定義 / Definition

企業和投資對永續發展成果和永續發展目標的達成有正向和負向的影響。欲使企業或投資產生凈正向影響力，正向影響力必須大於負向影響力。
Enterprises and investments have positive and negative impacts on sustainable development outcomes and the SDGs. For an enterprise or investment to be net positive, the positive impacts need to outweigh the negative impacts.

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