Making decisions and taking actions that increase material positive outcomes while at the same time avoiding or significantly reducing all material negative outcomes (generated in pursuit of the material positive outcomes or in other parts of the business or portfolio) with a goal to achieve and then further increase the net positive impact of the enterprise or investment overall. Contributing positively to sustainable development and the SDGs cannot be achieved without demonstrating respect for human rights in line with the UNGPs, planetary boundaries and other responsible business practices, and is realized through effective impact management and decision-making.

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