定義 / Definition
The objectives, expectations (of both the Investee and Fund), and terms agreed between the Fund and its Investee that relate to impact management and impact performance during the life of the investment (including provisions for exiting investments) and are documented within the legal documents of the investment agreement.
出處 / Source
United Nations Development Programme. (2021). SDG Impact Standards Glossary. https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf