定義 / Definition

社會與人力資本協議(Social & Human Capital Protocol)和自然資本協議(Natural Capital Protocol)屬決策架構，使組織能識別、衡量和評估其直接或間接影響力與對社會資本、人力資本以及自然資本的依賴。永續發展目標影響力標準(SDG Impact Standards)與資本聯盟所倡議的資本協議間有關。
The Social & Human Capital Protocol and the Natural Capital Protocol are decisionmaking frameworks that enable organizations to identify, measure and value their direct and indirect impacts and dependencies on social capital and human capital, and natural capital, respectively. The SDG Impact Standards link to the Capitals Coalition Capitals Protocols.

出處 / Source
Capital Coalitions. (2022, September 6). The Capitals Coalition – redefining value to transform decision making. Retrieved September 19, 2022, from https://capitalscoalition.org/

United Nations Development Programme. (2021). SDG Impact Standards Glossary. https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf