定義 / Definition

實體（即企業、基金、被投資方或發行人）所從事活動的直接結果（例如所支付的薪資、提供的培訓時數或銷售的產品和服務）。它還可能包含衍生自實體行動或決定而與實現成果相關的變化。
The direct result of an entity’s (i.e. the Enterprise, Fund, Investee or Issuer) activities (e.g. wages paid, hours of training provided, or products and services sold). It may also include changes resulting from the entity’s actions or decisions which are relevant to achieving outcomes.

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