{"id":1341,"date":"2023-07-20T15:39:01","date_gmt":"2023-07-20T07:39:01","guid":{"rendered":"https:\/\/www.aimr.asia\/magazine_article\/navigating-impact-measurement-and-management-harnessing-the-power-of-impact-weighted-accounts\/"},"modified":"2023-09-23T11:01:39","modified_gmt":"2023-09-23T03:01:39","slug":"navigating-impact-measurement-and-management-harnessing-the-power-of-impact-weighted-accounts","status":"publish","type":"magazine_article","link":"https:\/\/www.aimr.asia\/zh-hant\/magazine_article\/navigating-impact-measurement-and-management-harnessing-the-power-of-impact-weighted-accounts\/","title":{"rendered":"\u719f\u6089\u5f71\u97ff\u529b\u8861\u91cf\u8207\u7ba1\u7406\uff1a\u5584\u7528\u5f71\u97ff\u529b\u52a0\u6b0a\u6703\u8a08\u7684\u529b\u91cf"},"content":{"rendered":"\n<p>\u73fe\u4eca\u7684\u5546\u696d\u74b0\u5883\u4e2d\uff0e\u300c\u5f71\u97ff\u529b\u300d\u6210\u70ba\u5341\u5206\u71b1\u9580\u7684\u8a5e\uff0c\u516c\u53f8\u5e38\u7528\u4f86\u63cf\u8ff0\u4ed6\u5011\u5c0d\u793e\u6703\u548c\u74b0\u5883\u7684\u6b63\u5411\u5f71\u97ff\u3002\u7136\u800c\uff0c\u5728\u5c1a\u672a\u6709\u4e00\u500b\u53ef\u4ee5\u8861\u91cf\u516c\u53f8\u793e\u6703\u548c\u74b0\u5883\u5f71\u97ff\u529b\u7684\u6a19\u6e96\u5316\u3001\u53ef\u91cf\u5316\u65b9\u6cd5\u4e4b\u4e0b\uff0c\u9019\u4e9b\u8072\u7a31\u53ef\u80fd\u6703\u8aa4\u5c0e\u4ed6\u4eba\uff0c\u4e26\u7f3a\u4e4f\u900f\u660e\u5ea6\u3002\u57fa\u672c\u4e0a\uff0c\u9019\u4e9b\u6311\u6230\u5728\u65bc\u9700\u8981\u4e00\u500b\u5f37\u5927\u7684\u6a5f\u5236\uff0c\u80fd\u5920\u6e96\u78ba\u8861\u91cf\u548c\u7ba1\u7406\u4f01\u696d\u5c0d\u793e\u6703\u548c\u74b0\u5883\u7684\u5f71\u97ff\u3002\u6a19\u6e96\u7684\u8ca1\u52d9\u5831\u544a\u7121\u6cd5\u63d0\u4f9b\u5b8c\u6574\u7684\u8996\u89d2\uff0c\u4e3b\u8981\u8457\u91cd\u65bc\u6536\u5165\u3001\u6210\u672c\u548c\u5229\u6f64\u4e0a\uff0c\u5e38\u5e38\u5ffd\u7565\u66f4\u5ee3\u6cdb\u7684\u793e\u6703\u548c\u74b0\u5883\u5f71\u97ff\uff0c\u56e0\u6b64\u672a\u80fd\u53cd\u6620\u51fa\u793e\u5340\u548c\u5730\u7403\u5be6\u969b\u6240\u4ed8\u51fa\u7684\u4ee3\u50f9\u3002<\/p>\n\n\n\n<p>\u5f71\u97ff\u529b\u52a0\u6b0a\u6703\u8a08\uff08Impact-Weighted Accounts\uff0c\u7c21\u7a31IWAs\uff09\u662f\u4e00\u7a2e\u5e6b\u52a9\u8a55\u4f30\u4f01\u696d\u5f71\u97ff\u529b\u7684\u65b9\u6cd5\u4e4b\u4e00\uff0c\u56e0\u6b64\u5b83\u63d0\u4f9b\u8b8a\u9769\u6027\u7684\u65b9\u6cd5\uff0c\u5c07\u793e\u6703\u548c\u74b0\u5883\u6210\u672c\u6574\u5408\u5230\u8ca1\u52d9\u5831\u544a\u4e2d\uff0c\u4ee5\u81f4\u80fd\u5c0d\u4f01\u696d\u7e3e\u6548\u5efa\u7acb\u66f4\u5168\u9762\u548c\u8ca0\u8cac\u4efb\u7684\u7406\u89e3\u3002\u9019\u7a2e\u5f71\u97ff\u529b\u8861\u91cf\u8207\u7ba1\u7406\u65b9\u6cd5\u8c61\u5fb5\u5f9e\u50b3\u7d71\u6703\u8a08\u6846\u67b6\u7684\u5178\u7bc4\u8f49\u79fb\uff08paradigm shift\uff09\uff0c\u63d0\u4f9b\u5275\u65b0\u5de5\u5177\u8b93\u7d93\u6fdf\u6d3b\u52d5\u8207\u5168\u7403\u6c38\u7e8c\u884c\u52d5\u76f8\u7b26\u3002IWAs\u85c9\u7531\u91cf\u5316\uff0c\u4fc3\u9032\u900f\u660e\u5ea6\u548c\u7576\u8cac\uff08accountability\uff09\uff0c\u4f7f\u5229\u5bb3\u95dc\u4fc2\u4eba\u80fd\u5920\u505a\u51fa\u66f4\u660e\u667a\u7684\u6c7a\u5b9a\uff0c\u4e26\u4f7f\u4f01\u696d\u3001\u6295\u8cc7\u8005\u548c\u76e3\u7ba1\u6a5f\u69cb\u52a0\u5165\u6c38\u7e8c\u548c\u793e\u6703\u8ca0\u8cac\u4efb\u884c\u52d5\u7684\u884c\u5217\uff0c\u9032\u800c\u9081\u5411\u5be6\u73fe\u66f4\u6c38\u7e8c\u548c\u516c\u5e73\u7684\u5168\u7403\u7d93\u6fdf\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3IWA<\/h2>\n\n\n\n<p>\u672c\u8a08\u756b\u7531\u54c8\u4f5b\u5546\u5b78\u9662\u7814\u7a76\u4eba\u54e1\u6839\u64da\u4ee5\u4e0b\u56db\u5927\u6307\u5c0e\u539f\u5247\u6240\u63d0\u51fa\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f71\u97ff\u529b\u61c9\u53ef\u91cf\u5316\u4e26\u53ef\u6bd4\u8f03\u3002<\/li>\n\n\n\n<li>\u5f71\u97ff\u529b\u61c9\u65bc\u6703\u8a08\u6846\u67b6\u5167\u9032\u884c\u8a55\u4f30\uff0c\u4ee5\u4fc3\u9032\u793e\u6703\u548c\u5730\u7403\u6539\u5584\u3002<\/li>\n\n\n\n<li>\u5f71\u97ff\u529b\u8a55\u4f30\u61c9\u53ef\u64f4\u5c55\uff0c\u4ee5\u5f15\u767c\u8b8a\u9769\u6027\u6539\u8b8a\u3002<\/li>\n\n\n\n<li>\u70ba\u4e86\u53ef\u64f4\u5145\u6027\uff0c\u5f71\u97ff\u529b\u61c9\u70ba\u53ef\u57f7\u884c\u4e14\u6709\u6210\u672c\u6548\u76ca\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u7d44\u7e54\u53ef\u900f\u904e\u9075\u5faaIWAs\u539f\u5247\uff0c\u505a\u51fa\u660e\u667a\u7684\u6c7a\u7b56\uff0c\u5c07\u6240\u6709\u5229\u5bb3\u95dc\u4fc2\u4eba\u7684\u5229\u76ca\u7686\u7d0d\u5165\u3002\u9019\u4e9b\u6c7a\u7b56\u53ef\u4ee5\u5f15\u767c\u5c0d\u65b9\u63a1\u53d6\u884c\u52d5\uff0c\u70ba\u6240\u6709\u53c3\u8207\u8005\uff08\u5f9e\u9ad8\u5c64\u7ba1\u7406\u5230\u66f4\u5ee3\u6cdb\u7684\u793e\u5340\uff09\u5275\u9020\u50f9\u503c\u3002IWAs\u6240\u63d0\u4f9b\u7684\u8a0a\u606f\u7684\u4e3b\u8981\u53d7\u773e\u70ba\u7d44\u7e54\u7684\u9ad8\u5c64\u7ba1\u7406\u4ee5\u53ca\u5831\u544a\u3001\u7b56\u7565\u548c\u6c38\u7e8c\u7b49\u9818\u57df\u7684\u5c08\u5bb6\u3002\u7136\u800c\uff0c\u9019\u4e9b\u8a0a\u606f\u5c0d\u6240\u6709\u53d7\u5230\u7d44\u7e54\u71df\u904b\u5f71\u97ff\u7684\u5229\u5bb3\u95dc\u4fc2\u4eba\u81f3\u95dc\u91cd\u8981\u3002IWAs\u7684\u5168\u9762\u6027\u5728\u65bc\u5b83\u5011\u662f\u5426\u5305\u542b\u5728\u4efb\u4f55\u5229\u5bb3\u95dc\u4fc2\u4eba\u7684\u5be6\u8cea\u5f71\u97ff\u4f86\u8861\u91cf\uff0c\u4f8b\u5982\uff0c\u5927\u591a\u6578\u6295\u8cc7\u8005\u4e0d\u8861\u91cf\u6216\u5831\u544a\u8207\u5176\u6c38\u7e8c\u6295\u8cc7\u76f8\u95dc\u7684\u4efb\u4f55\u5f71\u97ff\u3002\u6b64\u5916\uff0c\u7528\u65bc\u6c7a\u7b56\u7684ESG\u6307\u6a19\u4e3b\u8981\u8861\u91cf\u7684\u662f\u8cc7\u6e90\u6295\u5165\u548c\u6d3b\u52d5\uff08inputs and activities\uff09\uff0c\u800c\u4e0d\u662f\u6210\u679c\u548c\u5f71\u97ff\u529b\uff0c\u56e0\u6b64\u5c0d\u6295\u8cc7\u8005\u4f86\u8aaa\uff0c\u4f7f\u7528ESG\u7522\u54c1\u518d\u76e1\u8077\u8abf\u67e5\u4e2d\u7d0d\u5165\u5f71\u97ff\u529b\u52a0\u6b0a\u6703\u8a08\u5e33\u76ee\u6578\u5b57\u5f88\u91cd\u8981\u3002\u8cc7\u7522\u6240\u6709\u8005\u548c\u8a55\u7d1a\u6a5f\u69cb\u53ef\u5229\u7528\u9019\u4e9b\u5e33\u76ee\uff0c\u5c07\u5176\u5206\u8cc7\u7522\u914d\u8207\u5f71\u97ff\u529b\u76f8\u7b26\uff0c\u4e26\u6574\u5408\u5230\u4ed6\u5011\u7684\u6578\u64da\u7522\u54c1\u4e2d\u3002\u5982\u540c\u8a31\u591aESG\u6295\u8cc7\u8005\uff0c\u5927\u90e8\u5206\u516c\u53f8\u5c08\u6ce8\u65bc\u8861\u91cf\u8cc7\u6e90\u6295\u5165\u8207\u6d3b\u52d5\uff0c\u800c\u975e\u5f71\u97ff\u529b\u3002\u9664\u4e86\u5c11\u6578\u516c\u5e03\u74b0\u5883\u6216\u7e3d\u640d\u76ca\u8868\uff08profit and loss accounts\uff09\u7684\u516c\u53f8\u5916\uff0c\u61c9\u8a72\u5c07\u5f71\u97ff\u529b\u50f9\u503c\u5316\uff0c\u4e26\u7d0d\u5165\u6703\u8a08\u5831\u8868\u4e2d\uff0c\u4ee5\u5c55\u793a\u5176\u50f9\u503c\u5f71\u97ff\u3002\u900f\u904eIWAs\u8861\u91cf\u548c\u63ed\u9732\u5f71\u97ff\u529b\u6700\u7d42\u5c07\u6210\u70ba\u6a19\u6e96\u7684\u7ba1\u7406\u5de5\u5177\uff0c\u53ef\u4ee5\u589e\u52a0\u793e\u6703\u548c\u74b0\u5883\u5f71\u97ff\u529b\u7684\u900f\u660e\u5ea6\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IWAs\u7684\u6982\u5ff5<\/h2>\n\n\n\n<p>IWAs\u7684\u6982\u5ff5\u6db5\u84cb\u516d\u500b\u9762\u5411\uff1a<strong>\u8986\u84cb\u7bc4\u570d\uff08Reach\uff09<\/strong>\u3001<strong>\u8fd1\u7528\u6027\uff08Access\uff09<\/strong>\u3001<strong>\u54c1\u8cea\uff08Quality\uff09<\/strong>\u3001<strong>\u9078\u64c7\u6027\uff08Optionality\uff09<\/strong>\u3001<strong>\u74b0\u5883\u4f7f\u7528\uff08Environmental Use\uff09<\/strong>\u548c<strong>\u53ef\u56de\u6536\u6027\uff08Recyclability\uff09<\/strong>\u3002\u4ee5\u4e0b\u5c07\u4ee5\u6c7d\u8eca\u7522\u696d\u70ba\u4f8b\uff0c\u89e3\u91cb\u6bcf\u500b\u9762\u5411\u7684\u6db5\u7fa9\u3002&nbsp;<\/p>\n\n\n\n<p>\u300c\u6578\u91cf\u300d\uff08Quantity\uff09\u548c\u300c\u6301\u7e8c\u671f\u9593\u300d\uff08Duration\uff09\u5c6c\u65bc\u300c\u8986\u84cb\u7bc4\u570d\u300d\uff0c\u6307\u8a55\u4f30\u53d7\u7522\u54c1\u548c\u7522\u54c1\u4f7f\u7528\u671f\u9593\u5f71\u97ff\u7684\u53d7\u773e\u6578\u91cf\u3002\u9019\u4e9b\u53ef\u4ee5\u900f\u904e\u4e00\u4e9b\u6a23\u672c\u6307\u6a19\u4f86\u8a55\u4f30\u3002\u4f8b\u5982\uff0c\u5728\u6c7d\u8eca\u884c\u696d\u4e2d\uff0c\u5982\u8981\u4f30\u7b97\u8eca\u8f1b\u7684\u5e73\u5747\u58fd\u547d\uff0c\u5fc5\u9808\u5c07\u8eca\u8f1b\u7684\u6700\u5927\u91cc\u7a0b\u6578\u9664\u4ee5\u570b\u5bb6\u7684\u5e73\u5747\u91cc\u7a0b\u6578\u3002\u300c\u8fd1\u7528\u6027\u300d\u6db5\u84cb\u5169\u500b\u9762\u5411\uff1a\u300c\u53ef\u8ca0\u64d4\u6027\u300d\uff08Affordability\uff09\u548c\u300c\u8cc7\u6e90\u4e0d\u8db3\u300d\uff08Underserved\uff09\uff0c\u4e3b\u8981\u7528\u4ee5\u8a55\u4f30\u6d88\u8cbb\u8005\u662f\u5426\u80fd\u8f15\u9b06\u7372\u53d6\u7522\u54c1\u6216\u670d\u52d9\u3002\u300c\u53ef\u8ca0\u64d4\u6027\u300d\u5247\u70ba\u7522\u696d\u5e73\u5747\u5e02\u50f9\u4ee5\u53ca\u516c\u53f8\u7522\u54c1\u5e02\u50f9\u4e4b\u9593\u7684\u5dee\u7570\u3002\u5982\u679c\u516c\u53f8\u7522\u54c1\u5e02\u50f9\u4f4e\u65bc\u7522\u696d\u5e73\u5747\u5e02\u50f9\uff0c\u5247\u4ee3\u8868\u516c\u773e\u53ef\u4ee5\u4ee5\u66f4\u4f4e\u7684\u50f9\u683c\u4eab\u53d7\u76f8\u540c\u7684\u670d\u52d9\u6216\u7522\u54c1\uff0c\u9019\u5bb6\u516c\u53f8\u5373\u53ef\u5275\u9020\u6b63\u5411\u548c\u4e3b\u52d5\u7684\u50f9\u683c\u53ef\u8ca0\u64d4\u6027\u5f71\u97ff\u529b\u50f9\u503c\u3002\u800c\u50f9\u683c\u9ad8\u65