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.

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