定義 / Definition

一個實體對人、社群、社會或地球造成（正面或負面; 有意或無意; 直接或間接）的影響，但未反映在市場價格中（即實體的企業價值或投資估值）。
Positive or negative, intentional or unintentional, direct or indirect, impacts on people, communities, society or the planet caused by an entity which is not reflected in market prices (i.e. an entity’s enterprise value or an investment’s valuation).

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