bc\u7522\u696d\u5e73\u5747\u50f9\u7684\u5962\u4f88\u54c1\u5247\u88ab\u8a8d\u70ba\u662f\u7121\u6cd5\u8ca0\u64d4\u7684\uff0c\u4f8b\u5982\u6c7d\u8eca\u7522\u696d\u7684\u53ef\u8ca0\u64d4\u6027\u5c07\u64c1\u6709\u4e00\u8f1b\u8eca\u7684\u7e3d\u6210\u672c\u7d0d\u5165\u8003\u91cf\uff0c\u5305\u62ec\u8eca\u8f1b\u50f9\u683c\u3001\u71c3\u6599\u6210\u672c\u548c\u4fdd\u990a\u6210\u672c\u3002\u8cc7\u6e90\u4e0d\u8db3\u65b9\u9762\u5c0d\u65bc\u5f31\u52e2\u7fa4\u9ad4\u4f86\u8aaa\u8f03\u70ba\u91cd\u8981\uff0c\u56e0\u6b64\u9700\u8981\u7368\u7acb\u51fa\u4f86\u9032\u884c\u8a55\u4f30\u548c\u8861\u91cf\u3002\u4f8b\u5982\uff0c\u92b7\u552e\u5230\u958b\u767c\u4e2d\u570b\u5bb6\u7684\u8eca\u8f1b\uff0c\u5728\u7e3d\u92b7\u91cf\u4e2d\u6240\u4f54\u7684\u6bd4\u4f8b\u53ef\u4ee5\u8861\u91cf\u516c\u53f8\u5c0d\u8cc7\u6e90\u4e0d\u8db3\u670d\u52d9\u7684\u5f71\u97ff\u529b\u50f9\u503c\u3002\u300c\u54c1\u8cea\u300d\u5206\u70ba\u300c\u5065\u5eb7\u548c\u5b89\u5168\u300d\uff08Health and Safety\uff09\u3001\u300c\u6709\u6548\u6027\u300d\uff08Effectiveness\uff09\u548c\u300c\u57fa\u672c\u9700\u6c42\u300d\uff08Basic Needs\uff09\u3002\u300c\u5065\u5eb7\u548c\u5b89\u5168\u300d\u5c0d\u7528\u6236\u5f88\u91cd\u8981\uff0c\u4e14\u8207\u806f\u5408\u570b\u6c38\u7e8c\u767c\u5c55\u76ee\u6a193\u300c\u826f\u597d\u5065\u5eb7\u8207\u798f\u7949\u300d\uff08Good Health and Well-being\uff09\u76f8\u7b26\u3002\u300c\u5065\u5eb7\u548c\u5b89\u5168\u300d\u8a55\u4f30\u7522\u54c1\u662f\u5426\u7b26\u5408\u9810\u671f\u7684\u5065\u5eb7\u3001\u5b89\u5168\u548c\u96b1\u79c1\u6a19\u6e96\u3002\u5728\u6c7d\u8eca\u7522\u696d\u4e2d\uff0c\u300c\u5065\u5eb7\u548c\u5b89\u5168\u300d\u7531\u7f8e\u570b\u5b89\u5168\u8a55\u7d1a\u7cfb\u7d71\u4f86\u8861\u91cf\u3002\u88fd\u9020\u5546\u53ef\u4ee5\u900f\u904e\u9019\u500b\u8a55\u7d1a\u548c\u50b7\u5bb3\u6e1b\u5c11\u7387\uff0c\u4f86\u4f30\u8a08\u6e1b\u5c11\u7684\u50b7\u5bb3\u6240\u7522\u751f\u7684\u50f9\u503c\u3002\u300c\u6709\u6548\u6027\u300d\u8a55\u4f30\u7522\u54c1\u6216\u670d\u52d9\u662f\u5426\u5982\u671f\u904b\u4f5c\u3002\u4f8b\u5982\uff0c\u4ee5\u6c7d\u8eca\u70ba\u4f8b\uff0c\u7531\u65bc\u6240\u6709\u8eca\u8f1b\u90fd\u80fd\u767c\u63ee\u529f\u80fd\uff0c\u6240\u4ee5\u6709\u6548\u6027\u4e0d\u80fd\u76f4\u63a5\u7531\u6578\u64da\u8861\u91cf\u3002\u56e0\u6b64\uff0c\u5229\u7528\u4f7f\u7528\u8005\u6eff\u610f\u5ea6\u4f86\u4f30\u8a08\uff0c\u56e0\u70ba\u5b83\u80fd\u5920\u5728\u67d0\u7a2e\u7a0b\u5ea6\u4e0a\u89e3\u91cb\u8eca\u8f1b\u5728\u8def\u4e0a\u662f\u5426\u6709\u986f\u8457\u7684\u50f9\u503c\u640d\u5931\u3002\u300c\u57fa\u672c\u9700\u6c42\u300d\u6aa2\u67e5\u7522\u54c1\u662f\u5426\u6eff\u8db3\u516c\u773e\u5fc5\u9700\uff08public&#8217;s necessities\uff09\u3002\u300c\u57fa\u672c\u9700\u6c42\u300d\u7684\u5f71\u97ff\u529b\u50f9\u503c\u53ef\u85c9\u7531\u7522\u54c1\u5982\u4f55\u6eff\u8db3\u516c\u773e\u5fc5\u9808\uff0c\u6216\u8005\u85c9\u7531\u907f\u514d\u7522\u54c1\u5b58\u5728\u6240\u5c0e\u81f4\u7684\u7d93\u6fdf\u640d\u5931\u4f86\u8a55\u4f30\u3002\u5728\u6c7d\u8eca\u7522\u696d\u4e2d\uff0c\u8eca\u8f1b\u53ef\u6eff\u8db3\u9109\u6751\u6216\u504f\u9060\u5730\u9700\u7684\u9700\u6c42\uff0c\u56e0\u6b64\u53ef\u7528\u88fd\u9020\u5546\u92b7\u552e\u5230\u9109\u6751\u5730\u5340\u7684\u8eca\u8f1b\u6bd4\u4f8b\u4f86\u4f30\u8a08\u3002\u300c\u9078\u64c7\u6027\u300d\u7531\u7522\u696d\u8a0a\u606f\u53ef\u7528\u6027\u4ee5\u53ca\u7522\u696d\u58df\u65b7\u7a0b\u5ea6\u800c\u7d44\u6210\u3002\u7522\u696d\u8a0a\u606f\u53ef\u7528\u6027\u4fc2\u6307\u516c\u773e\u53ef\u4ee5\u7372\u5f97\u6709\u95dc\u7522\u54c1\u7684\u8a0a\u606f\u91cf\u3002\u516c\u773e\u53ef\u4ee5\u900f\u904e\u7522\u54c1\u6a19\u7c64\u4f86\u4e86\u89e3\u7522\u54c1\u7684\u6210\u5206\u3001\u7528\u9014\u548c\u7522\u5730\uff0c\u6216\u7522\u54c1\u76f8\u95dc\u7684\u722d\u8b70\uff0c\u5982\u54c1\u8cea\u548c\u5b89\u5168\u554f\u984c\u7b49\u3002\u5728\u67d0\u4e9b\u7522\u696d\u4e2d\uff0c\u5c11\u6578\u516c\u53f8\u58df\u65b7\u5e02\u5834\uff0c\u9019\u4e9b\u516c\u53f8\u53ef\u4ee5\u900f\u904e\u58df\u65b7\u5e02\u5834\u4f86\u9650\u5236\u516c\u773e\u7684\u9078\u64c7\u6b0a\u3002\u7531\u65bc\u6c7d\u8eca\u7522\u696d\u4e26\u975e\u58df\u65b7\u6027\uff0c\u56e0\u6b64\u4e0d\u9700\u8981\u8a08\u7b97\u9078\u64c7\u6b0a\u7684\u5f71\u97ff\u529b\u3002\u300c\u74b0\u5883\u4f7f\u7528\u300d\u6307\u7522\u54c1\u5c0d\u74b0\u5883\u7684\u5f71\u97ff\uff0c\u5176\u4e2d\u4e0d\u50c5\u5305\u542b\u78b3\u6392\u653e\u548c\u5176\u4ed6\u6c59\u67d3\u6e90\uff0c\u9084\u53ef\u80fd\u5c0d\u751f\u614b\u7cfb\u7d71\u7522\u751f\u8ca0\u9762\u5f71\u97ff\u3002\u6b64\u5916\uff0c\u7522\u54c1\u4f7f\u7528\u904e\u7a0b\u4e2d\u7522\u751f\u7684\u4e8c\u6c27\u5316\u78b3\u6216\u61f8\u6d6e\u5fae\u7c92\u6392\u653e\u6240\u9700\u7684\u80fd\u6e90\u53ef\u4f5c\u70ba\u6307\u6a19\u3002\u56e0\u6b64\uff0c\u70ba\u6e1b\u5c11\u5c0d\u74b0\u5883\u7684\u5f71\u97ff\uff0c\u5fc5\u9808\u5168\u9762\u8003\u616e\u4e26\u5206\u6790\u7522\u54c1\u6574\u500b\u751f\u547d\u9031\u671f\uff0c\u5f9e\u539f\u6599\u63a1\u8cfc\u3001\u751f\u7522\u3001\u7269\u6d41\u3001\u4f7f\u7528\u5230\u56de\u6536\u548c\u5176\u4ed6\u65b9\u9762\u7b49\u5404\u9032\u884c\u5404\u968e\u6bb5\u7684\u512a\u5316\u548c\u6539\u9032\u3002\u4f8b\u5982\uff0c\u5982\u8981\u4f30\u7b97\u6bcf\u82f1\u91cc\u8eca\u6392\u6c23\u7ba1\u6392\u653e\u7684\u6210\u672c\uff0c\u53ef\u4ee5\u4f7f\u7528\u5ba2\u6236\u6bcf\u5e74\u5e73\u5747\u99d5\u99db\u7684\u91cc\u7a0b\u6578\u548c\u78b3\u6392\u653e\u6210\u672c\u9032\u884c\u6e2c\u91cf\u3002\u6700\u5f8c\uff0c\u300c\u53ef\u56de\u6536\u6027\u300d\u662f\u6307\u7522\u54c1\u751f\u547d\u9031\u671f\u7d50\u675f\u5f8c\uff0c\u6839\u64da\u4e4b\u5f8c\u7684\u8655\u7406\u65b9\u6cd5\u5c0d\u74b0\u5883\u53ef\u80fd\u7522\u751f\u7684\u8ca0\u9762\u5f71\u97ff\u3002\u6c7d\u8eca\u88fd\u9020\u5546\u5df2\u7d93\u516c\u958b\u4ed6\u5011\u8eca\u8f1b\u4e2d\u5927\u7d04\u6709\u591a\u5c11\u53ef\u4ee5\u56de\u6536\u5229\u7528\uff0c\u4e26\u4e14\u53ef\u4ee5\u900f\u904e\u7522\u696d\u5047\u8a2d\u4f86\u4f30\u7b97\uff0c\u5e73\u5747\u6bcf\u8f1b\u8eca\u7d04\u670950%\u53ef\u56de\u6536\u5229\u7528\u3002<\/p>\n\n\n\n<p>\u9019\u516d\u500b\u9762\u5411\u9032\u4e00\u6b65\u5f37\u8abf\u8861\u91cf\u548c\u7406\u89e3\u7d44\u7e54\u884c\u52d5\u5c0d\u5404\u500b\u5c64\u9762\u5f71\u97ff\u7684\u91cd\u8981\u6027\uff0c\u589e\u5f37IWA\u6846\u67b6\u3002\u900f\u904e\u9019\u4e9b\u9762\u5411\uff0c\u7d44\u7e54\u66f4\u80fd\u6eff\u8db3\u6240\u6709\u5229\u5bb3\u95dc\u4fc2\u4eba\u7684\u9700\u6c42\uff0c\u4fc3\u9032\u66f4\u6c38\u7e8c\u548c\u516c\u5e73\u7684\u7d93\u6fdf\u9ad4\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5f71\u97ff\u529b\u52a0\u6b0a\u6703\u8a08\u6846\u67b6<\/h2>\n\n\n\n<p>\u5f71\u97ff\u529b\u52a0\u6b0a\u6703\u8a08\u6846\u67b6\uff08Impact-Weighted Accounts Framework\uff0cIWAF\uff09\u65e8\u5728\u5f4c\u5408\u5831\u544a\u8ca1\u7269\u50f9\u503c\u5275\u9020\u548c\u5229\u5bb3\u95dc\u4fc2\u4eba\u50f9\u503c\u5275\u9020\u4e4b\u9593\u7684\u5dee\u8ddd\uff0c\u900f\u904e\u4ee5\u8207\u8ca1\u52d9\u5831\u8868\u53ef\u76f8\u6bd4\u7684\u65b9\u5f0f\u63ed\u9732\u5f71\u97ff\u529b\u4f86\u5be6\u73fe\u4e4b\u3002\u6b64\u6846\u67b6\u5305\u62ec\u5169\u500b\u986f\u8457\u53c8\u4e92\u76f8\u95dc\u806f\u7684\u5143\u7d20\uff1a<strong>\u6574\u5408\u6027\u640d\u76ca\u8868\uff08IP&amp;L\uff09<\/strong>\u548c<strong>\u6574\u5408\u6027\u8cc7\u7522\u8ca0\u50b5\u8868\uff08IBaS\uff09<\/strong>\uff0c\u53cd\u6620\u7d44\u7e54\u5c0d\u5176\u5229\u5bb3\u95dc\u4fc2\u4eba\u7684\u6b63\u9762\u6216\u8ca0\u9762\u5f71\u97ff\u529b\uff0c\u9032\u800c\u4ee5\u66f4\u5168\u9762\u7684\u65b9\u5f0f\u5448\u73fe\u7d44\u7e54\u7e3e\u6548\u3002\u5229\u5bb3\u95dc\u4fc2\u4eba\u5718\u9ad4\u5305\u62ec\u6295\u8cc7\u8005\u3001\u54e1\u5de5\u3001\u4f9b\u61c9\u5546\u548c\u5ba2\u6236\uff0c\u4e26\u5ef6\u4f38\u5230\u81ea\u7136\u74b0\u5883\u3001\u53d7\u76ca\u4eba\u3001\u653f\u5e9c\u548c\u7576\u5730\u793e\u5340\u3002IWAs\u8a55\u4f30\u7d44\u7e54\u5728\u7279\u5b9a\u6642\u9593\u5167\u662f\u5426\u5be6\u73fe\u5176\u6838\u5fc3\u76ee\u6a19\u548c\u793e\u6703\u89d2\u8272\uff0c\u6b64\u5916\u4e5f\u63d0\u4f9b\u6709\u95dc\u7d44\u7e54\u5728\u672a\u4f86\u5be6\u73fe\u9019\u4e9b\u89d2\u8272\u7684\u898b\u89e3\u3002IWAF\u63d0\u51fa\u5341\u9805\u539f\u5247\uff0c\u4ee5\u78ba\u4fddIWAs\u80fd\u5920\u6709\u6548\u5f15\u5c0e\u5f71\u97ff\u529b\u76f8\u95dc\u7684\u6c7a\u7b56\uff0c\u6846\u67b6\u7684\u4e3b\u8981\u4e3b\u984c\u548c\u539f\u5247\u5982\u5716\u4e00\u6240\u793a\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"824\" height=\"486\" src=\"https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Figure-1.-Impact-weighted-Accounts-framework-topics-and-principles.png\" alt=\"\" class=\"wp-image-1301\" srcset=\"https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Figure-1.-Impact-weighted-Accounts-framework-topics-and-principles.png 824w, https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Figure-1.-Impact-weighted-Accounts-framework-topics-and-principles-300x177.png 300w, https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Figure-1.-Impact-weighted-Accounts-framework-topics-and-principles-768x453.png 768w\" sizes=\"(max-width: 824px) 100vw, 824px\" \/><figcaption class=\"wp-element-caption\">\u5716\u4e00\uff1a\u5f71\u97ff\u529b\u52a0\u6b0a\u6703\u8a08\u6846\u67b6\u4e3b\u984c\u548c\u539f\u5247<br><em>\u8cc7\u6599\u4f86\u6e90\uff1a Impact Economy 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