定義 / Definition

考慮對企業價值具有財務重要性的永續發展議題（風險和機會）（即已超越財政範疇，但對永續發展、實現永續發展目標或對經歷影響者至關重的議題）。
The consideration of sustainable development issues (risks and opportunities) that are deemed to be financially material to enterprise value (i.e. as opposed to those broader issues that are material to sustainable development and the achievement of the SDGs, or to the Stakeholders experiencing the impacts and go beyond strictly financial aspects).

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