定義 / Definition
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