定義 / Definition

一個由投資者組成的國際網絡，致力於了解環境、社會和治理（ESG）因素對投資的影響，並將這些因素納入投資和所有權決策中。其所提出的六項負責投資原則皆屬自願性質並充滿報負與理想的：將ESG問題納入投資中、成為積極的擁有者、尋求適當揭露、推廣這些原則、提升執行效果，並報告活動和進展情況。
An international network of investors working to understand investment implications of environmental, social and governance factors (ESG) and incorporate these factors into investment and ownership decisions. Six Principles for Responsible Investment are voluntary and aspirational: incorporate ESG issues into investments, be active owners, seek appropriate disclosure, promote the Principles, enhance implementation effectiveness, and report activities and progress.

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