The Enterprise whose intention it is to embed contributing positively to sustainable development and the SDGs into its purpose, strategy, management approach, governance practices and decision-making. Enterprises may be publicly listed, public interest and private entities (including profit, not-for-profit, social enterprise entities), non-government organizations (NGOs), small and medium enterprises (SMEs) and state-owned and other public sector entities.

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