cids Ontology

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Instance: IrisMetric53:ID8539

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#ID8539

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes practices the investing organization implemented during the reporting period to reduce biases in investment criteria, policies, and processes that have disproportionately negative effects on entrepreneurs who are from groups historically marginalized due to race and/or ethnicity. See usage guidance for specific practices to address.

cids:hasName:: Bias-Reducing Investment Practices

org:hasIdentifier:: ID8539

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/ID8539/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including progress on shifting practices and what further practices the organization is considering changing.

skos:scopeNote:: This metric is intended to describe bias-reducing investing practices employed by investors during the reporting period. Specific practices for asset owners to describe, when applicable, include the following, drawn from the Due Diligence 2.0 Commitment (https://www.duediligencecommitment.com/): - Consideration of track record alternatives for fund managers, investment strategies, and investment products - Expansion of relevant experience in evaluating stability of partnership with individual investment managers - Evaluation of alternative proxies for financial stability of a manager, including (a) the manager’s history of operating effectively with lower than industry-standard budgets, (b) growth momentum in assets under management (AUM), (c) AUM growth in previous position(s) at prior firm(s), and (d) what happens to the underlying investments in the event of firm insolvency - Minimization of requests for time by reducing asks for meeting time with historically marginalized managers and condensing, standardizing, and supporting managers with RFIs and RFPs - Contextualization of fees - Inclusion of historically unrecognized risks in analysis - Investment as an anchor/seed investor or as part of a first close without lower fee requirement - Provision of transparency on minimum thresholds and deal-breakers when circulating RFPs or RFIs - Provision of clear, detailed, and timely feedback to historically marginalized managers who are rejected Specific practices for direct investors to describe, when applicable, include the following, drawn in part from Path to 15|55’s “How Usable Capital Will Unleash Black Business Growth” (https://www.pathto1555.org/_files/ugd/baac54_b384b1919ac848f4b25f37bd5bf69036.pdf): - Consideration of alternatives to credit scores in assessing credit worthiness - Consideration of alternatives to collateral and personal guarantees in underwriting - Provision of interest rates based on ability to pay (rather than risk-based rates) - Provision of terms including event-based repayment schedules - Involvement of the local community in due diligence and investment decision-making - Provision of flexible/patient capital to defray risk of commercial capital via loss reserves/subordinated positions For further guidance, organizations (and especially asset owners) should consult the Due Diligence 2.0 Commitment (https://www.duediligencecommitment.com/), from which much of the above list is drawn. While common biased practices are included above, the list is not comprehensive. Investing organizations are strongly encouraged to include an assessment of their investment terms, policies, and practices as part of their regular racial equity audits. For further details on the specified practices in addition to the resources linked above, see the Curated Resources section of the IRIS+ Racial Equity Strategic Goal. This metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity.

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Instance: IrisMetric53:ID9449

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#ID9449

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a strategy to set targets, drive progress toward, and report on racial equity goals.

cids:hasName:: Racial Equity Strategy

org:hasIdentifier:: ID9449

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/ID9449/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including locally relevant definitions of historically marginalized groups due to race and/or ethnicity.

skos:scopeNote:: This metric is intended to capture whether the organization has a formal, stated strategy for setting goals (and associated time-bound targets), progressing toward, and reporting on racial equity. Beyond indicating whether such a strategy exists, organizations are strongly encouraged to footnote details on their strategy and staff members responsible for implementation. Organizations should carefully consider which staff members and stakeholders are involved in crafting their strategy and how frequently they will update that strategy. For further guidance on what to include in a racial equity strategy, see the Resources tab. Examples of considerations include: setting and publicly disclosing targets around capital deployed to companies or communities led by individuals from groups historically marginalized due to race and/or ethnicity; adoption of new hiring, retention, and advancement practices to combat implicit racial bias and address structural barriers; and grievance mechanisms. For further details on equitable employment that can be applied to investor and investee organizations, see the IRIS+ Quality Jobs theme (iris.thegiin.org). The organization's racial equity strategy should be informed by the outcome of periodic racial equity audits. This metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:ID9608

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#ID9608

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the investing organization's total assets under management as of the end of the reporting period.

cids:hasName:: Assets Under Management: Total

org:hasIdentifier:: ID9608

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/ID9608/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the value (in currency) of an investor's assets under management.

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Instance: IrisMetric53:II0324

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II0324

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the investing organization's support for capacity-building efforts at investee companies as of the end of the reporting period.

cids:hasName:: Value of Capacity Building and Advisory Services Provided

org:hasIdentifier:: II0324

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II0324/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the value of the investing organization's support for capacity-building efforts at companies in their portfolio as of the end of the reporting period. Organizations should include only that support they paid for directly and should exclude any support funded by third parties. Per the United Nations (https://www.un.org/en/academic-impact/capacity-building), capacity building is "the process of developing and strengthening the skills, instincts, abilities, processes and resources that organizations and communities need to survive, adapt, and thrive in a fast-changing world." For entrepreneurs and companies, capacity building can include trainings in fundraising techniques, fiscal management, or other business skills; support in recruiting and hiring staff or volunteers; networking support; consulting services regarding process implementation; mentoring; and purchasing IT and other equipment or resources to support business growth. For an example of how investors can provide capacity-building support to entrepreneurs, see "Unleashing the Potential of Entrepreneurs of Color in Massachusetts: A Blueprint for Economic Growth and Equitable Recovery" (https://massinc.org/research/entrepreneurs-of-color/). Used along with Target Stakeholder Demographic (PD5752) to specify historically marginalized groups due to race and/or ethnicity, this metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and its corporate-focused CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:II2107

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II2107

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals affiliated with the organization who were candidates to manage client assets via funds and/or separate accounts during the reporting period.

cids:hasName:: Fund Managers: Considered for Investment

org:hasIdentifier:: II2107

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II2107/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of financial professionals (individuals) affiliated with the organization who were candidates to manage money and securities—that is, those individuals in the pipeline—on behalf of one or more clients with the goal of growing the asset value. Organizations should count all individuals in the pipeline at any point during the reporting period, regardless of whether or not they made investments. Both indirectly and directly investing organizations may use this metric. For indirectly investing organizations (sometimes termed asset owners), this metric refers to the number of asset managers/fund managers that externally manage their assets. For directly investing organizations, this metric refers to the number of asset managers working within the organization to manage funds. Used along with Target Stakeholder Demographic (PD5752) to specify historically marginalized groups due to race and/or ethnicity, this metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and its corporate-focused CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:II4910

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II4910

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the investing organization's assets under management (AUM) invested with fund managers from groups historically marginalized due to race and/or ethnicity as of the end of the reporting period.

cids:hasName:: Assets Under Management: Managed by Fund Managers from Historically Marginalized Groups

org:hasIdentifier:: II4910

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II4910/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including locally relevant definitions of historically marginalized groups due to race and/or ethnicity.

skos:scopeNote:: This metric is intended to capture the amount of the organization’s capital that is managed by fund managers from groups historically marginalized due to race and/or ethnicity. Organizations are strongly encouraged to set quantitative, time-bound targets on this metric as a percentage of Assets Under Management: Total (ID9608) and to disclose these publicly. This metric applies both to fund managers within the organization (for direct investors) and to fund managers hired by the organization to manage funds (for indirect investors). Organizations must footnote contextual definitions of marginalized groups. For example, in the United States, organizations might focus on Black, Indigenous, and People of Color (BIPOC). In South Africa, organizations might focus on Black African, Coloured, and Indian or Asian individuals. In all contexts, organizations must consider local history and context in their definition. These data can often be collected from the human resources department, though for accuracy organizations should ensure that data on racial and ethnic background are self-reported. Used along with Target Stakeholder Demographic (PD5752) to specify historically marginalized groups due to race and/or ethnicity, this metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and its corporate-focused CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:II5202

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II5202

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of companies the organization considered for investment—that is, in the pipeline—during the reporting period.

cids:hasName:: Companies Considered for Investment: Total

org:hasIdentifier:: II5202

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II5202/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of companies in the organization’s investing pipeline during the reporting period. Organizations should count all companies in the pipeline at any point during the reporting period, regardless of whether or not investment or the investment process proceeded. This metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity.

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Instance: IrisMetric53:II5889

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II5889

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals affiliated with the organization who were managing client assets via funds and/or separate accounts as of the end of the reporting period.

cids:hasName:: Fund Managers: Total

org:hasIdentifier:: II5889

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II5889/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of financial professionals (individuals) affiliated with the organization who manage money and securities on behalf of one or more clients with the goal of growing the asset value. Both indirectly and directly investing organizations may use this metric. For indirectly investing organizations (sometimes termed asset owners), this metric refers to the number of asset managers/fund managers that externally manage their assets. For directly investing organizations, this metric refers to the number of asset managers working within the organization to manage funds. Used along with Target Stakeholder Demographic (PD5752) to specify historically marginalized groups due to race and/or ethnicity, this metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and its corporate-focused CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:II6610

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II6610

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the investing organization's assets under management deployed to communities that are predominantly populated by groups historically marginalized due to race and/or ethnicity as of the end of the reporting period.

cids:hasName:: Value of Investments in Communities Historically Marginalized Due to Race and/or Ethnicity

org:hasIdentifier:: II6610

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II6610/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including locally relevant definitions of historically marginalized groups due to race and/or ethnicity.

skos:scopeNote:: This metric is intended to capture the amount of capital managed by the organization that is invested into communities in which a majority (51%) of individuals are from groups historically marginalized due to race and/or ethnicity as defined locally. Organizations must footnote context for this metric. For example, in the United States, organizations are encouraged to use data at the zip code level to determine which areas are home to majority Black, Indigenous, and Person of Color (BIPOC) populations. In South Africa, organizations could define "community" as a district or municipality and might focus on communities that are home to many Black African, Coloured, and Indian or Asian individuals. Used along with Target Stakeholder Demographic (PD5752) to specify historically marginalized groups due to race and/or ethnicity, this metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and its corporate-focused CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:II8439

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II8439

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of companies the organization considered for investment—that is, in the pipeline—during the reporting period that were led by founders from groups historically marginalized due to race and/or ethnicity.

cids:hasName:: Companies Considered for Investment: Led by Founders from Historically Marginalized Groups due to Race and/or Ethnicity

org:hasIdentifier:: II8439

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II8439/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including locally relevant definitions of historically marginalized groups due to race and/or ethnicity.

skos:scopeNote:: This metric is intended to capture the number of companies in the organization’s investing pipeline during the reporting period that are led by individuals from groups historically marginalized due to race and/or ethnicity. To qualify, an organization's leadership must be at least 50% from historically marginalized groups due to race and/or ethnicity, defined by the organization within the local context (see following note). Organizations should count all companies in the pipeline at any point in the reporting period, regardless of whether or not investment or the investment process proceeded. Organizations focusing this metric on groups historically marginalized due to race and/or ethnicity must define that group according to context. For example, in the United States, organizations might focus on Black, Indigenous, and People of Color (BIPOC). In South Africa, organizations might focus on Black African, Coloured, and Indian or Asian Individuals. In all contexts, when defining these groups, organizations must consider local history and context. This metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity.

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Instance: IrisMetric53:II8480

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II8480

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the investing organization's outstanding investment in a company as of the end of the reporting period. See usage guidance for details.

cids:hasName:: Value of Investments in Company: Outstanding

org:hasIdentifier:: II8480

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II8480/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the present value of an investment the investing organization made as of the end of the reporting period. For a debt investment, this value is the difference between the original loan amount and the repaid principal. For an equity investment, this is an estimated valuation of the investor's stake in the investee as of the end of the reporting period.

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Instance: IrisMetric53:II9005

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#II9005

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the investing organization's investment in a company as of the beginning of the investment.

cids:hasName:: Value of Investments in Company: Total

org:hasIdentifier:: II9005

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/II9005/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the value at disbursement of an investment the investing organization made.

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Instance: IrisMetric53:OD0482

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD0482

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a formalized and ongoing practice of sharing publicly its positions, practices, progress, and advocacy related to racial equity as a mechanism to build trust and ensure adherence.

cids:hasName:: Racial Equity Transparency Practice

org:hasIdentifier:: OD0482

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD0482/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including locally relevant definitions of equity, equitable practices, and historically marginalized groups due to race and/or ethnicity.

skos:scopeNote:: This metric is intended to capture whether the organization works to share its positions, practices, and progress on racial equity in its external communications, including advocating for others to join in doing so. Such organizations are showing more authentic transparency and supporting broader change. Communications captured under this metric may include a public statement in support of racial equity but should additionally share progress made toward racial equity goals, transparently disclose challenges experienced, and call on others in the sector (e.g., the investment community) to support racial equity (e.g., in investing). In other words, a statement alone is insufficient for a racial equity lens but is an important precursor to further work. For further guidance on racial equity statements, see the Resources section within the IRIS+ Racial Equity theme. This metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:OD0660

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD0660

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of jobs supported, created, maintained, or lost during the reporting period. Choose all that apply: Permanence: - Permanent - Temporary (seasonal or repeated) - Temporary (one-time) - Other Hiring: - Jobs hired through organization itself - Jobs hired/supported through a third-party and directly related to the organization’s operations and maintenance - Jobs hired/supported through a third-party but not directly related to the organization’s operations and maintenance - Other Full-Time/Part-Time: - Full-time - Part-time - Other

cids:hasName:: Jobs Type

org:hasIdentifier:: OD0660

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD0660/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how to distinguish and disaggregate jobs directly or indirectly supported by the investment.

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Instance: IrisMetric53:OD1777

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD1777

None

cids:definedBy:: cids:giin

cids:hasDescription:: Address of the organization's operating facilities.

cids:hasName:: Location of Organization's Operating Facilities

org:hasIdentifier:: OD1777

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD1777/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the organization’s operational location. Operating facilities can include manufacturing, distribution, or other operating functions. Organizations are encouraged to include the full address of the facilities, including Street Name and Number, District/City, Postal Code, and Country.

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Instance: IrisMetric53:OD2311

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD2311

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has an advocacy strategy in place to support racial equity and justice efforts at local and national levels as of the end of the reporting period.

cids:hasName:: Racial Equity Advocacy Strategy

org:hasIdentifier:: OD2311

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD2311/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including locally relevant definitions of equity, equitable policies, and historically marginalized groups due to race and/or ethnicity.

skos:scopeNote:: This metric is intended to capture whether the organization works to share its positions, practices, and progress on racial equity in its external communications, including advocating for others to join in doing so. Such organizations are showing more authentic transparency and supporting broader change. Communications captured under this metric may include a public statement in support of racial equity but should additionally share progress made toward racial equity goals, transparently disclose challenges experienced, and call on others in the sector (e.g., the investment community) to support racial equity (e.g., in investing). In other words, a statement alone is insufficient for a racial equity lens but is an important precursor to further work. For further guidance on racial equity statements, see the Resources section within the IRIS+ Racial Equity theme. This metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:OD2735

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD2735

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the mission statement of the organization.

cids:hasName:: Mission Statement

org:hasIdentifier:: OD2735

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD2735/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the organization’s mission statement, which expresses its reason for existence or core purpose. Mission statements establish the long-term direction and goals that guide an organization's daily operations, providing a foundation for an organization's activities, communications, organizational structure, and culture. Internally, mission statements are often used to inspire employees, board members, and volunteers; guide leaders' decision-making; support the organization's theory of change (see Theory of Change [OD6350]); and help set goals (see Social and Environmental Targets [OD4091]). Externally, mission statements are often used to generate external support and communicate goals and aspirations to stakeholders. Organizations can refer to the SPI4 (http://cerise-spi4.squarespace.com/), specifically Essential Practice 1a1, for additional indicators related to well-crafted mission statements. SPI4 is a social audit tool, developed for financial service providers, which can apply to any organization with both social and financial objectives.

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Instance: IrisMetric53:OD2999

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD2999

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the legal structure of the organization. Select one: - Benefit Corporation - Co-op - Corporation - Limited Liability Company - Nonprofit/Non-Governmental Organization - Partnership - Sole-proprietorship - Other

cids:hasName:: Legal Structure

org:hasIdentifier:: OD2999

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD2999/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details in cases with related organizations, hybrids, or spinoffs reporting as a single organization.

skos:scopeNote:: This metric is intended to capture the organization’s legal structure. Organizations can refer to the glossary for additional information on these various legal structures.

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Instance: IrisMetric53:OD3292

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD3292

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the compensation practices for members of the board of directors or other governing body of the reporting organization.

cids:hasName:: Board of Directors Remuneration

org:hasIdentifier:: OD3292

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD3292/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the remuneration provided. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the compensation paid to members of the organization’s board of directors, a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders. Organizations should only report remuneration provided to members of the Board of Directors who are not paid employees of the reporting organization. Examples of details to footnote on the type of remuneration provided include: yearly or monthly salaries, additional compensation for meetings attended, stock options, insurance, and other benefits.

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Instance: IrisMetric53:OD3520

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD3520

None

cids:definedBy:: cids:giin

cids:hasDescription:: Year the organization was founded.

cids:hasName:: Year Founded

org:hasIdentifier:: OD3520

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD3520/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the year the organization began operations.

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Instance: IrisMetric53:OD3725

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD3725

None

cids:definedBy:: cids:giin

cids:hasDescription:: IRIS ID of the organization reporting data.

cids:hasName:: IRIS ID

org:hasIdentifier:: OD3725

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD3725/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the organization’s IRIS ID. The metric only applies to organizations submitting data to the IRIS data project as part of a voluntary data contribution process.

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Instance: IrisMetric53:OD4091

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD4091

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the quantifiable social and environmental targets set by the organization.

cids:hasName:: Social and Environmental Targets

org:hasIdentifier:: OD4091

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD4091/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on specific targets, timeframes for accomplishing these targets, and how results will be measured for these targets. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s social and/or environmental targets. Typically consistent with the organization's mission, these targets should be specific, measurable, attainable, relevant, and time bound. Other IRIS metrics can be used to measure progress towards these goals. This metric may be used in conjunction with Social Impact Objectives (OD6247) and/or Environmental Impact Objectives (OD4108). For example, an organization can have a Social Impact Objective of providing access to clean water and sanitation, with specific targets regarding the total amount of clean water provided and the number of individuals to which it is provided. Organizations are also encouraged to report this metric in conjunction with Social and Environmental Performance Reporting (OI4732) and Social and Environmental Performance Risk Assessment (OI9106).

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Instance: IrisMetric53:OD4108

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD4108

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the environmental impact objectives pursued by the organization. Select all that apply: Agriculture—Food Security: - Increasing Access to Agricultural Training and Information - Increasing Access to and Use of Products and Services for Agricultural Risk Mitigation - Increasing Access to Better, Stable Pricing of Agricultural Products - Increasing Farm Profitability - Increasing Financial Health of Farmers - Increasing Food Security through Smallholder Farms - Mitigating Climate Change through Sustainable Agriculture Agriculture—Smallholder Agriculture: - Improving Agricultural Water Use Practices - Improving Rural Economies through Financial Inclusion - Increasing Access to Agricultural Training and Information - Increasing Access to and Use of Products and Services for Agricultural Risk Mitigation - Increasing Access to and Use of Quality Agricultural Inputs - Increasing Access to Better, Stable Pricing of Agricultural Products - Increasing Farm Profitability - Increasing Financial Health of Farmers - Increasing Food Security through Smallholder Farms - Increasing the Sustainability of Non-Wood Forest Products - Mitigating Climate Change through Sustainable Agriculture Agriculture—Sustainable Agriculture: - Conserving River Flows for Nature and People - Improving Agricultural Water Use Practices - Mitigating Climate Change through Sustainable Agriculture Agriculture—Other (describe) Air—Clean Air: - Mitigating Carbon Emissions from Forestry and Land Use - Mitigating Climate Change through Carbon Capture and Sequestration - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility - Mitigating Climate Change through Sustainable Manufacturing Air—Other (describe) Biodiversity and Ecosystems—Biodiversity & Ecosystem Conservation: - Conserving River Flows for Nature and People - Improving Agricultural Water Use Practices - Improving Biodiversity by Reducing Impacts from Salt- and Freshwater Aquaculture and Fisheries - Improving Biodiversity through Marine Ecosystem Conservation and Restoration - Improving Biodiversity through Nature-Based Solutions and Green Infrastructure - Improving Biodiversity through Terrestrial Ecosystem Protection and Restoration - Improving Water Quality Through Source Water Protection - Increasing the Sustainability of Wood and Wood-Based Products Biodiversity and Ecosystems—Other (describe) Climate—Climate Change Mitigation: - Improving Sustainability of Industrial and Municipal Water Practices - Improving WASH through Water Infrastructure and Management - Increasing the Sustainability of Wood and Wood-Based Products - Mitigating Carbon Emissions from Forestry and Land Use - Mitigating Climate Change through Carbon Capture and Sequestration - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility - Mitigating Climate Change through Sustainable Agriculture - Mitigating Climate Change through Sustainable Manufacturing Climate—Climate Resilience and Adaptation: - Improving Job Skills for the Future - Improving WASH through Water Infrastructure and Management Climate—Other (describe) Diversity and Inclusion—Gender Lens: - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Equitable Access to Education and Learning for All - Improving Rights, Respect, and Cooperation in the Workplace - Increasing Gender Equality through Financial Inclusion - Increasing Job Security and Stability for Workers in Precarious Employment - Reducing Gender Inequities in Governance, Leadership, and Ownership - Reducing Gender Inequities in Pay - Reducing Gender Inequities in Workplace Conditions - Reducing Gender Inequities through Tailored Products and Services Diversity and Inclusion—Racial Equity: - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Rights, Respect, and Cooperation in the Workplace - Increasing Inclusive Capital to Create Equitable Outcomes for Communities of Color (Justice) - Increasing Job Security and Stability for Workers in Precarious Employment - Shifting Power by Addressing Racial Bias and Ensuring Equitable Representation and Decision-Making - Shifting the Perception of Risk through Equitable Deal Sourcing, Due Diligence, and Terms Diversity and Inclusion—Other (describe) Education—Access to Quality Education: - Improving Access to Education for Children in Crisis and Conflict-Affected Environments - Improving Early Childhood Care and Education - Improving Equitable Access to Education and Learning for All - Improving Job Skills for the Future - Improving the Quality of Teaching and Learning Environments - Improving The Successful Transition of Youth into the Workforce and Society - Improving the Transparency and Accountability of Education Management Systems Education—Other (describe) Employment—Quality Jobs: - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Health and Well-Being Across the Workforce - Improving Job Skills for the Future - Improving Rights, Respect, and Cooperation in the Workplace - Increasing Job Security and Stability for Workers in Precarious Employment Employment—Other (describe) Energy—Clean Energy: - Improving Access to Clean Energy for Underserved Communities - Increasing Availability of Clean Energy through Improved Transmission and Distribution Infrastructure - Increasing Clean Energy Generation through Low- and Zero-Carbon Alternatives - Increasing Clean Energy Storage Capacity through Improved Batteries and Other Technologies - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility Energy—Energy Access: - Improving Energy Alternatives for Cooking - Improving Energy Alternatives for Healthcare - Improving Energy for Connectivity - Improving Lighting for Business - Improving Lighting for Homes - Mitigating Climate Change through Clean Electricity and Heat Production - Reducing Harmful Emissions from Small-Scale Energy Sources Energy—Energy Efficiency: - Improving Sustainability of Industrial and Municipal Water Practices - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility - Mitigating Climate Change through Sustainable Manufacturing Energy—Other (describe) Financial Services—Financial Inclusion: - Improving Access to and Use of Responsible Financial Services for Historically Underserved Populations - Improving Access to WASH Through Affordable Household Financing - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Financial Health - Improving Rural Economies through Financial Inclusion - Increasing Access to and Use of Products and Services for Agricultural Risk Mitigation - Increasing Access to Non-Sewered Sanitation Services - Increasing Access to Sewered Sanitation Services - Increasing Farm Profitability - Increasing Financial Health of Farmers - Increasing Gender Equality through Financial Inclusion - Supporting Decent Jobs and Fostering Economic Development Financial Services—Other (describe) Health—Access to Quality Health Care: - Improving Data for Health Systems Policy and Decision-Making - Improving Early Childhood Care and Education - Improving Energy Alternatives for Healthcare - Improving Health and Well-Being Across the Workforce - Improving WASH through Water Infrastructure and Management - Increasing Access to Essential Medicines, Medical Supplies, and Devices - Increasing Access to Medical Diagnostics - Increasing Consistent Supply of Essential Services and Products - Reducing Financial Barriers to Health Services Health—Nutrition Health—Other (describe) Infrastructure—Resilient Infrastructure: - Reducing Flood Risk and Stormwater Impacts through Green Infrastructure Infrastructure—Other (describe) Land—Natural Resources Conservation: - Improving Agricultural Water Use Practices - Improving Water Quality Through Source Water Protection Land—Sustainable Forestry: - Increasing the Sustainability of Local Economies and Communities through Forestry and Land Use - Increasing the Sustainability of Non-Wood Forest Products - Increasing the Sustainability of Wood and Wood-Based Products - Mitigating Carbon Emissions from Forestry and Land Use Land—Sustainable Land Management: - Improving Sustainability of Industrial and Municipal Water Practices Land—Other (describe) Oceans & Coastal Zones—Marine Resource Conservation and Management: - Improving Water Quality Through Source Water Protection Oceans & Coastal Zones—Other (describe) Pollution—Pollution Prevention: - Improving Sustainability of Industrial and Municipal Water Practices - Mitigating Carbon Emissions from Forestry and Land Use - Reducing Harmful Emissions from Small-Scale Energy Sources Pollution—Other (describe) Real Estate—Affordable Quality Housing: - Improving Housing Quality - Increasing Residential Stability - Increasing Housing Affordability - Increasing Access to Supportive Services through Housing Real Estate—Green Buildings Real Estate—Other (describe) Waste—Waste Management: - Improving Sustainability of Industrial and Municipal Water Practices Waste—Other (describe) Water—Sustainable Water Management: - Conserving River Flows for Nature and People - Improving Access to WASH Through Affordable Household Financing - Improving Agricultural Water Use Practices - Improving Sustainability of Industrial and Municipal Water Practices - Improving WASH through Water Infrastructure and Management - Improving Water Quality Through Source Water Protection - Increasing Access to Non-Sewered Sanitation Services - Increasing Access to Sewered Sanitation Services - Reducing Flood Risk and Stormwater Impacts Through Green Infrastructure Water—Water, Sanitation, and Hygiene (WASH): - Conserving River Flows for Nature and People - Improving Access to WASH in Schools and Healthcare Centers - Improving Access to WASH Through Affordable Household Financing - Improving Sustainability of Industrial and Municipal Water Practices - Improving WASH through Water Infrastructure and Management - Increasing Access to Non-Sewered Sanitation Services - Increasing Access to Sewered Sanitation Services Water—Other (describe)

cids:hasName:: Environmental Impact Objectives

org:hasIdentifier:: OD4108

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD4108/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their operations and/or products/services pursue the selected objectives. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture an organization’s environmental impact objectives in the standardized format of the IRIS+ thematic taxonomy. It does not capture how well organizations achieve or manage these impact objectives. Organizations are encouraged to report this metric in conjunction with Theory of Change (OD6350) and Social and Environmental Targets (OD4091) in order to provide supporting details on their activities, inputs, outputs, outcomes, and impacts in pursuit of these objectives. Organizations pursuing social impact objectives as well are encouraged to report Social Impact Objectives (OD6247).

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Instance: IrisMetric53:OD4232

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD4232

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has an initiative in place to advance women in their workforce.

cids:hasName:: Women's Career Advancement Initiative

org:hasIdentifier:: OD4232

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD4232/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture whether or not the organization specifically works to advance women’s careers. To report against 2X Challenge requirements, organizations must report this metric in combination with one or more of the following metrics that detail which initiatives are in place: Diverse Representation Policy (OI9485), Flexible Work Arrangements (OI7983), Sexual Harassment Policy (OI9088), Employment Benefits (OI2742), Fair Compensation Policy (OI3819), Fair Career Advancement Policy (OI4884), or Anti-Discrimination Policy (OI9331). To qualify under the 2X criteria, additional metric(s) must have specific benefits for women and must exceed compliance with local regulations and standards in the local context.

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Instance: IrisMetric53:OD5828

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD5828

None

cids:definedBy:: cids:giin

cids:hasDescription:: Name of the organization.

cids:hasName:: Name of Organization

org:hasIdentifier:: OD5828

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD5828/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture a widely recognized name for the organization, such as its legal name.

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Instance: IrisMetric53:OD5990

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD5990

None

cids:definedBy:: cids:giin

cids:hasDescription:: The national currency used to report currency figures in this IRIS report. Indicate based on the International Organization for Standardization (ISO) Currency List. Select from the options in the Reference List tab.

cids:hasName:: Reporting Currency

org:hasIdentifier:: OD5990

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD5990/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the currency or currencies for each product/service for which data is being reported. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the currency in which the organization makes a report. For example, if reporting Sales Revenue (PI1775) for two crops in different countries, one measured in West African CFA Franc and the other measured in USD, the organization should report this metric separately for each crop.

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Instance: IrisMetric53:OD6247

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD6247

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the social impact objectives pursued by the organization. Select all that apply: Agriculture—Food Security: - Increasing Access to Agricultural Training and Information - Increasing Access to and Use of Products and Services for Agricultural Risk Mitigation - Increasing Access to Better, Stable Pricing of Agricultural Products - Increasing Farm Profitability - Increasing Financial Health of Farmers - Increasing Food Security through Smallholder Farms - Mitigating Climate Change through Sustainable Agriculture Agriculture—Smallholder Agriculture: - Improving Agricultural Water Use Practices - Improving Rural Economies through Financial Inclusion - Increasing Access to Agricultural Training and Information - Increasing Access to and Use of Products and Services for Agricultural Risk Mitigation - Increasing Access to and Use of Quality Agricultural Inputs - Increasing Access to Better, Stable Pricing of Agricultural Products - Increasing Farm Profitability - Increasing Financial Health of Farmers - Increasing Food Security through Smallholder Farms - Increasing the Sustainability of Non-Wood Forest Products - Mitigating Climate Change through Sustainable Agriculture Agriculture—Sustainable Agriculture: - Conserving River Flows for Nature and People - Improving Agricultural Water Use Practices - Mitigating Climate Change through Sustainable Agriculture Agriculture—Other (describe) Air—Clean Air: - Mitigating Carbon Emissions from Forestry and Land Use - Mitigating Climate Change through Carbon Capture and Sequestration - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility - Mitigating Climate Change through Sustainable Manufacturing Air—Other (describe) Biodiversity and Ecosystems—Biodiversity & Ecosystem Conservation: - Conserving River Flows for Nature and People - Improving Agricultural Water Use Practices - Improving Biodiversity by Reducing Impacts from Salt- and Freshwater Aquaculture and Fisheries - Improving Biodiversity through Marine Ecosystem Conservation and Restoration - Improving Biodiversity through Nature-Based Solutions and Green Infrastructure - Improving Biodiversity through Terrestrial Ecosystem Protection and Restoration - Improving Water Quality Through Source Water Protection - Increasing the Sustainability of Wood and Wood-Based Products Biodiversity and Ecosystems—Other (describe) Climate—Climate Change Mitigation: - Improving Sustainability of Industrial and Municipal Water Practices - Improving WASH through Water Infrastructure and Management - Increasing the Sustainability of Wood and Wood-Based Products - Mitigating Carbon Emissions from Forestry and Land Use - Mitigating Climate Change through Carbon Capture and Sequestration - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility - Mitigating Climate Change through Sustainable Agriculture - Mitigating Climate Change through Sustainable Manufacturing Climate—Climate Resilience and Adaptation: - Improving Job Skills for the Future - Improving WASH through Water Infrastructure and Management Climate—Other (describe) Diversity and Inclusion—Gender Lens: - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Equitable Access to Education and Learning for All - Improving Rights, Respect, and Cooperation in the Workplace - Increasing Gender Equality through Financial Inclusion - Increasing Job Security and Stability for Workers in Precarious Employment - Reducing Gender Inequities in Governance, Leadership, and Ownership - Reducing Gender Inequities in Pay - Reducing Gender Inequities in Workplace Conditions - Reducing Gender Inequities through Tailored Products and Services Diversity and Inclusion—Racial Equity: - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Rights, Respect, and Cooperation in the Workplace - Increasing Inclusive Capital to Create Equitable Outcomes for Communities of Color (Justice) - Increasing Job Security and Stability for Workers in Precarious Employment - Shifting Power by Addressing Racial Bias and Ensuring Equitable Representation and Decision-Making - Shifting the Perception of Risk through Equitable Deal Sourcing, Due Diligence, and Terms Diversity and Inclusion—Other (describe) Education—Access to Quality Education: - Improving Access to Education for Children in Crisis and Conflict-Affected Environments - Improving Early Childhood Care and Education - Improving Equitable Access to Education and Learning for All - Improving Job Skills for the Future - Improving the Quality of Teaching and Learning Environments - Improving The Successful Transition of Youth into the Workforce and Society - Improving the Transparency and Accountability of Education Management Systems Education—Other (describe) Employment—Quality Jobs: - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Health and Well-Being Across the Workforce - Improving Job Skills for the Future - Improving Rights, Respect, and Cooperation in the Workplace - Increasing Job Security and Stability for Workers in Precarious Employment Employment—Other (describe) Energy—Clean Energy: - Improving Access to Clean Energy for Underserved Communities - Increasing Availability of Clean Energy through Improved Transmission and Distribution Infrastructure - Increasing Clean Energy Generation through Low- and Zero-Carbon Alternatives - Increasing Clean Energy Storage Capacity through Improved Batteries and Other Technologies - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility Energy—Energy Access: - Improving Energy Alternatives for Cooking - Improving Energy Alternatives for Healthcare - Improving Energy for Connectivity - Improving Lighting for Business - Improving Lighting for Homes - Mitigating Climate Change through Clean Electricity and Heat Production - Reducing Harmful Emissions from Small-Scale Energy Sources Energy—Energy Efficiency: - Improving Sustainability of Industrial and Municipal Water Practices - Mitigating Climate Change through Clean Electricity and Heat Production - Mitigating Climate Change through Clean Mobility - Mitigating Climate Change through Sustainable Manufacturing Energy—Other (describe) Financial Services—Financial Inclusion: - Improving Access to and Use of Responsible Financial Services for Historically Underserved Populations - Improving Access to WASH Through Affordable Household Financing - Improving Earnings and Wealth Through Employment and Entrepreneurship (Particularly for Disadvantaged and Excluded Groups) - Improving Financial Health - Improving Rural Economies through Financial Inclusion - Increasing Access to and Use of Products and Services for Agricultural Risk Mitigation - Increasing Access to Non-Sewered Sanitation Services - Increasing Access to Sewered Sanitation Services - Increasing Farm Profitability - Increasing Financial Health of Farmers - Increasing Gender Equality through Financial Inclusion - Supporting Decent Jobs and Fostering Economic Development Financial Services—Other (describe) Health—Access to Quality Health Care: - Improving Data for Health Systems Policy and Decision-Making - Improving Early Childhood Care and Education - Improving Energy Alternatives for Healthcare - Improving Health and Well-Being Across the Workforce - Improving WASH through Water Infrastructure and Management - Increasing Access to Essential Medicines, Medical Supplies, and Devices - Increasing Access to Medical Diagnostics - Increasing Consistent Supply of Essential Services and Products - Reducing Financial Barriers to Health Services Health—Nutrition Health—Other (describe) Infrastructure—Resilient Infrastructure: - Reducing Flood Risk and Stormwater Impacts through Green Infrastructure Infrastructure—Other (describe) Land—Natural Resources Conservation: - Improving Agricultural Water Use Practices - Improving Water Quality Through Source Water Protection Land—Sustainable Forestry: - Increasing the Sustainability of Local Economies and Communities through Forestry and Land Use - Increasing the Sustainability of Non-Wood Forest Products - Increasing the Sustainability of Wood and Wood-Based Products - Mitigating Carbon Emissions from Forestry and Land Use Land—Sustainable Land Management: - Improving Sustainability of Industrial and Municipal Water Practices Land—Other (describe) Oceans & Coastal Zones—Marine Resource Conservation and Management: - Improving Water Quality Through Source Water Protection Oceans & Coastal Zones—Other (describe) Pollution—Pollution Prevention: - Improving Sustainability of Industrial and Municipal Water Practices - Mitigating Carbon Emissions from Forestry and Land Use - Reducing Harmful Emissions from Small-Scale Energy Sources Pollution—Other (describe) Real Estate—Affordable Quality Housing: - Improving Housing Quality - Increasing Residential Stability - Increasing Housing Affordability - Increasing Access to Supportive Services through Housing Real Estate—Green Buildings Real Estate—Other (describe) Waste—Waste Management: - Improving Sustainability of Industrial and Municipal Water Practices Waste—Other (describe) Water—Sustainable Water Management: - Conserving River Flows for Nature and People - Improving Access to WASH Through Affordable Household Financing - Improving Agricultural Water Use Practices - Improving Sustainability of Industrial and Municipal Water Practices - Improving WASH through Water Infrastructure and Management - Improving Water Quality Through Source Water Protection - Increasing Access to Non-Sewered Sanitation Services - Increasing Access to Sewered Sanitation Services - Reducing Flood Risk and Stormwater Impacts Through Green Infrastructure Water—Water, Sanitation, and Hygiene (WASH): - Conserving River Flows for Nature and People - Improving Access to WASH in Schools and Healthcare Centers - Improving Access to WASH Through Affordable Household Financing - Improving Sustainability of Industrial and Municipal Water Practices - Improving WASH through Water Infrastructure and Management - Increasing Access to Non-Sewered Sanitation Services - Increasing Access to Sewered Sanitation Services Water—Other (describe)

cids:hasName:: Social Impact Objectives

org:hasIdentifier:: OD6247

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD6247/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their operations and/or products/services pursue the selected objectives. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture an organization’s social impact objectives in the standardized format of the IRIS+ thematic taxonomy. It does not capture how well organizations achieve or manage against these impact objectives. Organizations are encouraged to report this metric in conjunction with Theory of Change (OD6350) and Social and Environmental Targets (OD4091) in order to provide supporting details on their activities, inputs, outputs, outcomes, and impacts in pursuit of these objectives. Organizations pursuing environmental impact objectives as well are encouraged to report Environmental Impact Objectives (OD4108).

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Instance: IrisMetric53:OD6306

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD6306

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the operational model of the organization. Select all that apply: - Production/Manufacturing: Production and/or manufacturing of goods (e.g., farming, construction, manufacturing) - Processing/Packaging: Processing and/or packaging of goods (can include both raw materials, such as wheat, and secondary materials/goods, such as baked bread) - Distribution: Delivery of goods or services to target customers, whether by traditional transport (e.g., vehicle, rail, air) or infrastructure (e.g., electric grid operator) - Wholesale/Retail: Intermediary organization that purchases goods and sells them to new target customers - Services: Services such as education, health, communications, transportation, and social services, excluding financial services - Financial Services: Financial products and services - Other (write-in)

cids:hasName:: Operational Model

org:hasIdentifier:: OD6306

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD6306/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote a detailed description of their operational model.

skos:scopeNote:: This metric is intended to capture the organization’s general categories of business operations.

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Instance: IrisMetric53:OD6350

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD6350

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the theory of change of the organization.

cids:hasName:: Theory of Change

org:hasIdentifier:: OD6350

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD6350/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details about their theory of change and whether it is publicly disseminated. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s theory of change. A theory of change (also referred to as a Theory of Value Creation or Logic Model) expresses the sequence of cause-and-effect actions or occurrences by which organizational and financial resources are hypothesized to convert into the desired social and environmental results. It provides a conceptual roadmap for how an organization expects to achieve its intended impact. Often displayed in a diagram, many theories of change can be expressed as a series of if–then statements, specifying what the organization does and the expected results of each activity. A framework built around the concepts of activities, inputs, outputs, outcomes, and impacts is called a Logic Model or Impact Value Chain. Organizations can refer to the glossary for additional information and resources. Wherever possible, organizations’ theories of change should refer to relevant IRIS metrics. Organizations are encouraged to footnote information on the defined outcomes they seek to achieve for their targeted stakeholders (e.g., clients, employees, distributors, suppliers, and/or the environment). Defined outcomes include specific targets that can be measured. Many are based on existing literature. Organizations are encouraged to footnote information on the evidence base that substantiates the logic chain linking outputs to defined outcomes. This evidence base might include credible secondary research, randomized control trials (RCT), longitudinal studies, primary research (such as customer surveys or stakeholder feedback forums), and qualitative interviews or case studies. For example, an organization that provides training to and sources from smallholder farmers might only report on the number of farmers trained (Individuals Trained: Total [PI2998]), the number of smallholder farmers sourced from (Supplier Individuals: Smallholder [PI9991]), and the total payments made to those farmers (Payments to Supplier Individuals: Smallholder [PI7852]). However, its theory of change might describe how these outputs lead to outcomes, such as helping farmers build larger and more productive farms, and impacts, such as improved livelihoods, pointing to external research that supports this connection.

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Instance: IrisMetric53:OD6737

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD6737

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water generated from rain and snowmelt flowing over (that is, without soaking into the ground) land indirectly or directly controlled by the organization during the reporting period.

cids:hasName:: Stormwater Runoff

org:hasIdentifier:: OD6737

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD6737/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which tools or methodologies were used to measure stormwater runoff.

skos:scopeNote:: This metric is intended to capture the volume of water that runs off (flows over without being absorbed by) land indirectly or directly controlled by the organization during the reporting period. Organizations may use modeling tools to calculate the volume of stormwater runoff. For small sites, the U.S. EPA's National Stormwater Calculator (https://www.epa.gov/water-research/national-stormwater-calculator) and the Green Values National Stormwater Management Calculator (https://greenvalues.cnt.org/national/calculator.php) may be useful. For larger sites, the U.S. EPA's Storm Water Management Model (SWMM; https://www.epa.gov/water-research/storm-water-management-model-swmm) or HydroCAD (https://www.hydrocad.net) may be useful.

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Instance: IrisMetric53:OD6855

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD6855

None

cids:definedBy:: cids:giin

cids:hasDescription:: Address of the organization's legally incorporated headquarters.

cids:hasName:: Location of Organization's Headquarters

org:hasIdentifier:: OD6855

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD6855/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the organization’s headquarters location. The term “headquarters” denotes the location where most, if not all, of the important functions of an organization are coordinated. Organizations are encouraged to include the full address of the headquarters including Street Name and Number, District/City, Postal Code, and Country.

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Instance: IrisMetric53:OD6951

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD6951

None

cids:definedBy:: cids:giin

cids:hasDescription:: Start date of the reporting period for which the organization is providing data.

cids:hasName:: Report Start Date

org:hasIdentifier:: OD6951

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD6951/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should separately footnote the day, month, and year of the reporting period start date.

skos:scopeNote:: This metric is intended to capture the starting point of the time period for which reported data applies. This metric should be used in conjunction with Report End Date (OD7111).

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Instance: IrisMetric53:OD7111

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD7111

None

cids:definedBy:: cids:giin

cids:hasDescription:: End date of the reporting period for which the organization is providing data.

cids:hasName:: Report End Date

org:hasIdentifier:: OD7111

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD7111/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should separately footnote the day, month, and year of the reporting period end date.

skos:scopeNote:: This metric is intended to capture the end point of the time period for which reported data applies. This metric should be used in conjunction with Report Start Date (OD6951).

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Instance: IrisMetric53:OD7212

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD7212

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes which entities the organization seeks to benefit through its products, services, and operations as of the end of the reporting period. Choose all that apply: - Planet - Suppliers - Employees - Distributors - Clients (for example, students, patients, residents, or smallholders) - Microenterprises - Small and medium-sized enterprises (SMEs) - Other

cids:hasName:: Target Stakeholders

org:hasIdentifier:: OD7212

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD7212/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the target stakeholders of the organization's activities, including the intended recipients of the organization's products, services, and operations. Organizations can benefit people and planet throughout their supply and distribution chains, in their provision of products or services, and through their operations. Some examples follow: - An organization that produces wind power from wind farms, mitigating climate change, could indicate the planet as its target stakeholder. - An organization buying mangoes from co-operatives that source from smallholder farmers could indicate suppliers as its target stakeholder. - An organization that recruits, trains, and employs chronically underemployed populations could indicate employees as its target stakeholder. - An organization engaging women in poor rural areas as distributors of its products and services could indicate distributors as its target stakeholder. - An organization manufacturing and selling water purification tablets could indicate clients as its target stakeholder. Organizations are encouraged to report IRIS metrics related to numbers reached and other key performance indicators (KPIs). For instance, the example organization above that buys mangoes might also report Supplier Individuals: Smallholder (PI9991) and Payments to Supplier Individuals: Smallholder (PI7852). Organizations are also encouraged to report this metric in conjunction with Relationship to Target Stakeholders (OD7900). For planet-related stakeholders, organizations are encouraged to use this metric in conjunction with Target Stakeholder Ecoregion (PD2854), Target Stakeholder Setting (PD6384), Target Area Protected Status (PD1676), and Target Stakeholder Geography (PD6424). This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, refer to the IRIS+ guidance document: IRIS+ and the Five Dimensions of Impact. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OD7536

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD7536

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of water withdrawn, consumed, or discharged as a result of investments made by the organization during the reporting period. Choose all that apply: - Rainwater - Recycled Water - Groundwater - Surface Water - Seawater - Third Party: Municipal - Third Party: Wastewater - Other (describe)

cids:hasName:: Water Type

org:hasIdentifier:: OD7536

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD7536/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the type of water (for example, groundwater, industrial water, or surface water) withdrawn, consumed, or discharged during the reporting period. Specifically, this metric is intended to support the disaggregation of Water Withdrawn (OI0263), Water Discharged (OI0386), and Water Consumed: Total (OI1697) by type of water. For further guidance on water types, see the IRIS+ glossary.

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Instance: IrisMetric53:OD7796

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD7796

None

cids:definedBy:: cids:giin

cids:hasDescription:: Web address (URL) of the organization.

cids:hasName:: Organization Web Address

org:hasIdentifier:: OD7796

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD7796/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the primary website address (URL) where the organization offers public-facing information about itself.

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Instance: IrisMetric53:OD7900

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD7900

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the relationship between the organization and its target stakeholders.

cids:hasName:: Relationship to Target Stakeholders

org:hasIdentifier:: OD7900

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD7900/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the relationships that link the organization to its intended stakeholders. Organizations are encouraged to report on this metric in conjunction with Target Stakeholders (OD7212). When reporting against this metric, organizations should qualitatively describe the relationship between their activities and their target stakeholders, as indicated under Target Stakeholders (OD7212), focusing primarily on the number and types of intermediaries. For example, an organization manufacturing solar lanterns and distributing them through a network of distributors might respond: "We target clients and distributors as our stakeholders. The end users of the solar lanterns (clients) benefit from gaining access to clean electricity and light, and the distributors/retailers of the solar lanterns benefit by having jobs and income." An organization that procures produce from farmers might respond: "The smallholder farmers that supply the mangoes to the organization to produce mango juice are our target stakeholders. A portion of the mangoes are purchased directly from farmers, and the remaining mangoes are purchased from a local cooperative which purchases directly from farmers."

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Instance: IrisMetric53:OD8350

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD8350

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the client model of the organization. Select all that apply: - Business-to-Business (B2B) - Business-to-Consumer (B2C) - Business-to-Government (B2G) - Peer-to-Peer (P2P)

cids:hasName:: Client Model

org:hasIdentifier:: OD8350

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD8350/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote a detailed description about how it reaches its clients.

skos:scopeNote:: This metric is intended to capture the type of relationship between the organization and its clients. In a Business-to-Business client model, the organization sells its goods or services to other businesses, formally or informally. In a Business-to-Consumer client model, the organization sells its goods or services to end consumers, whether individuals, households, or communities. In a Business-to-Government client model, the organization sells or provides its goods or services to government agencies. In a Peer-to-Peer client model, the organization matches client individuals with services to offer to other client individuals who could use that service. For example, the organization may provide an online platform or other means of facilitating such transactions between clients.

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Instance: IrisMetric53:OD9109

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OD9109

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes what type of financial institution the organization is, if applicable. Select all that apply: - Community Action Agency (CAA) - Community Development Financial Institution (CDFI) - Credit Union/Cooperative - Loan Fund, including microenterprise fund or Multibank Community Development Corporation (CDC) - Non-Banking Financial Institution/Non-Banking Financial Corporation (NBFI/NBFC) - Non-Profit/Non-Governmental Organization, including Community Development Corporation (CDCs) - Rural Bank - Thrift, Bank, Bank Holding Company - Venture Capital Fund - Other

cids:hasName:: Type of Financial Institution

org:hasIdentifier:: OD9109

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OD9109/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote their type of financial institution if they select “Other.”

skos:scopeNote:: This metric is intended to capture organizations’ type(s) of financial institution in a standardized format. Organizations fitting more than one category should select multiple response options.

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Instance: IrisMetric53:OI0112

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI0112

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of permanent and temporary workers who received a routine and regular performance and career development review during the reporting period.

cids:hasName:: Employees Receiving Regular Performance and Career Development Reviews

org:hasIdentifier:: OI0112

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI0112/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of employees who received a regular, routine performance and career development review during the reporting period. To qualify under this metric, reviews must be based on clear criteria understood by both the manager and employee, must occur with adequate notice to the employee, and must occur at least once per year. A review may—but is not required to—include an evaluation by the employee’s direct superior, their peers, a wider range of employees, or the human resources department, as well as the employee's own reflections on their quality of work. This metric is sourced from Disclosure 404-3 in GRI 404: Training and Education 2016: Percentage of employees receiving regular performance and career development reviews. Regular performance reviews support the professional development of employees, contribute to skills management, and build human capital within the organization. Such reviews can also increase employee satisfaction, which can improve organizational performance. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI0263

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI0263

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of all water drawn from surface water, groundwater, seawater, or a third party for any use by the organization during the reporting period.

cids:hasName:: Water Withdrawn

org:hasIdentifier:: OI0263

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI0263/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the amount of water withdrawn by the organization from any source and for any purpose during the reporting period. This metric aligns with GRI's Disclosure 303 and may be combined with Water Type (OD7536) to describe in greater detail from where water was withdrawn. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI0386

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI0386

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of effluents, used water, and unused water released, during the reporting period, to surface water, groundwater, seawater, or a third party and for which the organization has no further use.

cids:hasName:: Water Discharged

org:hasIdentifier:: OI0386

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI0386/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the amount of water discharged by the organization to any source and for any purpose during the reporting period. This metric is sourced from GRI's Disclosure 303 and may be combined with Water Type (OD7536) to describe to where water was discharged in greater detail. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see specific guidance document. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI0659

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI0659

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average number of vehicles per day using an urban road over the course of a year.

cids:hasName:: Average Daily Traffic

org:hasIdentifier:: OI0659

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI0659/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the volume of traffic in a particular market or context, expressed as the average number of vehicles using an urban road per day over the course of a year. Organizations may also choose to report average traffic for other periods of time (e.g., traffic per month). Traffic on a road, particularly over time, serves as a proxy for the qualitative contribution of new transportation infrastructure to economic activity. Providers of GPS traffic data frequently offer traffic counts by side of road, day of week, and time of day. International Finance Institutions (IFIs) often use this metric as part of transportation analysis. If toll roads are not part of a project, this metric is not a good indicator of impact performance, unless the corresponding transport or transit agency monitors traffic congestion.

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Instance: IrisMetric53:OI0667

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI0667

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the demographic groups in leadership of the organization, or disaggregates another metric in terms of one or more demographic groups in leadership. Particular thresholds apply to consider an organization "led" by members of a demographic group; see usage guidance for further information. Select all that apply: Gender: - 30% of Greater Female or Gender Non-Binary - Undisclosed - Other Disability Status: - Persons with disabilities - Persons without disabilities - Undisclosed - Other Race/Ethnicity/Minority Status: - Historically marginalized groups - Dominant culture populations - Undisclosed - Other Other target populations: - Other (describe)

cids:hasName:: Leadership Demographics

org:hasIdentifier:: OI0667

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI0667/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.

skos:scopeNote:: This metric is intended to capture the basic demographic groups in an organization's leadership. The thresholds by group follow these sources: - Gender: 30% female or gender non-binary in senior leadership (C-suite) or on the Board or Investment Committee, following the 2X Challenge criteria (https://www.2xchallenge.org/criteria). This disaggregation, applied to another metric, is intended to capture the share of that metric which relates to the selected demographic groups in leadership. For example, when applied to Client Organizations (PI9652), this disaggregation would capture the number of client organizations with leadership in the selected demographic group(s). Individuals in leadership should self-report their own demographic data to ensure accuracy, particularly for race and gender. Organizations should not assume gender for an individual and should protect vulnerable individuals in the LGBTQIA+ spectrum by reporting these data anonymously and in aggregate. Given that transwomen are women and transmen are men, this metric does not create separate segmentations for those groups. However, organizations are encouraged to create additional groupings using the write-in option as needed to capture those lived experiences that are helpful in understanding equity in outcomes.

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Instance: IrisMetric53:OI0685

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI0685

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether the organization improved existing market linkages or engaged new or additional forward or backward market linkages, including through its own integration, during the reporting period.

cids:hasName:: Market Linkages Improved or Expanded

org:hasIdentifier:: OI0685

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI0685/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the organization’s improvement of existing market linkages or acquisition of new kinds of forward or backward market linkages to expand market access. Forward and backward refer to upstream and downstream supply-chain linkages rather than commodities contracts. Examples of forward linkages include the sale of value-added goods and services to other firms or customers, such as the supply of fertilizers by manufacturing companies to agricultural firms, while backward linkages include the purchase of inputs from suppliers and service providers, such as sourcing raw materials for manufacturing or agro-processing. “Improved” refers to those linkages that the organization believes will add value to its market expansion, whether caused by improvements in technology use or by cheaper or faster service delivery. Linkages may be developed through licensing agreements, new domestic supplier sources, or international sourcing and distribution, among other means. This metric differs from Business Innovation (OI4718), which is intended to track the organization’s development of innovative products and services. International Finance Institutions (IFIs) often use this metric as part of their analysis of private sector development.

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Instance: IrisMetric53:OI0933

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI0933

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the demographic groups among founders of the organization, or disaggregates another metric in terms of one or more founder demographic groups. Particular thresholds apply to consider an organization "founded" by members of a demographic group; see usage guidance for further information. Select all that apply: Gender: - 50% or More Female or Gender Non-Binary - Undisclosed - Other Disability Status: - Persons with disabilities - Persons without disabilities - Undisclosed - Other Race/Ethnicity/Minority Status: - 50% or More from Historically Marginalized Groups - Undisclosed - Other Other target populations: - Other (describe)

cids:hasName:: Founder Demographics

org:hasIdentifier:: OI0933

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI0933/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.

skos:scopeNote:: This metric is intended to capture the basic demographic groups in among an organization's founder(s) who retain an active role at the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. The thresholds by group follow these sources: - Gender: 50% female or gender non-binary, following the 2X Challenge criteria (https://www.2xchallenge.org/criteria) as interpreted by the Joint Impact Indicators. - Race/Ethnicity: 50% from a historically marginalized groups, by analogue to Gender. This disaggregation, applied to another metric, is intended to capture the share of that metric which relates to the selected demographic groups among founders. For example, when applied to Client Organizations (PI9652), this disaggregation would capture the number of client organizations founded by members of the selected demographic group(s). Founders should self-report their own demographic data to ensure accuracy, particularly for race and gender. Organizations should not assume gender for an individual and should protect vulnerable individuals in the LGBTQIA+ spectrum by reporting these data anonymously and in aggregate. Given that transwomen are women and transmen are men, this metric does not create separate segmentations for those groups. However, organizations are encouraged to create additional groupings using the write-in option as needed to capture those lived experiences that are helpful in understanding equity in outcomes.

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Instance: IrisMetric53:OI1010

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1010

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average number of hours spent inactive or waiting (inclusive of turnaround and dwell time) by a vehicle or container during the reporting period.

cids:hasName:: Vehicle/Container Inactive Hours

org:hasIdentifier:: OI1010

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1010/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and specific transportation context.

skos:scopeNote:: This metric is intended to capture the average number of hours a vehicle or container spends inactive or waiting (including turnaround and dwell time) during the reporting period. This metric indicates service quality and can be used to capture turnaround time for cargo and passenger vehicles; average waiting time for ships, busses, and trains, and other related measures. Organizations should footnote the specific and relevant context to which their report applies. This metric is often used by International Finance Institutions (IFIs) as part of transportation analysis.

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Instance: IrisMetric53:OI1042

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1042

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of formal grievances registered by employees of the organization during the reporting period.

cids:hasName:: Number of Employee Grievances Registered

org:hasIdentifier:: OI1042

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1042/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of grievances that were formally entered into the organization's employee grievance mechanism during the reporting period. This metric does not capture the number of grievances resolved or dismissed during the reporting period, which should be reported under Number of Employee Grievances Resolved (OI9077). To capture whether the organization has an employee grievance and feedback system in general, organizations should use Employee Feedback and Grievance System (OI3601). Organizations are also encouraged to footnote the ownership of the mechanism, the purpose of the mechanism and its relationship to other grievance mechanisms, the organization’s activities that are covered by the mechanism, the intended users of the mechanism, how the mechanism is managed, the process to address and resolve grievances (including how decisions are made), and the effectiveness criteria used (see GRI 103-2). Effective grievance mechanisms should be legitimate, accessible, predictable, equitable, transparent, rights-compatible, and a source of continuous learning (GRI 2018). For operational-level mechanisms to be effective, they should be based on engagement and dialogue. For a description of each of these criteria, see Guiding Principle 31. United Nations (UN), ‘Guiding Principles on Business and Human Rights, Implementing the United Nations “Protect, Respect and Remedy” Framework,’ 2011. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1047

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1047

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates which sustainable agriculture best practices the organization implemented to maintain and enhance soil health of agricultural lands during the reporting period. Select all that apply: - Application of regionally appropriate soil health improvement practices to maintain or enhance soil fertility and the physical and biological characteristics of soil - Monitoring of those soil health characteristics, including nutrients from different sources, that are necessary to maintain or enhance appropriate nutrient balance and soil health - Development and maintenance of an up-to-date nutrient management program that efficiently uses nutrient inputs and nutrients in the soil and crops to create optimum conditions for production and avoids nutrient loss to water and air - Other (describe) - Undisclosed

cids:hasName:: Soil Health Practices

org:hasIdentifier:: OI1047

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1047/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including descriptions of soil health practices and methods used, their frequency of application, description of soil health characteristics, and details of nutrient management plans.

skos:scopeNote:: This metric is intended to capture the practices the organization employs to support and improve soil health. Good soil health supports multiple positive outcomes, including more nutritious foods and more stable yields. Examples of regionally appropriate soil health improvement practices, to footnote, include low tillage systems, cover cropping, addition of soil amendments, and crop residue usage. This metric aligns with the Leading Harvest (https://www.leadingharvest.org/standard) Performance Measure 2.1 on Soil Health.

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Instance: IrisMetric53:OI1054

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1054

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of wastewater safely removed from client premises by the organization during the reporting period.

cids:hasName:: Wastewater Removed

org:hasIdentifier:: OI1054

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1054/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how much wastewater was safely and hygienically removed from client households or businesses, including wastewater that has both been and not yet been treated. These are administrative data and should come from the service provider (for example, the utility company). Organizations are encouraged to report these data in cubic meters.

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Instance: IrisMetric53:OI1075

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1075

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of members of the organization's board of directors or other governing body as of the end of the reporting period.

cids:hasName:: Board of Directors: Total

org:hasIdentifier:: OI1075

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1075/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the overall size of the organization’s board of directors or governing body. A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1084

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1084

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full- and part-time employees of the organization during the reporting period who belong to groups historically marginalized on the basis of race and/or ethnicity.

cids:hasName:: Permanent Employee Wages: Historically Marginalized

org:hasIdentifier:: OI1084

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1084/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's full- and part-time employees who belong to historically marginalized groups and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202). The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups.

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Instance: IrisMetric53:OI1120

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1120

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the third-party, business process- and practice-related certifications that the organization holds as of the end of the reporting period. See usage guidance for further information.

cids:hasName:: Operational Certifications

org:hasIdentifier:: OI1120

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1120/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organization should footnote the details on each certification, including the certification name, certifying body, and date of certification.

skos:scopeNote:: This metric is intended to capture third-party certifications that the organization holds as of the end of the reporting period and that are related to business process and practice. For example, organizations providing healthcare delivery services might hold SafeCare certification, ISO 900 certification, and government accreditation. Organizations wishing to report product-level certifications should report on Product/Service Certifications (PD2756). Since certifications vary by sector (for example, construction, textiles or manufacturing, agribusiness, supply chain development), organizations should disclose the type of certification held, as well as whether the certification is issued by an internationally recognized certifying authority and, if so, which one.

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Instance: IrisMetric53:OI1150

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1150

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written employment policy to recruit employees fairly and equally and a system to monitor compliance with this policy.

cids:hasName:: Fair Hiring/Recruiting Policy

org:hasIdentifier:: OI1150

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1150/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about their hiring and recruiting policies, as well as how these policies are being implemented.

skos:scopeNote:: This metric is intended to capture how organizations consider diversity and inclusion during hiring and recruiting. Organizations should consider reporting this metric in combination with Fair Career Advancement Policy (OI1150).

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Instance: IrisMetric53:OI1166

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1166

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of hours worked by non-employee volunteers who supported the organization during the reporting period.

cids:hasName:: Volunteer Hours

org:hasIdentifier:: OI1166

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1166/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of hours worked by volunteers who are not employees of the organization. Organizations interested in reporting information on employee volunteer hours can refer to Community Service Hours Contributed (OI8429).

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Instance: IrisMetric53:OI1254

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1254

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has an environmental management system in place.

cids:hasName:: Environmental Management System

org:hasIdentifier:: OI1254

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1254/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details about their environmental management system and how it is being implemented. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether an organization has implemented an environmental management system. Examples of details on an environmental management system to footnote may include whether there are written policy documents, stated objectives and targets, relevant programming, and periodic auditing and evaluation practices. Organizations can refer to the following sources for further guidance on environmental management systems: - United States Environmental Protection Agency (http://www.epa.gov/ems/) - International Organization for Standardization (http://www.iso.org/iso/home/standards/management-standards/iso14000.htm)

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Instance: IrisMetric53:OI1346

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1346

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of hazardous waste created by the organization's operations during the reporting period.

cids:hasName:: Waste Produced: Hazardous Waste

org:hasIdentifier:: OI1346

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1346/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the amount of hazardous waste the organization’s operations create during the reporting period, defined as refuse that could present dangers by contaminating and polluting the environment. Hazardous waste requires special disposal techniques to make it harmless or less dangerous. Specific classification of hazardous waste, which organizations should footnote, is typically defined by local legislation. Organizations are also encouraged to footnote the methods employed to ensure that hazardous waste is disposed of responsibly.

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Instance: IrisMetric53:OI1479

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1479

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gases (GHG) emitted as a result of the organization's operations during the reporting period.

cids:hasName:: Greenhouse Gas Emissions: Total

org:hasIdentifier:: OI1479

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1479/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including detailed information on their calculation methodology and source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total amount of greenhouse gases emitted during the reporting period. To disaggregate by scope (that is, source) of greenhouse gas emissions, organizations are encouraged to report Greenhouse Gas Emissions Scopes (OI5732), which allows for disaggregation by GHG Protocol Scopes 1–3. For tools that may be helpful in calculating this and related metrics, see GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools). Organizations can also report Greenhouse Gas Emissions Strategy (OI8237). This metric should include emissions from both direct and indirect sources. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1495

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1495

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy both generated and consumed by the organization from non-renewable sources during the reporting period.

cids:hasName:: Energy Generated for Use: Non-Renewable

org:hasIdentifier:: OI1495

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1495/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Energy Generated for Use: Total (OI9624) disaggregated by Primary Energy Source (OI3781), all options under Non-Renewable. This metric is intended to capture the amount of non-renewable energy produced and used by the organization itself. For example, if an organization builds its own natural gas plant and uses this generated energy for its factories, it would report the amount of energy produced and used from that source under this metric. Non-renewable energy sources include coal, natural gas, and crude oil derivatives, among other forms. Organizations may refer to the glossary for additional information. Organizations wishing to report on the amount of renewable energy generated for sale should report Energy Generated for Sale: Renewable (PI5842). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1496

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1496

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of purchased energy consumed by the organization from non-renewable sources during the reporting period.

cids:hasName:: Energy Purchased: Non-Renewable

org:hasIdentifier:: OI1496

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1496/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Energy Purchased: Total (OI8825), disaggregated by Primary Energy Source (OI3781), all options under Non-Renewable. This metric is intended to capture the amount of non-renewable energy purchased for use by the organization itself. Non-renewable energy sources include coal, natural gas, and crude oil derivatives, among other forms. Organizations may refer to the glossary for additional information. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1503

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1503

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of a full-time employee's healthcare premium that is covered by the organization or third parties, based on benefits available to full-time employees as of the end of the reporting period.

cids:hasName:: Healthcare Benefits Premium Covered

org:hasIdentifier:: OI1503

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1503/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the share of healthcare premiums covered for employees, whether covered directly by the organization or by regional governmental programs in the region of operations. Organizations should provide a weighted average by number of employees if the percentage differs among them. Subtracting this percentage from 1 (one) would give the percentage that employees were responsible for covering. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1508

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1508

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full-time employees of the organization during the reporting period who belong to groups historically marginalized on the basis of race and/or ethnicity.

cids:hasName:: Full-time Wages: Historically Marginalized

org:hasIdentifier:: OI1508

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1508/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's full-time employees who belong to historically marginalized groups and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202). The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups.

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Instance: IrisMetric53:OI1571

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1571

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time, female management employees (managers) at the organization as of the end of the reporting period.

cids:hasName:: Full-time Employees: Female Managers

org:hasIdentifier:: OI1571

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1571/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their organization defines management levels. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique, individual female managers employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). Organizations can refer to the glossary for additional guidance on defining management. The composition of management varies with an organization’s stage and type, but managers are generally responsible for setting objectives (defining goals for the group and deciding what work must be done to meet those goals), organizing (dividing work into manageable activities and selecting the right people to accomplish them), motivating and communicating (creating a team out of individuals through decisions on pay, promotion, and communications), measuring (establishing targets and interpreting and analyzing performance), and developing people. Organizations are also encouraged to footnote if the number reported for this metric includes any female managers in the following positions: Chief Executive Officer or President, Chief Operating Officer, or Chief Financial Officer. To report in line with 2X Challenge requirements, organizations must disaggregate by number of full-time female employees at the Senior Management level using the 2X definition: C-Suite or equivalent (e.g., Managing Directors, Partners). As titles may vary with organizational size and stage, some judgement is required. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1582

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1582

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the wages paid during the reporting period to the highest-compensated full-time employee (including bonus and excluding benefits) compared to the lowest-paid full-time employee.

cids:hasName:: Wage Equity

org:hasIdentifier:: OI1582

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1582/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details about the two positions used in the calculation. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the distance between the highest and lowest wages in the organization. Organizations with operations in many countries are encouraged to report multiple ratios, with each comparing wages of two employees located in the same country. Organizations should footnote details about the types of positions used in calculating this metric. This ratio can be calculated based on salaried employees with fixed wages or on employees with variable salaries (such as hourly, daily, weekly, other specified time cycle, or other specified parameter). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1618

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1618

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements policies to protect threatened species that reside in habitats affected by the organization's operations.

cids:hasName:: Threatened Species Policy

org:hasIdentifier:: OI1618

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1618/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details of their policies, how the threatened species are being affected and what is being done to protect them, and how organizations determine which habitats are affected by the organization's operations. See usage guidance for further information.

skos:scopeNote:: This metric is intended to provide detailed information on the threatened species policy or policies in place but does not evaluate the success with which that policy is implemented. Threatened species are any species (including animals, plants, and fungi) which are endangered or likely to become endangered within the foreseeable future throughout all or a significant portion of their range. The term “threatened” captures multiple levels of threat to species: vulnerable, endangered, and critically endangered. Organizations should refer to the glossary for more detail on what is classified as a threatened species. In addition to describing policies to protect threatened species, organizations are encouraged to footnote details on the threatened species that reside in terrestrial or aquatic habitats affected by the organization's operations, as determined by risk categories (e.g., vulnerable, endangered, and critically endangered) developed by recognized authorities such as IUCN (www.iucn.org) or CITES (www.cites.org). IUCN’s Red List of Threatened Species provides information about the global extinction risk faced by animal, plant and fungus species, as well as their range, population size, habitat, and conservation measures. CITES provides information on species threatened by international trade. Local endangered species platforms, such as those provided by the U.S. Fish & Wildlife Service, are also available. Species are categorized in these databases according to their degree of extinction, which suggests a corresponding prioritization of conservation measures for species and their habitats. If reported, organizations should use the common name of each included species. Organizations can compare and verify their categorizations against the lists of the authority they reference. Specialized biodiversity measurement approaches such as IUCN’s STAR can identify which impacts threaten species the most. Organizations are encouraged to report this metric in conjunction with Conservation Priority Characteristics (PD9009) and Biodiversity Assessment (OI5929).

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Instance: IrisMetric53:OI1619

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1619

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization during the reporting period towards activities that benefit local communities.

cids:hasName:: Value of Community Development Contributions

org:hasIdentifier:: OI1619

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1619/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the value of contributions made with the intent to benefit local communities. This metric is often used by International Financial Institutions (IFIs) to analyze client contributions that are financial in nature. It enables, among other possibilities, the evaluation of contributions for community benefit against total project cost, turnover, profit, or total number of target stakeholders. When establishing a threshold for this comparison, organizations should consider that the level of contributions may need to vary by country, sector, and relevant market of operations. For details on non-financial contributions, refer to Non-Financial Support Offered (PD9681).

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Instance: IrisMetric53:OI1638

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1638

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the number of permanent (full- and part-time) employees who departed voluntarily compared to the average number of permanent (full- and part-time) employees at the organization during the reporting period.

cids:hasName:: Employee Voluntary Turnover Rate

org:hasIdentifier:: OI1638

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1638/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the rate at which permanent employees depart voluntarily. Refer to Departed Permanent Employees: Voluntary (OI8431) for additional information. For employees departing the organization involuntarily, organizations can use the metrics Departed Permanent Employees: Involuntary (OI7225) and Employee Involuntary Turnover Rate (OI3989). The average number of permanent employees can be calculated in several ways. One example for organizations reporting on a yearly basis is to calculate the average number of permanent employees on a monthly basis under Permanent Employees: Total (OI8869). Organizations are also encouraged to report this metric in conjunction with Average Employee Tenure (OI2248). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see specific guidance document. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1674

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1674

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land directly controlled by the organization and under cultivation. Report directly controlled land area cultivated during the reporting period.

cids:hasName:: Land Directly Controlled: Cultivated

org:hasIdentifier:: OI1674

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1674/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the nature of the direct control relationship and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: The IRIS catalog differentiates between land that the organization directly controls and land that the organization indirectly controls. This metric is intended to capture the area of land that is under the organization's direct control. Direct control refers to land for which the organization controls land use through direct operation or management, including situations in which the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, where land is leased to another entity or individual to cultivate (e.g., a third-party manager), land is only directly controlled if the lease is accompanied by exhaustive criteria for land use. Such land-use criteria are often included in management plans and legal agreements that also incorporate sustainability principles and typically include termination provisions in the event of poor performance. To the extent that the third-party manager must make minimal, ad-hoc, and discretionary land-use decisions that fall outside the scope of the land-use criteria, the land may still be considered directly controlled by the organization. This metric includes crops cultivated through low-till and no-till methods.

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Instance: IrisMetric53:OI1682

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1682

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses, excluding benefits) paid to all full- and part-time employees of the organization with disabilities during the reporting period.

cids:hasName:: Permanent Employee Wages: People with Disabilities

org:hasIdentifier:: OI1682

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1682/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization’s full- and part-time employees with disabilities and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202).

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Instance: IrisMetric53:OI1697

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1697

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water used for the organization's operations during the reporting period.

cids:hasName:: Water Consumed: Total

org:hasIdentifier:: OI1697

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1697/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of water used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. This metric, as well as other metrics calculated using Water Withdrawn (OI0263) and Water Discharged (OI0386), can be used in conjunction with Water Type (OD7536) to describe water consumption in more detail. For further guidance on water uses, see the Alliance for Water Efficiency (http://www.allianceforwaterefficiency.org). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1804

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1804

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the system used by a facility or service for record keeping, including whether it is paper-based or electronic, as of the end of the reporting period.

cids:hasName:: Records System

org:hasIdentifier:: OI1804

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1804/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organization should footnote the details on the records system, including whether information stored is shared with target stakeholders themselves.

skos:scopeNote:: This metric is intended to capture details of the organization’s record-keeping system. This metric may track health records systems, as well as records systems in other contexts. In health, and in other fields, organizations are encouraged to allow patients or clients to access information collected about them.

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Instance: IrisMetric53:OI1855

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1855

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the average wage paid during the reporting period to female employees of the organization for a specified position compared to the average wage paid during the reporting period to male employees of the organization for the same position.

cids:hasName:: Gender Wage Equity

org:hasIdentifier:: OI1855

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1855/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details about the position used in the calculation. See usage guidance for further information.

skos:scopeNote:: This metric is intended to estimate gender wage equity at an organization. If women and men are paid the same average wage for the same position, the ratio would be 1. This ratio can be calculated based on salaried employees with fixed wages or on employees with variable salaries (such as hourly, daily, weekly, other specified time cycle, or other specified parameter). Organizations should footnote the specific position used in calculating this ratio, including whether the position is a managerial or non-managerial role. Organizations reporting this metric for multiple positions are encouraged to report these various data points for gender wage equity and to specify the position to which each data point corresponds. While this metric helps organizations begin to understand gender wage equity in their operations, organizations are cautioned that other factors may affect the data collected. For example, the average wages reported for this metric may only be meaningful if multiple individuals of both genders have a similar position within the organization. Employee education, experience, and tenure at the organization, among other factors, may also influence wage disparities. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1903

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1903

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, part-time employees hired by the organization during the reporting period.

cids:hasName:: Part-time Employees: Hired

org:hasIdentifier:: OI1903

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1903/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique individuals hired by the organization into part-time roles over the course of the last reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1927

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1927

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of recycled water used for the organization's operations during the reporting period.

cids:hasName:: Water Consumed: Recycled

org:hasIdentifier:: OI1927

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1927/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of recycled water used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. This metric, as well as other metrics calculated using Water Withdrawn (OI0263) and Water Discharged (OI0386), can be used in conjunction with Water Type (OD7536) to describe water consumption in more detail. For further guidance on water uses, see the Alliance for Water Efficiency (http://www.allianceforwaterefficiency.org). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI1984

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI1984

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a formal board of directors or governing body committee dedicated to social and environmental performance.

cids:hasName:: Social and Environmental Board Committee

org:hasIdentifier:: OI1984

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI1984/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details about the responsibilities of the social and/or environmental committee.

skos:scopeNote:: This metric is intended to capture whether a committee on the organization’s board of directors oversees social and environmental performance. A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders.

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Instance: IrisMetric53:OI2003

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2003

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time employees at the organization with disabilities as of the end of the reporting period.

cids:hasName:: Full-time Employees: People with Disabilities

org:hasIdentifier:: OI2003

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2003/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture the number of unique individuals with disabilities employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2092

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2092

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a strategy to address the effects of climate change on the organization's operations.

cids:hasName:: Climate Resilience Strategy

org:hasIdentifier:: OI2092

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2092/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of the strategy, how it is being implemented, and how climate resilience is incorporated into risk models. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture detailed information on a climate resilience strategy in place but does not provide an evaluation of the success with which that strategy is implemented. A Climate Resilience Strategy contains procedures in response to the acknowledgment that climate change may affect the organization's operations, as compared to procedures that describe the organization's effects on climate change. (For the latter, see Greenhouse Gas Emissions Strategy [OI8237]). A Climate Resilience Strategy may include risk management procedures to handle the implications of natural hazards such as fire, wind, water, pest, and disease, as well as adaptation strategies to manage other impacts of climate change.

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Instance: IrisMetric53:OI2165

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2165

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of formal legal and regulatory complaints received by the organization during the last reporting period.

cids:hasName:: Number of Legal and Regulatory Complaints

org:hasIdentifier:: OI2165

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2165/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the nature of these complaints, how they were identified, the number of complaints that were substantiated, and any corrective actions that were taken to ameliorate them and prevent them from happening in the future. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of formal complaints directed to the organization during the reporting period. A formal legal or regulatory complaint includes any complaint levied against the organization by an individual, other organization, or government body due to the organization's violations of rules of any government, regulatory organization, licensing agency, or professional association governing their professional activities and any resulting externalities. Depending on the category in which the organization operates, formal legal and regulatory complaints could be associated with (but not limited to) any of the following: -Bribery or corruption, including violations of the US Foreign Corrupt Practices Act (FCPA) or UK Bribery Act -Data security breaches -Diversity and equal opportunity -Cartel activities, price fixing, or anti-trust activities -Consumer privacy -Environmental violations -Employee safety or workplace conditions -False, deceptive, or unfair advertising -False marketing claims -Federal pipeline and storage regulations -Financial reporting inaccuracies -Labor law violations -Land rights disputes -Libel or slander -Money laundering -Tax evasion Organizations may already report this information elsewhere, such as in their regular financial statements. Additionally, many Ombuds offices, either governmental or organization-specific, collect information regarding complaints. Organizations should consider reporting this metric in conjunction with Value of Fines and Settlements (OI7639).

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Instance: IrisMetric53:OI2209

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2209

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of the organization's founders who retain an active role in the company as of the end of the reporting period.

cids:hasName:: Founders: Total

org:hasIdentifier:: OI2209

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2209/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of founders with an active role in the organization. An active role may include acting in an advisory capacity for key decisions. It need not necessarily require a full-time role at the organization. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2248

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2248

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average tenure of employees of the organization as of the end of the reporting period.

cids:hasName:: Average Employee Tenure

org:hasIdentifier:: OI2248

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2248/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the average length of time individuals in permanent employment are employed by the organization. Organizations should exclude Temporary Employees (OI9028) from this calculation. To calculate tenure, subtract an employee’s (employment) start date from the earlier of the end date of the reporting period or their termination date during the reporting period. Sum the total number of days across all employees and then average as shown in the calculation. Where applicable, footnote the type of date used as an employment start date in the tenure calculation, such as “immediately upon employment” or “upon satisfactory completion of a probationary period.” In addition to calculation assumptions, organizations are encouraged to footnote any narrative regarding average employee tenure. In some contexts, this metric can be used to measure the duration that a specific outcome lasts for. In those cases, this metric may serve as an indicator for the HOW MUCH Duration dimension of impact. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2319

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2319

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a strategy to manage its interactions with local communities that are affected by its operations.

cids:hasName:: Community Engagement Strategy

org:hasIdentifier:: OI2319

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2319/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details about their community engagement strategy and how it is being implemented. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization has a strategy to engage with its local stakeholder communities. Community engagement strategies involve intentional approaches to align the development priorities of local communities with the goals of the organization. Examples of strategy elements, to footnote, may include: providing deliberate resources (e.g., employee time and skills, in-kind giving, leadership) to community organizations or individuals, providing education and skills training, creating opportunities for employee volunteering and fundraising, contracting to local suppliers, lobbying to strengthen local issues, facilitating discussions with local leaders, integrating the company's community engagement activities into organizational functions, creating institutional policies and incentives for community engagement, and measuring the social impact of the organization's community engagement activities. The strategy may also dictate methods (e.g., memoranda of understanding) for considering, informing, and consulting with existing community groups before implementing organizational activities that affect the community. For example, organizations may assess and take into account existing formal, informal, and historic land-use rights of local communities or Indigenous peoples prior to operations that affect the land. Historical land titles offer one way to evaluate which communities to engage. LandMark (http://www.landmarkmap.org/) provides data on Indigenous and community land rights. In engaging the community, organizations should use a consent process to ensure that the entire community endorses the project and not just a few elite members. Biodiversity conservation projects will often require involving traditional landowners or others from the community who rely on the land. Organizations can refer to the following sources for further guidance on community engagement strategies: - Community Planning Toolkit (http://www.communityplanningtoolkit.org/sites/default/files/Engagement0815.pdf) - International Finance Corporation's Strategic Community Investment: A Good Practice Handbook for Companies Doing Business in Emerging Markets (https://www.ifc.org/wps/wcm/connect/topics_ext_content/ifc_external_corporate_site/sustainability-at-ifc/publications/publications_handbook_communityinvestment__wci__1319576907570) - The Conference Board's The Civic 50: Best Practices in Corporate Community Engagement (https://conference-board.org/publications/Civic-50-Corporate-Communication-Practices) - World Bank's Community Engagement Planning Tool (http://wbi.worldbank.org/sske/resource-library/community-engagement-planning-tool) - World Bank's Participation Sourcebook (http://documents.worldbank.org/curated/en/1996/02/696745/world-bank-participation-sourcebook)

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Instance: IrisMetric53:OI2330

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2330

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has written corporate governance policies that have been communicated to stakeholders.

cids:hasName:: Governance Policies

org:hasIdentifier:: OI2330

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2330/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details about their corporate governance policies and how they are communicated and enforced.

skos:scopeNote:: This metric is intended to capture detailed information on the governance policies in place, but it does not evaluate these policies. Corporate governance is the system by which corporations (whether businesses or nonprofit) are directed and controlled. The corporate governance structure specifies the distribution of rights and responsibilities among different participants in the corporation such as the boards, managers, shareholders, and other stakeholders, and it spells out the rules and procedures for making decisions on corporate affairs. By doing this, it also provides the structure through which the organization's objectives are set, as well as the means of attaining those objectives and monitoring performance.

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Instance: IrisMetric53:OI2362

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2362

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the average wage paid for a specified position to employees of the organization who belong to groups historically marginalized on the basis of race and/or ethnicity compared to the average wage paid to employees of the organization who do not belong to these groups but have the same position during the reporting period.

cids:hasName:: Historically Marginalized Wage Equity

org:hasIdentifier:: OI2362

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2362/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details about the position used in the calculation. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the disparity—if any—between employees from groups historically marginalized on the basis of race and/or ethnicity compared to other employees who are not from groups historically marginalized on the basis of race and/or ethnicity. If the average wages paid to both groups on average were the same, the ratio would be 1. Organizations should use Target Stakeholder Demographic (PD5752) to disaggregate these groups. This ratio can be calculated based on salaried employees with fixed wages or on employees with variable salaries (such as hourly, daily, weekly, other specified time cycle, or other specified parameter). Organizations should footnote the specific position used in calculating this ratio, including whether the position is a managerial or non-managerial role. Organizations reporting this metric for multiple positions are encouraged to report these various data points for historically marginalized wage equity and to specify the position to which each data point corresponds. While this metric helps organizations begin to understand historically marginalized wage equity in their operations, organizations are cautioned that other factors may affect the data collected. For example, the average wages reported for this metric may only be meaningful if multiple individuals both within and without groups historically marginalized on the basis of race and/or ethnicity have similar positions within the organization. Employee education, experience, and tenure at the organization, among other factors, may also influence wage disparities. This metric is multidimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2436

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2436

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of carbon credits purchased by the organization during the reporting period.

cids:hasName:: Value of Carbon Credits Purchased

org:hasIdentifier:: OI2436

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2436/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details on the carbon credits purchased. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the equivalent monetary value of the carbon credits purchased during the reporting period. Organizations are encouraged to report this metric in conjunction with Greenhouse Gas Emissions Avoided Due to Carbon Offsets Purchased (OI6774). Examples of relevant details to footnote include whether the carbon offset was purchased through an offset market or through a specific offset project. If the carbon offset was purchased in an offset market, additional relevant details to footnote include information on the carbon offset market in which the organization purchased the credit(s), whether the carbon market is a compliance or voluntary market, and the unique identification number and third-party registry for the purchased carbon credit(s). If the carbon offset is purchased through a specific offset project, additional relevant details to footnote include what baseline was used for the calculation, evidence that the project would not have been undertaken without carbon offset expenditures, and whether the funds were directed towards the project's capital expenditures or other uses (e.g., maintenance). Organizations can refer to the glossary for additional information on carbon credits. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2444

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2444

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of women in paid employment with the organization as of the end of the reporting period, whether they are full-time or part-time.

cids:hasName:: Permanent Employees: Female

org:hasIdentifier:: OI2444

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2444/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique women employed by the organization in full- or part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2496

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2496

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy both generated and consumed by the organization from renewable sources during the reporting period.

cids:hasName:: Energy Generated for Use: Renewable

org:hasIdentifier:: OI2496

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2496/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. users are advised to instead report Energy Generated for Use: Total (OI9624), disaggregated by Primary Energy Source (OI3781), all options under Renewable. This metric is intended to capture the amount of renewable energy both produced and used by the organization. For example, if an organization installed solar panels at its factory, it would report the amount of energy produced and used from those panels. Renewable energy sources include solar, wind, geothermal, hydro energy, and biomass, among other forms. Organizations can refer to the glossary for additional information. Large-scale hydropower is often excluded from the definition of renewable energy. Although water itself is a renewable resource, the natural ecology of rivers is not, and hydroelectric dams can adversely affect aquatic ecosystems. Organizations can refer to the Low Impact Hydropower Institute () for further guidance on creating low-impact hydropower operations. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2535

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2535

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste disposed by the organization through reuse and recycling during the reporting period.

cids:hasName:: Waste Disposed: Recycled/Reused

org:hasIdentifier:: OI2535

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2535/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of waste from the organization that is recycled or reused during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2569

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2569

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land directly controlled by the organization and treated with pesticides. Report directly controlled land area treated during the reporting period.

cids:hasName:: Land Directly Controlled: Treated with Pesticides

org:hasIdentifier:: OI2569

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2569/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the area of land directly controlled, disaggregated by the hazard level of pesticides used, as listed by the World Health Organization’s (WHO) Acute Toxicity Hazard Categories. Organizations should also footnote the source of data. See glossary term and usage guidance for further information.

skos:scopeNote:: The IRIS catalog differentiates between land that the organization directly controls and land that the organization indirectly controls. This metric is intended to capture the area of land that is under the organization's direct control and that is treated with pesticides. Organizations can refer to the glossary for additional information on pesticide use and the WHO’s Acute Toxicity Hazard Categories. Organizations that use WHO Class Ia (extremely hazardous) and Ib (highly hazardous) pesticides on directly controlled land should footnote additional details on the relevant land (for example, area applied and crops present) and pesticide use. Direct control refers to land for which the organization controls land use through direct operation or management, including situations in which the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, where land is leased to another entity or individual to cultivate (e.g., a third-party manager), land is only directly controlled if the lease is accompanied by exhaustive criteria for land use. Such land-use criteria are often included in management plans and legal agreements that also incorporate sustainability principles and typically include termination provisions in the event of poor performance. To the extent that the third-party manager must make minimal, ad-hoc, and discretionary land-use decisions that fall outside the scope of the land-use criteria, the land may still be considered directly controlled by the organization.

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Instance: IrisMetric53:OI2596

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2596

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy to monitor and disclose any potential conflicts of interest between the organization and its board members, owners, or material investors.

cids:hasName:: Conflict of Interest Policy

org:hasIdentifier:: OI2596

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2596/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of this policy and information about conflicts of interest disclosed during the reporting period.

skos:scopeNote:: This metric is intended to capture the organization’s policies on conflicts of interest. A conflict of interest is a set of circumstances that creates a risk that professional judgment or actions regarding a primary interest will be unduly influenced by a secondary interest.

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Instance: IrisMetric53:OI2622

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2622

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a forest management plan.

cids:hasName:: Forest Management Plan

org:hasIdentifier:: OI2622

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2622/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the relevant details about their forest management plan. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether an organization has a forest management plan (FMP), which delineates the technical application of appropriate forestry principles, practices, and business techniques to manage a forest in pursuit of the landowner's objectives. Organizations' FMPs typically include information about land tenure, existing designation and land use, landowners' goals and objectives, location (including limits and bounds), protection and maintenance activities, inventory data, and proscribed activities. FMPs also typically outline a Measurement, Reporting, and Verification (MRV) system that collects and monitors such data as the yield of forest products harvested; the growth rates, regeneration, and condition of the forest; the composition and observed changes in the resident flora and fauna; the environmental and social impacts of harvesting and other operations; and the costs, productivity, and efficiency of forest management. FMPs may also include a requirement to conduct an Environmental & Social Impact Assessment (ESIA) to assess, for example, High Conservation Value (HCV) and High Carbon Stock (HCS) forests. Examples of FMP details, to footnote, may include: what information is included in the FMP, whether the plan has been approved by national authorities, whether the organization regularly submits its reports to the relevant national authorities, whether the organization has a team in charge of its implementation, whether the plan is applied as a guide in annual harvesting or collecting operations, whether the plan is reviewed regularly (and at what interval), and whether the plan’s implementation is verified by a third party. Organizations are encouraged, where applicable, to report this metric in conjunction with Land Directly Controlled: Sustainably Managed (OI6912) and Land Indirectly Controlled: Sustainably Managed (PI6796). Organizations can refer to the following resources for additional guidance: - International Finance Corporation: The Social and Environmental Impact Assessment Process (http://www.ifc.org/wps/wcm/connect/296ae980488551f5aa0cfa6a6515bb18/ESIA.pdf?MOD=AJPERES&CVID=jkCYZ3G) -The United Nations REDD Programme (http://www.un-redd.org/unreddprogramme/internationalsupport/measurementreportingandverification/tabid/1050/language/en-us/default.aspx)

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Instance: IrisMetric53:OI2742

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2742

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the benefits that are provided to full-time employees of the organization during the reporting period. Select all that apply: - Health insurance - Dental insurance - Unemployment insurance - Disability coverage/insurance - Life insurance - Paid time off: Maternity/birth parent leave - Paid time off: Paternity/supporting parent leave - Paid time off: Vacation/holiday - Paid time off: Sick leave - Flexible work arrangements - Childcare support (on-site, vouchers, or reimbursement) - Transportation support (provided by company, vouchers, or reimbursement) - Retirement provisions - Stock ownership - Profit-sharing - Other (please describe)

cids:hasName:: Employment Benefits

org:hasIdentifier:: OI2742

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2742/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote eligibility requirements for different types of benefits and the number of employees who enroll in each benefit offering. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the benefits provided to employees of the organization. Organizations may select from the list provided. Organizations are also encouraged to capture employee participation in each benefit using Employment Benefits Uptake (OI8865), which can be helpful in identifying which benefits are accessible and which are too costly for employees to use. Benefits mentioned may be offered either directly by the organization or by regional governmental programs in the region of operations. Examples of types of benefits to footnote are included below. Typical benefits provided to employees include health insurance, dental insurance, disability coverage, life insurance, maternity/paternity leave, paid time off, retirement provisions, and stock ownership, among others. Some organizations also offer supplementary benefits, which organizations are encouraged to report if they provide. These may include onsite childcare, offsite subsidized childcare, counseling services, and education subsidies, among others. Organizations may choose to report this metric in conjunction with related metrics giving contextual information, such as Healthcare Benefits Premium Covered (OI1503). Examples of additional details to footnote include: which of these benefits, if any, are provided to full-time employees with a minimum tenure at the organization versus which are provided to all full-time employees; which of these benefits, if any, are provided to salaried versus non-salaried employees; and other relevant details about eligibility requirements.

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Instance: IrisMetric53:OI2767

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2767

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether the organization has evaluated the continuity of natural habitats in protected areas as of the end of the reporting period.

cids:hasName:: Protected Area Connectedness Assessment

org:hasIdentifier:: OI2767

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2767/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture where the organization has assessed the connectedness of protected areas, which is an important measure of habitat available to flora and fauna. To assess the connectedness of a land area, organizations can implement the use of a geographic information system or apply an existing resource, such as the Protected Area Connectedness Index (https://dashboard.natureserve.org/metadata/paconnectednessindex). This indicator is used by the Convention on Biological Diversity’s Aichi Target 11, which aims to improve biodiversity by safeguarding ecosystems, species, and genetic diversity. Aichi Target 11 relates to other UN conventions, such as SDG 15 and the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services. More information on this indicator can be found through the Biodiversity Indicators Partnership, which uses remote satellite imagery to visualize forest change and land cover compared to global protected areas.

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Instance: IrisMetric53:OI2799

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2799

None

cids:definedBy:: cids:giin

cids:hasDescription:: Level of baseline water stress on land directly or indirectly managed by the organization as of the end of the reporting period. Choose all that apply: - Low (<10%) - Low-medium (10–19.9%) - Medium-high (20–39.9%) - High (40–80%) - Extremely high (>80%) - Arid and low water use - No data

cids:hasName:: Level of Water Stress

org:hasIdentifier:: OI2799

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2799/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which tools or methodologies were used to assess the level of water stress.

skos:scopeNote:: This metric is intended to capture the level of baseline water stress on land managed by the organization. Climate change and water scarcity are inextricably linked and self-reinforcing. Biodiversity and much of the global population face water shortages due to drying out of habitats, leading to drinking water shortages, salinization, and failed harvests. Knowledge of water stress levels can guide organizations’ design and focus of sustainable water management plans, including irrigation methods, urban planning, and wastewater reuse. Organizations may use tools such as the Water Resources Institute's Aqueduct Water Risk Atlas (https://www.wri.org/aqueduct) or WWF–DEG's Water Risk Filter (http://waterriskfilter.panda.org/) to find data on and describe water stress on directly or indirectly managed land. Remote sensing data are also a valuable source of information on water stress and its impact on ecosystems anywhere in the world; such data are often available at small spatial scale, if needed. This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, refer to the IRIS+ guidance document: IRIS+ and the Five Dimensions of Impact. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2818

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2818

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of loan officers employed by the organization as of the end of the reporting period.

cids:hasName:: Loan Officers Employed

org:hasIdentifier:: OI2818

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2818/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the number of loan officers employed by the organization. For organizations providing insurance products, this metric should also include insurance agents. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI2840

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI2840

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization that is owned by female or non-binary individuals as of the end of the reporting period.

cids:hasName:: Percent Female/Gender Non-Binary Ownership

org:hasIdentifier:: OI2840

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI2840/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: This metric is intended to capture the percentage of company shares that are owned by women or gender non-binary individuals. Where regional or local laws apply for calculating ownership by historically marginalized groups (including women and gender non-binary individuals), reporting should be consistent with these laws. Where laws do not exist, shares that are publicly traded or owned by institutions cannot contribute to the number of female- or gender non-binary-owned shares.

skos:scopeNote:: This metric is intended to capture the percentage of company shares that are owned by women. Where regional or local laws apply for calculating ownership by previously excluded groups (including women), reporting should be consistent with these laws. Where laws do not exist, shares that are publicly traded or owned by institutions cannot contribute to the number of female-owned shares.

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Instance: IrisMetric53:OI3031

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3031

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water drawn from municipal water sources used for the organization's operations during the reporting period.

cids:hasName:: Water Consumed: Municipal

org:hasIdentifier:: OI3031

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3031/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of water from municipal water sources used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. This metric, as well as other metrics calculated using Water Withdrawn (OI0263) and Water Discharged (OI0386), can be used in conjunction with Water Type (OD7536) to describe water consumption in more detail. For further guidance on water uses, see the Alliance for Water Efficiency (http://www.allianceforwaterefficiency.org). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3098

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3098

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid hours worked by part-time employees of the organization during the reporting period.

cids:hasName:: Part-time Employee Hours Worked

org:hasIdentifier:: OI3098

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3098/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of hours worked by part-time employees over the course of the reporting period. Organizations should exclude from this metric the number of hours worked by temporary employees—for these hours, organizations should report on Temporary Employee Hours Worked (OI8408). Organizations are encouraged to report this metric in conjunction with Part-time Employees: Total (OI8864).

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Instance: IrisMetric53:OI3115

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3115

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of caregivers who are responsive to children's needs and who are employed by the organization as of the end of the reporting period.

cids:hasName:: Caregivers Employed: Responsive

org:hasIdentifier:: OI3115

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3115/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the types of caregivers employed and how the organization measures responsiveness. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of individuals who provide responsive early childhood care to children in preschools, daycare, or other settings. Examples of caregivers include preschool teachers and parents. Responsive care is the process of watching and tuning into a child’s cues, thinking about what they might mean, and then sensitively responding to those cues; for more, see Zero to Three (https://www.zerotothree.org/resources/212-responsive-care). Caregivers need not necessarily be certified or licensed. To assess responsiveness, organizations may use tools such as the Infant Toddler Responsive Caregiver Checklist (ITRCC) or the Healthy Families Parenting Inventory (HFPI). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3140

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3140

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time management employees (managers) at the organization who belong to groups historically marginalized on the basis of race and/or ethnicity as of the end of the reporting period.

cids:hasName:: Full-time Employees: Historically Marginalized Managers

org:hasIdentifier:: OI3140

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3140/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their organization defines management levels, as well as their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique, individual managers who belong to groups historically marginalized on the basis of race and/or ethnicity and who are employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). Organizations can refer to the glossary for additional guidance on defining management. The composition of management varies with an organization’s stage and type, but managers are generally responsible for setting objectives (defining goals for the group and deciding what work must be done to meet those goals), organizing (dividing work into manageable activities and selecting the right people to accomplish them), motivating and communicating (creating a team out of individuals through decisions on pay, promotion, and communications), measuring (establishing targets and interpreting and analyzing performance), and developing people. The categorization of groups historically marginalized on the basis of race and/or ethnicity varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3141

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3141

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether additional private sector firms entered the market in which the organization operates during the reporting period.

cids:hasName:: New Firms Entered

org:hasIdentifier:: OI3141

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3141/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture whether (other) private sector firms entered the organization’s market during the reporting period. In some contexts, this metric measures increased competition that may be related to the organization’s success. However, the entry of new firms should not be attributed directly to the organization’s activities, nor can it be fully attributed to a specific intervention. Increased competition in a relevant market is often accompanied by an increase in product or service quality or a decrease in product or service price, though these trends alone do not always indicate an entry of new firms; in particular, these trends may also result from the reaction of existing players in relevant markets to new entrants or potential new entrants. However, the entry of new firms into a market is easier to measure than changes in the strategy or positioning of existing firms in that market. This metric applies only if the organization is expected to attract other firms to the same market and may be used alongside New Market Entry (OI3441) or Market Share Increased (OI4211). Data for this metric may be tracked annually (throughout a project cycle) or through an evaluation or survey. International Finance Institutions (IFIs) often use this metric as part of their analysis of private sector development.

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Instance: IrisMetric53:OI3160

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3160

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid full-time employees at the organization as of the end of the reporting period.

cids:hasName:: Full-time Employees: Total

org:hasIdentifier:: OI3160

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3160/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique individuals employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3236

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3236

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of people in paid employment with the organization who belong to groups historically marginalized on the basis of race and/or ethnicity as of the end of the reporting period, whether they are full-time or part-time.

cids:hasName:: Permanent Employees: Historically Marginalized

org:hasIdentifier:: OI3236

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3236/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique individuals who belong to groups historically marginalized on the basis of race and/or ethnicity and who are employed by the organization in full- or part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify historically marginalized groups. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3324

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3324

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of purchased energy consumed by the organization from renewable sources during the reporting period.

cids:hasName:: Energy Purchased: Renewable

org:hasIdentifier:: OI3324

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3324/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Energy Purchased: Total (OI8825), disaggregated by Primary Energy Source (OI3781), all options under Renewable. This metric is intended to capture the amount of renewable energy purchased for use by the organization itself. Renewable energy sources include solar, wind, geothermal, hydro energy, and biomass, among other forms. Organizations may refer to the glossary for additional information. Large-scale hydropower is often excluded from the definition of renewable energy. Although water itself is a renewable resource, the natural ecology of rivers is not, and hydroelectric dams can adversely affect aquatic ecosystems. Organizations can refer to the Low Impact Hydropower Institute (http://lowimpacthydro.org) for further guidance on creating low-impact hydropower operations. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3368

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3368

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type and scope of programs implemented and assistance provided during the reporting period to upgrade employee skills.

cids:hasName:: Employee Training and Transition Programs Offered

org:hasIdentifier:: OI3368

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3368/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture a description of the training and transition programs offered to employees. Employee training programs that aim to upgrade skills can include internal training courses, funding support for external training or education, and the provision of sabbatical periods with guaranteed return to employment. Transition assistance programs provided to support employees who are retiring or who have been terminated can include pre-retirement planning for intended retirees, retraining for those intending to continue working, severance pay (which can take into account employee age and years of service), job placement services, and assistance (such as training and counselling) on transitioning to a non-working life. This metric is sourced from GRI Disclosure 404-2: Programs for upgrading employee skills and transition assistance programs.

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Instance: IrisMetric53:OI3441

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3441

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether the organization entered a new market during the reporting period.

cids:hasName:: New Market Entered

org:hasIdentifier:: OI3441

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3441/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture whether the organization has expanded its operations into a new market during the reporting period, potentially measuring the organization’s contribution to competition in that new market. “Market” refers to a relevant business area (for example, food processing), as well as a country, sector, product, and targeted stakeholders, the details of which organizations should footnote. “Entry” is relative only to the organization’s own operations and is denoted by the establishment of business and commencement of sales. This metric should not be confused with Market Share Increased (OI4211), which applies to organizations that expanded their own market share in an existing market. Only one of these two indicators can apply to an organization at any one time for the same market. International Finance Institutions (IFIs) often use this metric as part of their analysis of private sector development.

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Instance: IrisMetric53:OI3480

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3480

None

cids:definedBy:: cids:giin

cids:hasDescription:: Median wage paid to non-salaried and full-time, part-time, or temporary employees of the organization during the reporting period. Employees who are salaried should be excluded from this calculation.

cids:hasName:: Median Non-Salaried Wage

org:hasIdentifier:: OI3480

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3480/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the time frame over which this metric is calculated and all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the median non-salaried wage paid to employees of the organization during the reporting period. The median is the middle of all values. Organizations are encouraged to narrow the calculation of this median to specific geographies, industries, departments, or positions, and organizations should footnote details on how the calculation was done. Organizations are also encouraged to break down and footnote for each the median respective non-salaried wages for full-time, part-time, and temporary employees. Non-salaried employees are paid on a variable basis (such as hourly, daily, weekly, other specified time cycle, or other specified parameter). Since the time frame for non-salaried employees can vary, organizations should footnote the time frame used in this calculation. Non-salaried employees' earnings are contingent on the amount of time worked.

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Instance: IrisMetric53:OI3547

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3547

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of people hired by the organization during the reporting period, whether they are full-time or part-time.

cids:hasName:: Permanent Employees: Hired

org:hasIdentifier:: OI3547

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3547/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique individuals hired by the organization into full- or part-time roles during the last reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3601

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3601

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has in place a grievance mechanism to receive formal employee complaints and provide remedies, as well as an established procedure and/or committee to receive and handle employee feedback.

cids:hasName:: Employee Feedback and Grievance System

org:hasIdentifier:: OI3601

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3601/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details on the process and frequency by which they obtain and handle employee feedback. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether organizations have in place a grievance mechanism and system to receive and resolve grievances and complaints. Organizations may also choose to report on additional feedback systems in place to capture positive feedback and questions. Organizations can refer to the glossary for more information on feedback systems. Examples of relevant details to footnote may include: the frequency with which employee feedback is solicited or received, whether the system enables anonymity or confidentiality, whether there are established procedures to handle feedback, whether a regular employee satisfaction survey is conducted, and other relevant aspects of the feedback system. Negative employee feedback, such as an employee complaint, is also known as a grievance if it is a claim by an employee who is being adversely affected by a misinterpretation or misapplication of a written organizational policy or collectively bargained agreement. Employee grievances typically relate to issues such as pay and benefits, workload, working conditions, and union and management relations. For example, a grievance may include an incident of sexual harassment, wage inequity for comparable work, increased workload without increased pay, or unsafe work conditions, among many other scenarios. Organizations can refer to the SPI4 (http://cerise-spi4.squarespace.com/), specifically Essential Practices 5a3 and 5c1, for additional indicators related to employee feedback systems. SPI4 is a social audit tool, developed for financial service providers, which can apply to any organization with both social and financial objectives.

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Instance: IrisMetric53:OI3630

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3630

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of times the organization's board of directors or governing body met during the reporting period.

cids:hasName:: Meeting Frequency of Board of Directors

org:hasIdentifier:: OI3630

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3630/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the frequency with which the board of directors or governing body met during the reporting period, a function of effective governance. If the reporting period used is not a year, organizations may wish to indicate the annual frequency of meetings held. For a reporting period of one year, “1," for example, would indicate that the organization's board of directors meets annually, while "2" would indicate that it meets semi-annually and "4" would indicate a quarterly cadence of meetings.

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Instance: IrisMetric53:OI3637

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3637

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water used from regions with high or extremely high baseline water stress during the reporting period.

cids:hasName:: Water Consumed: Regions with High Water Stress

org:hasIdentifier:: OI3637

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3637/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including how high-water-stress regions are identified, how water usage is measured in those regions, and what strategies are in place to reduce water usage in those regions. See usage guidance for additional information.

skos:scopeNote:: This metric is intended to capture the volume of water from high-water-stress regions used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. Organizations are encouraged to footnote the percentage of their total water use that represents water use from regions with high or extremely high baseline water stress. To calculate this metric (water consumed), subtract the amount of Water Discharged (OI0386) to high-water-stressed areas from the amount of Water Withdrawn (OI0263) from high-water-stressed areas. Report Level of Water Stress (OI2799) to disaggregate land managed by the organization by water stress. For this calculation, organizations should consider “High” or “Extremely High” water stress under Level of Water Stress (OI2799) to be “high water stress.” Water sources include surface water (including water from wetlands, rivers, lakes, and oceans), groundwater, rainwater collected directly and stored by the organization, wastewater obtained from other entities, municipal water supply, or supply from other water utilities. Baseline water stress is total water withdrawal as a percentage of freshwater availability in a specific water source. High water stress is defined as a percentage of 40–80%, and extremely high is defined as a percentage greater than 80%. Organizations can refer to the glossary for further guidance on identifying high or extremely high baseline water stress regions. Organizations may also consult resources such as the World Resources Institute (WRI) Water Risk Atlas Tool (http://www.wri.org/resources/maps/aqueduct-water-risk-atlas) and the WWF-DEG Water Risk Filter (http://waterriskfilter.panda.org/). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3653

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3653

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time employees who departed the organization (for any reason) during the reporting period.

cids:hasName:: Departed Permanent Employees: Full-time

org:hasIdentifier:: OI3653

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3653/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of full-time permanent employees who left their employment with the organization during the reporting period for any reason. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3703

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3703

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of employees (including both permanent and temporary workers) who are covered by collective bargaining agreements as of the end of the reporting period.

cids:hasName:: Employees Covered by Collective Bargaining Agreements

org:hasIdentifier:: OI3703

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3703/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which groups of employees are and are not covered by collective bargaining agreements.

skos:scopeNote:: This metric is intended to capture the number of an organization's total employees who are protected by collective bargaining agreements. It may be divided by the total number of employees (Permanent Employees: Total [OI8869] + Temporary Employees [OI9028]) to capture the percentage (× 100) of all employees protected by collective bargaining agreements. Collective bargaining is defined as "all negotiations which take place between one or more employers or employers' organizations, on the one hand, and one or more workers' organizations (trade unions), on the other, for determining working conditions and terms of employment or for regulating relations between employers and workers. Collective agreements can be at the level of the organization; at the industry level, in countries where that is the practice; or at both. Collective agreements can cover specific groups of workers; for example, those performing a specific activity or working at a specific location. This definition is based on the International Labour Organization (ILO) Convention 154, ‘Collective Bargaining Convention’, 1981" (GRI Disclosure 402-1). Organizations should note whether all employees are able to participate in collective bargaining agreements and, if not, which employees are unable to participate. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI3757

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3757

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of occupational injuries which affected any full-time, part-time, and temporary employees of the organization during the reporting period.

cids:hasName:: Occupational Injuries

org:hasIdentifier:: OI3757

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3757/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the types of occupational injuries and mitigation actions going forward.

skos:scopeNote:: This metric is intended to capture the number of work-related injuries arising from exposure to hazards at work. If the same employee experienced more than one occupational injury, each instance of injury should be counted separately. That is, an individual injured twice during the reporting period would count as two injuries. This metric is sourced from GRI Disclosure 403-10: Work-related Ill Health. Work-related injuries and ill health are those that arise from exposure to hazards at work. Other types of incidents can occur that are not connected with the work itself. For more guidance, see GRI Disclosure 403-10 (https://www.globalreporting.org/standards/media/1910/gri-403-occupational-health-and-safety-2018.pdf).

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Instance: IrisMetric53:OI3781

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3781

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the primary source(s) for energy produced, sold, or purchased by the organization during the reporting period, or disaggregates another metric in terms of the primary source of the related amount of energy. Select all that apply: Non-renewable sources: - Coal - Crude oil derivatives - Natural gas - Other (write-in) Renewable sources: - Biomass - Geothermal - Hydro energy - Nuclear - Solar - Wind - Other (write-in) Other (write-in)

cids:hasName:: Primary Energy Source

org:hasIdentifier:: OI3781

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3781/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.

skos:scopeNote:: This metric is intended to capture a description of the primary source(s) of energy produced, sold, or purchased by the organization during the reporting period. Organizations are encouraged to footnote the percentage of their energy in each category. This disaggregation, applied to another metric, is intended to capture the share of that metric which comes from the selected primary energy source(s). For example, the disaggregation "Renewable, clean sources" when applied to Energy Generated for Sale (PI8706) would include the amount of renewable, clean energy sold by the organization during the reporting period. Large-scale hydropower is often excluded from the definition of renewable energy. Although water itself is a renewable resource, the natural ecology of rivers is not, and hydroelectric dams can adversely affect aquatic ecosystems. Organizations can refer to the Low Impact Hydropower Institute () for further guidance on creating low-impact hydropower operations.

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Instance: IrisMetric53:OI3798

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3798

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has assessed nitrogen and phosphorus levels in streams on directly or indirectly controlled land as of the end of the reporting period.

cids:hasName:: Stream Nutrient Levels Assessment

org:hasIdentifier:: OI3798

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3798/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which tools or methodologies were used to assess nutrient levels.

skos:scopeNote:: The metric is intended to capture whether the organization has measured nitrogen and phosphorus levels in streams or rivers on land it manages. Nitrogen and phosphorus levels are key determinants of stream health. Although nitrogen and phosphorus are crucial for life on Earth, agricultural fertilization, cattle breeding, and industrial emissions can oversaturate ecosystems with these elements, which leads to habitat degradation by eutrophication. Organizations should measure nutrients, including phosphorus and nitrogen, immediately downstream of controlled land—as reported by Land Directly Controlled: Total (OI5408), Land Indirectly Controlled: Total (PI3789), and related submetrics—and preferably at both base and storm flows. Guidance on measuring nitrogen and phosphorus concentrations can be found at EPA’s Total Nitrogen (https://www.epa.gov/sites/production/files/2015-09/documents/totalnitrogen.pdf) and Phosphorus (https://archive.epa.gov/water/archive/web/html/vms56.html) pages. Organizations are encouraged to footnote summary statistics of these data and should consult national, sub-national, or tribal standards to determine whether measured nutrient levels are within environmentally sustainable levels, as local and international water quality legislation often specify limits and target values for nutrient levels in water.

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Instance: IrisMetric53:OI3819

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3819

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy regarding fair and equitable compensation for employees and a system to monitor compliance with this policy.

cids:hasName:: Fair Compensation Policy

org:hasIdentifier:: OI3819

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3819/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on how they determine the compensation of employees. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s compensation on equitable compensation. Organizations are encouraged to footnote details on how they determine fair compensation (for example, if they conduct a compensation benchmark survey).

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Instance: IrisMetric53:OI3846

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3846

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the marine and coastal spaces directly controlled, indirectly controlled, or used (such as for transport) by the organization include important marine habitats for species.

cids:hasName:: Critical Marine Habitats

org:hasIdentifier:: OI3846

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3846/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture whether marine and coastal spaces under the organization’s control or use, whether direct or indirect, include important marine habitats for species. Datasets on important marine and coastal habitats and species can be applied to support decisions during biodiversity risk screening or to identify conservation and restoration opportunities. The Ocean Data Viewer by Ocean+ (see https://data.unep-wcmc.org/ and https://oceanplus.org/) includes various spatial datasets, such as the distribution of coral reefs, mangroves, and seagrasses, as well as distribution of marine mammals and even feeding and nesting sites for marine turtles. Investors are strongly encouraged to contextualize their projects – and ideally select projects – based on broader, country- or region-level biodiversity and landscape assessments focused on site irreplaceability. Viewing biodiversity through the lens of a systematic conservation plan enables more efficient, impact goal-oriented management decisions.

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Instance: IrisMetric53:OI3862

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3862

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full-time management employees (managers) of the organization during the reporting period who belong to groups historically marginalized on the basis of race and/or ethnicity.

cids:hasName:: Full-time Wages: Historically Marginalized Management

org:hasIdentifier:: OI3862

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3862/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their organization defines management levels, as well as their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's management employees who belong to historically marginalized groups and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202). Organizations can refer to the glossary for additional guidance on defining management. The composition of management varies with an organization's stage and type, but managers are generally responsible for setting objectives (defining goals for the group and deciding what work must be done to meet those goals), organizing (dividing work into manageable activities and selecting the right people to accomplish them), motivating and communicating (creating a team out of individuals through decisions on pay, promotion, and communications), measuring (establishing targets and interpreting and analyzing performance), and developing people. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups.

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Instance: IrisMetric53:OI3943

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3943

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether any of the organization's employees participated in training sessions related to any aspect of managing environmental or social performance during the reporting period.

cids:hasName:: Social and Environmental Performance Staff Training

org:hasIdentifier:: OI3943

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3943/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the type and duration of training. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether any members of an organization's staff participated in training related to social and environmental performance during the reporting period. To quantify the number of employees trained, use Employees Trained (OI4229). Examples of training include sessions on: acceptable practices for payment collection; being responsive to client needs; collecting high-quality social information; communicating with clients regarding product pricing, terms, and conditions; enacting gender sensitivity; preventing over-indebtedness; implementing policy and procedures to safeguard client data; measuring poverty levels; and handling client complaints appropriately. Organizations should footnote details on the trainings provided.

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Instance: IrisMetric53:OI3979

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3979

None

cids:definedBy:: cids:giin

cids:hasDescription:: Level of turbidity (in Nephelometric Turbidity Units, or NTU) observed in streams or rivers on land directly or indirectly managed by the organization as of the end of the reporting period.

cids:hasName:: Stream Turbidity Level

org:hasIdentifier:: OI3979

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3979/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: The metric is intended to capture the level of turbidity in streams or rivers on land managed by the organization as of the end of the reporting period. Organizations should collect these data immediately downstream of controlled land, as reported by Land Directly Controlled: Total (OI5408), Land Indirectly Controlled: Total (PI3789), and related submetrics. Turbidity measurements should be taken seasonally, because streamflow varies seasonally. Organizations should consult national, sub-national, or tribal standards to determine whether measured turbidity levels are within environmentally sustainable levels. Guidance on turbidity measurements can be found from the US Environmental Protection Agency (https://www.epa.gov/sites/production/files/2015-09/documents/turbidity.pdf) and USGS (https://www.usgs.gov/special-topic/water-science-school/science/turbidity-and-water?qt-science_center_objects=0#qt-science_center_objects). For guidance on turbidity measurement conversions, see USGS guidance (https://or.water.usgs.gov/grapher/fnu.html).

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Instance: IrisMetric53:OI3989

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI3989

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the number of involuntarily departing permanent (full- and part-time) employees compared to the average number of permanent (full- and part-time) employees at the organization during the reporting period.

cids:hasName:: Employee Involuntary Turnover Rate

org:hasIdentifier:: OI3989

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI3989/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the rate at which permanent employees depart the organization involuntarily. Refer to Departed Permanent Employees: Involuntary (OI7225) for additional information. For employees departing the organization voluntarily, organizations can use the metrics Departed Permanent Employees: Voluntary (OI8431) and Employee Voluntary Turnover Rate (OI1638). The average number of permanent employees can be calculated in several ways. One example for organizations reporting on a yearly basis is to calculate the average number of permanent employees on a monthly basis under Permanent Employees: Total (OI8869).

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Instance: IrisMetric53:OI4015

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4015

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water usage reduced as a result of the organization's water conservation efforts during the reporting period.

cids:hasName:: Water Conserved

org:hasIdentifier:: OI4015

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4015/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the reduction in water usage resulting from the organization’s water conservation during the report period. Water conservation efforts could include low-flow toilets, rainwater collection facilities, or improved manufacturing processes. Organizations should not include overall reduced water usage resulting from reduced organizational activities (e.g., partial outsourcing of operations). Organizations should footnote all assumptions used, including the basis for calculating reductions in water usage (such as base year or baseline) and the rationale for choosing that basis. For example, if the reporting period is annual, organizations should report on the difference in water use between the current year and previous year. Additionally, organizations are encouraged to footnote water conserved as a percentage of the total water consumed by the organization. Organizations are encouraged to report this metric in conjunction with Water Conservation Strategy (OI9326). In some contexts, this metric may help measure the HOW MUCH Depth dimension of impact, which helps estimate the degree of change in outcome that the stakeholders experienced. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4038

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4038

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of people with disabilities in paid employment with the organization as of the end of the reporting period, whether they are full-time or part-time.

cids:hasName:: Permanent Employees: People with Disabilities

org:hasIdentifier:: OI4038

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4038/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture the number of unique individuals with disabilities employed by the organization in full- or part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4061

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4061

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of employees who received healthcare benefits through the organization’s programs during the reporting period.

cids:hasName:: Healthcare Benefits Participants

org:hasIdentifier:: OI4061

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4061/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the types of benefits provided. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how many employees received healthcare through the organization’s benefits during the reporting period. Types of healthcare benefits provided by the organization could include primary care, outpatient care, inpatient care, maternal services, dental care, vision care, hearing care, prescription drugs, prenatal care, mental health services, family planning, and preventative screening, among others. Organizations should footnote which types of benefits are provided. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4070

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4070

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of independent members of the organization's board of directors or governing body as of the end of the reporting period.

cids:hasName:: Board of Directors: Independent

org:hasIdentifier:: OI4070

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4070/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the size of independent representation within the board of directors or governing body of an organization. A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders. Independent board members are defined as individuals who are not an employee of the organization, non-management, and neither material investors/owners (owning less than 5%) nor a spouse or family member of a material owner. These board members’ independence is maintained in order to ensure they are not influenced by specific interests of the organization. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4112

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4112

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gases (GHG) emitted from direct emissions sources as a result of the organization's operations during the reporting period.

cids:hasName:: Greenhouse Gas Emissions: Direct (Scope 1)

org:hasIdentifier:: OI4112

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4112/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including detailed information on their calculation methodology and source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the amount of greenhouse gases emitted directly from sources owned or controlled by the organization during the reporting period. For tools that may be helpful in calculating this and related metrics, see GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools). The Greenhouse Gas Protocol (GHG Protocol) classifies direct emissions as "Scope 1" emissions. The GHG Protocol, the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions, defines direct emissions as emissions from sources that are owned or controlled by the reporting entity. For more information on the GHG Protocol, organizations should refer to the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools) Direct GHG emissions come from sources that are owned or controlled by the reporting organization. For example, direct emissions related to combustion would arise from burning fuel for energy within the reporting organization's operational boundaries. Organizations are also encouraged to report Greenhouse Gas Emissions Strategy (OI8237). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4136

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4136

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether any member of the organization's board of directors participated in training sessions related to any aspect of managing environmental or social performance during the reporting period.

cids:hasName:: Social and Environmental Performance Management Training

org:hasIdentifier:: OI4136

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4136/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the type and duration of training. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether any members of an organization's board of directors participated in training related to social and environmental performance during the reporting period. To quantify the number of employees trained, use Employees Trained (OI4229). Examples of training include sessions on: acceptable practices for payment collection; being responsive to client needs; collecting high-quality social information; communicating with clients regarding product pricing, terms, and conditions; enacting gender sensitivity; preventing over-indebtedness; implementing policy and procedures to safeguard client data; measuring poverty levels; and handling client complaints appropriately. Organizations should footnote details on the trainings provided.

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Instance: IrisMetric53:OI4194

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4194

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a traceability system for its raw materials.

cids:hasName:: Traceability System

org:hasIdentifier:: OI4194

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4194/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the relevant details about their traceability system. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture detailed information on the traceability system in place but does not evaluate the success with which that system is implemented. A traceability system enables organizations to follow the original source(s) of raw materials and their routes to the organization by tracing, tracking, and certifying materials at all stages of production, from extraction to markets. Many organizations use traceability systems to reduce illegal activities (e.g., illegal logging, mining, or wildlife trade). This metric is most applicable to organizations operating in forestry, minerals, extractives, animal products, healthcare, or agriculture, among other industries. Examples of details to footnote regarding traceability systems may include: the level to which raw materials are traceable (e.g., country, province, district, or exact location within a few kilometers’ radius), protocol documents, generated reports, and third-party verification and certification. Organizations can use Product/Service Certifications (PD2756) to report any relevant certifications resulting from the traceability system. For further guidance, organizations can refer to The Global Language of Business (http://www.gs1.org/traceability).

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Instance: IrisMetric53:OI4202

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4202

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all temporary employees of the organization during the reporting period.

cids:hasName:: Temporary Employee Wages

org:hasIdentifier:: OI4202

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4202/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's temporary employees and should include neither benefits nor payroll expenses.

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Instance: IrisMetric53:OI4211

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4211

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether the organization expanded operations and increased market share during the reporting period in a concentrated market in which the organization was not a dominant player.

cids:hasName:: Market Share Increased

org:hasIdentifier:: OI4211

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4211/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture whether the organization expanded its operations to cover a greater share of a market in which it was previously active, potentially measuring the organization’s contribution to competition in that existing market. This metric should not be confused with New Market Entered (OI3441), which applies to organizations that have just entered the relevant market. Only one of these two indicators can apply to an organization at any one time for the same market. The organization should define and footnote “Dominant” and “Concentrated” based on the context in which it operates. For example, in some markets, a dominant firm may have over 50% market share while, in another, a firm may be dominant with just 20% share. Market concentration is determined by the number of firms in a market and their respective shares of the relevant market. Hence, a “concentrated” market typically features fewer firms with larger market shares, with or without a dominant player. International Finance Institutions (IFIs) often use this metric as part of their analysis of private sector development.

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Instance: IrisMetric53:OI4221

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4221

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the demographics of the ownership of the organization, or disaggregates another metric in terms of one or more demographic groups of ownership. Particular thresholds apply to consider an organization "owned" by members of a demographic group; see usage guidance for further information. Select all that apply: Gender: - 51% or Greater Female or Gender Non-Binary - Undisclosed - Other Disability Status: - Persons with disabilities - Persons without disabilities - Undisclosed - Other Race/Ethnicity/Minority Status: - Historically marginalized groups - Dominant culture populations - Undisclosed Other target populations: - Other (describe)

cids:hasName:: Ownership Demographics

org:hasIdentifier:: OI4221

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4221/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.

skos:scopeNote:: This metric is intended to capture the basic demographic groups in an organization's ownership. The thresholds by group follow these sources: - Gender: 51% female or gender non-binary, following the 2X Challenge criteria (https://www.2xchallenge.org/criteria). This disaggregation, applied to another metric, is intended to capture the share of that metric which relates to the selected demographic groups in ownership. For example, when applied to Client Organizations (PI9652), this disaggregation would capture the number of client organizations with ownership in the selected demographic group(s). Owners should self-report their own demographic data to ensure accuracy, particularly for race and gender. Organizations should not assume gender for an individual and should protect vulnerable individuals in the LGBTQIA+ spectrum by reporting these data anonymously and in aggregate. Given that transwomen are women and transmen are men, this metric does not create separate segmentations for those groups. However, organizations are encouraged to create additional groupings using the write-in option as needed to capture those lived experiences that are helpful in understanding equity in outcomes.

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Instance: IrisMetric53:OI4229

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4229

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of employees (full-time, part-time, or temporary) who were trained through programs provided by the organization (both internally and externally) during the reporting period.

cids:hasName:: Employees Trained

org:hasIdentifier:: OI4229

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4229/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the types of training provided and duration of training(s), with particular emphasis on those that lead to recognized certifications.

skos:scopeNote:: This metric is intended to capture the number of individual employees who received training services of any type from the organization during the reporting period. Training can be categorized as: (a) skills-based training to advance core job responsibilities (enhancing employees' ability to do their jobs effectively); (b) skills-based training on cross-job functions (training beyond regular job responsibilities, enabling employees' to advance in their professions); (c) training on literacy, communications, and other life skills; or (d) trainings related to diversity and inclusion (for example, training on implicit bias or sexual harassment). Organizations should footnote details on the training(s) provided, including the type. Registrations for training should not be counted under this metric. Rather, this metric should count those employees who completed a training session or series during the reporting period. A description of the training provided should be footnoted, aligning with the descriptive metric GRI 404-2: Programs for upgrading employee skills and transition programs. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4324

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4324

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a community service policy.

cids:hasName:: Community Service Policy

org:hasIdentifier:: OI4324

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4324/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the relevant details of their community service policy, including the activities that result from it. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s policy on community service. Examples of policy details to footnote may include provisions for time spent volunteering during traditional work hours, whether for company-organized events (e.g., organization-wide service days) or employee-initiated activities (e.g., service sabbaticals or leaves of absence to complete charitable services). Community service policies may also include a provision for serving on an organization's board or governing body.

