定義 / Definition

透過策略、管理途徑、披露和治理，將對永續發展和影響力的考量納入決策和實踐的持續作為，以優化對永續發展和永續發展目標的貢獻。這包括在適當的基線和門檻範圍內制定影響力目標;讓利害關係人參與決策;識別、測量、評估、管理和披露重大影響力;以及建立學習和持續改進機制。
The ongoing practice of integrating sustainable development and impact considerations into decision-making and practices through strategy, management approach, disclosures, and governance to optimize contributions to sustainable development and the SDGs. This includes setting ambitious impact goals in the context of suitable baselines and thresholds; involving Stakeholders in decision- making; identifying, measuring, valuing, managing, and disclosing material impacts; and establishing learning and continuous improvement mechanisms.

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