A plan agreed by the Fund and its Investee setting out agreed actions the Investee and the Fund will take to improve (or in the case of the Fund, support improvement of) impact management practices and/or impact performance during the life of the investment, and agreed upon impact indicators and targets.

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