定義 / Definition

明載於投資協議的法律文件中，關於目標、基金和投資對象的期望、以及於投資期間雙方就影響力管理和表現達成共識的條款（包括退出投資的條文）。
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