定義 / Definition

為進一步達到增加企業或投資淨影響力的目標，做出決定並採取行動以增加重大且正向的成果，同時避免或減少因從事前述活動所衍生的重大且負向成果。為永續發展和永續發展目標做出正向貢獻須參照聯合國工商企業與人權指導原則 (UNGPs)、地球界限(Planetary Boundaries)和其它負責任的商業實踐來展示對人權的尊重，並通過有效的影響力管理和決策來實現。
Making decisions and taking actions that increase material positive outcomes while at the same time avoiding or significantly reducing all material negative outcomes (generated in pursuit of the material positive outcomes or in other parts of the business or portfolio) with a goal to achieve and then further increase the net positive impact of the enterprise or investment overall. Contributing positively to sustainable development and the SDGs cannot be achieved without demonstrating respect for human rights in line with the UNGPs, planetary boundaries and other responsible business practices, and is realized through effective impact management and decision-making.

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