定義 / Definition

由基金及其被投資方商定的計劃，它們將予以採用以於投資期間改善影響力管理作為和/或影響力績效，並商定影響力指標和目標。
A plan agreed by the Fund and its Investee setting out agreed actions the Investee and the Fund will take to improve (or in the case of the Fund, support improvement of) impact management practices and/or impact performance during the life of the investment, and agreed upon impact indicators and targets.

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