定義 / Definition

係指對包括永續發展目標在內的全球挑戰產生正向、可衡量的社會和環境影響力並同時帶來財務回報的投資。影響力投資可以在新興市場和已開發市場進行，並根據投資者的策略目標，鎖定界於低於市場至市場價格間的回報。
Investments made with the intention to generate positive, measurable social and environmental impact to global challenges including the SDGs, alongside a financial return. Impact investments can be made in both emerging and developed markets, and target a range of returns from below market to market rate, depending on investors’ strategic goals.

出處 / Source
1. The difference between ESG and impact investing and why it matters. (2021, December 15). Retrieved September 26, 2022, from https://ifc-org.medium.com/the-difference-between-esg-and-impact-investing-and-why-it-matters-8bf459b3ccb6
2. What You Need to Know about Impact Investing. (n.d.). Retrieved September 26, 2022, from https://thegiin.org/impact-investing/need-to-know/#what-is-impact-investing
3. United Nations Development Programme. (2021). SDG Impact Standards Glossary.https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf