Social, human, and natural resources and relationships that entities need to create and sustain value. An entity’s impacts and dependencies are interrelated.

1. Capital Coalitions. (2022, September 6). The Capitals Coalition – redefining value to transform decision making. Retrieved September 19, 2022, from https://capitalscoalition.org/
2. United Nations Development Programme. (2021). SDG Impact Standards Glossary. https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf