It incorporates the use of sustainable development criteria in determining value for money by assessing the impact of economic, environmental and social factors where appropriate.
Mae'n ymgorffori'r defnydd o feini prawf datblygu cynaliadwy wrth bennu gwerth am arian drwy asesu effaith ffactorau economaidd, amgylcheddol a chymdeithasol lle y bo'n briodol.