定義 / Definition

可讓機構（即企業、基金或發行者）在五個影響力面向上衡量和評估永續發展目標（SDG）表現的量化或質性指標。盡可能地，它應參照並與具體的永續發展目標一致，但可能需要額外的指標來適當地捕捉表現情況。
Quantitative or qualitative indicators that allow entities (i.e. Enterprises, Funds or Issuers) to measure and assess SDG performance across the Five Dimensions of Impact. Wherever possible, it should reference and align with specific SDG targets, but may require additional metrics to properly capture performance.

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