定義 / Definition

實體為創造和維持價值所需的社會、人力和自然資源以及關係。實體的影響力和依存關係間彼此相關。
Social and human and natural resources and relationships that entities need to create and sustain value. An entity’s impacts and dependencies are interrelated.

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