定義 / Definition

致力於推動永續發展並將永續發展目標鑲嵌入其設立宗旨、策略、管理方法、治理作為和決策的企業。企業可以是公開上市公司、公益團體和私人實體（包括營利、非營利、社會企業）、非政府組織 (NGO)、中小型企業 (SME) 以及國有和其他公部門實體。
The Enterprise whose intention it is to embed contributing positively to sustainable development and the SDGs into its purpose, strategy, management approach, governance practices and decision-making. Enterprises may be publicly listed, public interest and private entities (including profit, not-for-profit, social enterprise entities), non-government organizations (NGOs), small and medium enterprises (SMEs) and state-owned and other public sector entities.

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