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Instance: IrisMetric53:OI4328

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4328

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of recycled material used in the organization's products (including packaging) during the reporting period.

cids:hasName:: Recycled Materials

org:hasIdentifier:: OI4328

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4328/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the quantity of recycled material used in the organization’s products during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4364

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4364

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy to monitor, evaluate, and ensure its workers' freedom of association.

cids:hasName:: Worker Freedom of Association Policy

org:hasIdentifier:: OI4364

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4364/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the relevant details of their worker freedom of association policy, including how it is enforced. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s policy on Freedom of Association, which means allowing workers to form and join trade unions, worker associations, and worker councils or committees of their own choosing. Examples of relevant policies to footnote may include allowing workers to participate in the setting or revision of workplace rules and standards and distributing an employee handbook to all workers (written in their native language) that describes both legal requirements and the organization's policies and procedures on freedom of association. For further guidance, organizations can refer to International Labour Organization standards (http://www.ilo.org/global/standards/subjects-covered-by-international-labour-standards/freedom-of-association/lang--en/index.htm).

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Instance: IrisMetric53:OI4432

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4432

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy against child labor and a system to monitor compliance with this policy.

cids:hasName:: Forced Labor Policy: Child Labor

org:hasIdentifier:: OI4432

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4432/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the relevant details and description of their child labor policy, including details of how it is enforced.

skos:scopeNote:: This metric is intended to capture the organization’s policy on child labor. For further guidance, organizations can refer to International Labour Organization standards (http://www.ilo.org/ipec/facts/ILOconventionsonchildlabour/lang--en/index.htm) and guidelines (http://www.ilo.org/ipec/Informationresources/WCMS_IPEC_PUB_27555/lang--en/index.htm).

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Instance: IrisMetric53:OI4467

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4467

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of groundwater used for the organization's operations during the reporting period.

cids:hasName:: Water Consumed: Groundwater

org:hasIdentifier:: OI4467

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4467/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of groundwater used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. This metric applies to organizations sourcing their water directly from a water body rather than from a water service provider. This metric, as well as other metrics calculated using Water Withdrawn (OI0263) and Water Discharged (OI0386), can be used in conjunction with Water Type (OD7536) to describe water consumption in more detail. For further guidance on water uses, see the Alliance for Water Efficiency (http://www.allianceforwaterefficiency.org). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4483

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4483

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste disposed by the organization in landfills during the reporting period.

cids:hasName:: Waste Disposed: Landfill

org:hasIdentifier:: OI4483

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4483/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the quantity of the organization’s waste disposed in a landfill during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4499

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4499

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full- and part-time employees who departed the organization (for any reason) during the reporting period.

cids:hasName:: Departed Permanent Employees: Total

org:hasIdentifier:: OI4499

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4499/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of permanent employees, whether full- or part-time, who left their employment with the organization during the reporting period for any reason. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4531

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4531

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements an energy conservation strategy to reduce its operational energy usage.

cids:hasName:: Energy Conservation Strategy

org:hasIdentifier:: OI4531

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4531/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of the strategy, including how it is being implemented, how usage is recorded, and specific reduction targets. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture detailed information on the energy conservation strategy in place but does not evaluate the success with which the strategy is implemented. Energy conservation refers to efforts made to reduce the amount of energy needed to execute current processes or tasks. Organizations should not include an overall reduction in energy consumption from reduced organizational activities (e.g., partial outsourcing of production). Details of energy conservation efforts to footnote include organizational or technological innovations that allow a defined process or task to consume energy more efficiently. These may include Building Area of Energy Efficiency Improvements (PI1586), conversion to renewable energy sources, or the elimination of unnecessary energy use due to changes in behavior. Further examples of energy efficiency efforts, sourced from GRESB, include: automatic meter readings (AMR), automation system upgrades/replacements, management systems upgrades/replacements, installation of high-efficiency equipment and appliances, installation of on-site renewable energy, occupier engagement/informational technologies, smart grid/smart building technologies, systems commissioning or retro-commissioning, wall/roof insulation, and window replacements. The reduction in the organization's energy usage may not necessarily correlate with a reduction in Greenhouse Gas (GHG) emissions; organizations are encouraged to report separately their Greenhouse Gas Emissions Strategy (OI8237), where applicable. Organizations are encouraged to report the amount of energy conserved using Energy Conserved (OI6697), as well as Energy Purchased: Total (OI8825) and its two categories, Energy Purchased: Non-Renewable (OI1496) and Energy Purchased: Renewable (OI3324).

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Instance: IrisMetric53:OI4559

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4559

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all female full- and part-time employees of the organization during the reporting period.

cids:hasName:: Permanent Employee Wages: Female

org:hasIdentifier:: OI4559

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4559/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization’s full- and part-time female employees and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202).

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Instance: IrisMetric53:OI4564

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4564

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of status-quo products that were replaced by products sold during the reporting period.

cids:hasName:: Units/Volume Replaced

org:hasIdentifier:: OI4564

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4564/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and nature of product replaced.

skos:scopeNote:: This metric is intended to capture the number of existing products replaced by products the organization sold during the reporting period. Organizations should select and report a single product type replaced. For example, for a solar lantern, organizations may report the product replaced as kerosene, lanterns, candles, battery torches, or generators. This metric may be estimated from a representative sample. When calculating the number of products replaced, organizations should consider the operating life of the replacement product. For example, a solar lantern, over its operating life, may replace hundreds of kerosene lanterns.

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Instance: IrisMetric53:OI4571

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4571

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, part-time employees with disabilities at the organization as of the end of the reporting period.

cids:hasName:: Part-time Employees: Employees with Disabilities

org:hasIdentifier:: OI4571

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4571/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture the number of unique individuals with disabilities employed by the organization in part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4718

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4718

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether the organization adopted or operationalized a product, internal process, technology, or financing structure that was new or not widely used in the operating geography and sector during the reporting period. In order to contextualize the innovation, specify whether it was previously available in the operating geography and sector, by Impact Category: Financial Services: - Yes, by non-predatory informal alternatives such as family, friends, and community savings groups - Yes, by predatory informal alternatives such as loan sharks - Yes, there are a few other formal alternatives, but the market is young and not saturated - Yes, it is a mature market with several other formal alternatives, but the market is not saturated - Yes, there are several other formal alternatives and the market presents high saturation risk - None, our investee is the sole provider Clean Energy: - Yes, there are several other clean, on-grid alternatives and the market presents high saturation risk - Yes, it is a mature market with several alternatives (both clean and dirty; on- and off-grid), but the market is not saturated - Yes, there are a few other clean energy alternatives, but the market is young and not saturated - Yes, by informal alternatives which tend to be non-renewable and off-grid - None, our investee is the sole provider Other: - Other (write-in)

cids:hasName:: Business Innovation

org:hasIdentifier:: OI4718

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4718/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the adoption or operationalization of innovative business practices, ranging from financial structuring of the organization to the business processes it uses to deliver its products and services, as well as innovation in products. Products captured under this metric can be both physical goods and financial products. “Operating geography and sector” can refer to a national market in small countries and regional markets in larger countries. Organizations are encouraged to footnote the type of innovation adopted or operationalized, as well as the rationale for such an adoption or operationalization being considered innovation. Innovations in supplier or client relationships are better covered by Market Linkages Improved or Expanded (OI0685). International Finance Institutions (IFIs) often use this metric as part of their analysis of private sector development.

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Instance: IrisMetric53:OI4724

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4724

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time, part-time, and temporary employees of the organization who are earning a local living wage or higher as of the end of the reporting period.

cids:hasName:: Employees Earning a Living Wage or Higher

org:hasIdentifier:: OI4724

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4724/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the local living wage for the region(s) in which they operate (since the living wage varies with geography), as well as the sources on which they rely for these data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of employees earning a local living wage or higher. According to the Corporate Human Rights Benchmark (CHRB) Methodology, a living wage is defined as enough to provide a decent living for a worker and their family based on a regular work week, not including overtime hours. A living wage is sufficient to cover food, water, clothing, transport, education, health care, and other essential needs for workers and their officially entitled dependents, along with some discretionary income. Workers should also receive equal pay for equal work. For more on this definition, see CHRB (https://www.corporatebenchmark.org/). Since the living wage varies with geography, IRIS+ does not define a living wage. However, the following resources are recommended for companies with workers located in Canada, Ireland, New Zealand, the United Kingdom, or the United States. Organizations with workers in other geographies may reference the Global Living Wage Coalition (https://www.globallivingwage.org) to find out if a living wage benchmark is available in that geography. - Living Wage Canada (http://livingwagecanada.ca) - Living Wage for Ireland (https://www.livingwage.ie) - Living Wage New Zealand (https://www.livingwage.org.nz/) - UK: Living Wage Foundation (http://www.livingwage.org.uk/calculation) - United States: MIT Living Wage Calculator (http://livingwage.mit.edu) All organizations should footnote the living wage levels they have used for this metric. This metric is multidimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4732

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4732

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization reports its social and environmental performance to relevant stakeholders.

cids:hasName:: Social and Environmental Performance Reporting

org:hasIdentifier:: OI4732

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4732/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the types of performance reported, how relevant stakeholders are defined, and how the results of the report are disseminated. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether or not the organization reports its social and environmental performance. Examples of information that may be included in performance reports, to footnote, include: social and/or environmental metrics or outcomes (e.g., metric tons of carbon offset), targets related to the organization's social and/or environmental goals and progress against these goals, and third-party validation of the information shared, among other information. Examples of how the results of performance reporting may be disseminated, to footnote, include: disclosed privately or publicly, shared via the organization's national/regional/global networks, or published in the organization's annual report (sometimes sent, for instance, to a regulatory body). Organizations typically provide this information to relevant stakeholders annually and in the form of a report that allows comparison to past reporting periods. Organizations are also encouraged to footnote whether their performance reports are independently audited. Organizations are encouraged to report this metric in conjunction with Social and Environmental Targets (OD4091) and Social and Environmental Performance Risk Assessment (OI9106).

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Instance: IrisMetric53:OI4739

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4739

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy of evaluating supplier organizations based on their social and environmental performance and a system to monitor compliance with this policy.

cids:hasName:: Supplier Screening Policy

org:hasIdentifier:: OI4739

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4739/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type of factors considered when evaluating supplier organizations. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s policy on screening suppliers for social and environmental criteria. Criteria screened could include specific negative practices (e.g., no child labor, no negative environmental impacts) or positive practices (e.g., environmentally friendly manufacturing processes, excellent labor practices). Organizations should footnote which factors are considered. Many organizations may only screen significant supplier organizations or may screen less significant suppliers to a lesser extent. Organizations are encouraged to footnote how their screening policies differ between types of suppliers. Organizations are encouraged to report this metric in conjunction with Supplier Screening Ratio (PI3016).

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Instance: IrisMetric53:OI4753

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4753

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy for client protection and a system to monitor compliance with this policy.

cids:hasName:: Client Protection Policy

org:hasIdentifier:: OI4753

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4753/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the relevant details of their client protection policy, including the types of client protection practices enforced and the systems in place for ensuring compliance. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s policy on client protection, including market conduct rules and client protection regulation, whether created voluntarily or through government mandate. Examples of policy characteristics, to footnote, may include: whether the policy is written and publicized, details of the client protection practices outlined within the policy, whether the policy complies with regulatory requirements, and whether the organization endorses the Smart Campaign's client protection principles. Examples of client protection practices that may be captured in the policy include: codified organizational values and standards of professional conduct expected of all employees, integration of client protection standards into employee performance evaluations, design of products that are appropriate and do no harm to clients, avoidance of aggressive sales techniques and dangerous commercial practices, disclosure of full cost information, enforcement of clear and proactive communication with clients, and protection of client privacy, among others. Organizations can refer to the Smart Campaign's Client Protection Principles (www.smartcampaign.org) and the SPI4 (http://cerise-spi4.squarespace.com/) for additional indicators related to client protection. SPI4 is a social audit tool, developed for financial service providers, which can apply to any organization with both social and financial objectives.

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Instance: IrisMetric53:OI4862

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4862

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gas (GHG) emissions reduced by the organization during the reporting period.

cids:hasName:: Greenhouse Gas Emissions Reduced

org:hasIdentifier:: OI4862

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4862/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including detailed information on calculation methodology. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total amount of greenhouse gas emissions that were reduced by the organization during the reporting period. This metric should be used in combination with Greenhouse Gas Emissions Mitigation Types (OI9839) in order to disaggregate the types of greenhouse gas emissions reductions as relevant to the organization's activities. Calculating greenhouse gas emissions reductions is a technical process. In calculating this metric, organizations should align with an accepted standard, such as the American Carbon Registry or Greenhouse Gas (GHG) Protocol. This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see specific guidance document. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4884

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4884

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy to support the fair and equitable progression and promotion of employees and a system to monitor compliance with this policy.

cids:hasName:: Fair Career Advancement Policy

org:hasIdentifier:: OI4884

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4884/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on how they determine the advancement of employees.

skos:scopeNote:: This metric is intended to capture the organization’s policy on fair career progression. Organizations are encouraged to align these policies with state or international standards. For example, the United States Equal Employment Commission (EEOC) prohibits any employer from making decisions about job assignments and promotions based on an employee's race, color, religion, sex (including gender identity, sexual orientation, and pregnancy), national origin, age (40 or older), disability, or genetic information. Organizations are encouraged to emphasize their fair career advancement policy on their websites or job advertisements.

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Instance: IrisMetric53:OI4919

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4919

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of caregiver professionals with current licenses or certifications, based on local requirements, employed by the organization as of the end of the reporting period.

cids:hasName:: Caregivers Employed: Professionals

org:hasIdentifier:: OI4919

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4919/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the types of caregiver professionals employed. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the subset of employed caregivers who have received advanced degrees, trainings, and certifications. See glossary term for an explanation of the difference between caregivers and caregiver professionals. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI4953

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4953

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implemented any employee incentive schemes related to social and/or environmental performance goals during the reporting period.

cids:hasName:: Social and Environmental Performance Incentives

org:hasIdentifier:: OI4953

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4953/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the types of social performance indicators used to incentivize employees and details on which employees qualify. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether employee incentives take into account social and performance indicators. Examples of types of indicators to footnote include, among others, client retention or dropout rates, outreach to women, outreach to specified target markets, or results of client feedback systems, as well as the goal or target scheme implemented for these indicators. Examples of types of employee categories to footnote include, among others, top management, middle management, loan officers, and back-office employees.

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Instance: IrisMetric53:OI4972

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI4972

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has policies in place to monitor, evaluate, and ensure appropriate working hours of employees, as well as a system to monitor compliance.

cids:hasName:: Working Hour Policy

org:hasIdentifier:: OI4972

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI4972/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions made, including details around the policies and systems in place to ensure compliance. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization has a policy in line with international norms in place to screen for appropriate working hours of employees, as well as a system to monitor compliance with that policy. Organizations may use this metric to screen for appropriate working hours at directly supported/financed enterprises or small and medium-size enterprise (SME) clients. Given complexity of measuring hours worked by employees of SME client organizations, checking for a policy in place is a good alternative. This metric is focused on employees’ working hours. For polices related to safety and working conditions of employees, refer to Worker Safety Policy (OI8001) Examples of relevant policy details to footnote include: the process in place to assess safety risks, the frequency with which the risks are assessed, and the training and equipment provided to mitigate these risks. Worker safety includes placing and maintaining the worker in an environment adapted to the worker's physiological and psychological capabilities, preventing health-related departures caused by working conditions, promoting and maintaining the physical, mental, and social well-being of workers in all occupations, and protecting workers from health risks resulting from working conditions. Organizations can refer to the SPI4 (), specifically the Essential Practice 5a5, for additional indicators related to worker safety. SPI4 is a social audit tool developed for financial service providers but applicable to any organization that has both social and financial objectives. This metric aligns with GRI Disclosure 403-8: Workers covered by an occupational health and safety management system.

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Instance: IrisMetric53:OI5044

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5044

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the types of trainings completed by individuals as a result of the organization's activities during the reporting period. Choose all that apply: - Enterprise or business development training - Vocational or technical training - Anti-harassment training - Racial equity training - General social and environmental performance training - Undisclosed

cids:hasName:: Training Type

org:hasIdentifier:: OI5044

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5044/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the types of trainings completed by individuals (for example, by workers, leadership, the board, or client individuals) during the reporting period. Racial equity trainings are defined as those that explicitly focus on race and/or racism as a major factor in economic and social disparities in order to increase understanding of racism and its connection to financial markets. Organizations are strongly encouraged to offer racial equity trainings (and many other types of trainings) in a series and on an ongoing basis—rather than in a single instance—in order to enable the reflection necessary for these to be successful. Further, while implicit bias trainings can form a useful part of antiracism trainings, such trainings should additionally aim to highlight both the systemic outcomes of implicit biases and actions that individuals and organizations can take to drive more equitable outcomes. For further guidance on racial equity trainings, see the Resources sections in the IRIS+ Racial Equity theme. This metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:OI5049

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5049

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a feedback system to solicit client feedback and has an established procedure and/or committee to receive and handle client feedback.

cids:hasName:: Client Feedback System

org:hasIdentifier:: OI5049

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5049/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the process and frequency by which they obtain and handle client feedback. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization has a system for requesting and receiving feedback from clients. Feedback systems should be designed to capture positive feedback, questions, and complaints. Organizations can refer to the glossary for more information on feedback systems. Examples of relevant details to footnote may include information on the degree to which organizations' client feedback systems are active and effective, such as: how clients are informed of this system, the methods in place to ensure feedback reaches the appropriate employees, the protocol followed to address complaints, the average timeframe for resolution of complaints, and the existence of internal checks in place to assess whether complaints were resolved satisfactorily. Organizations should also footnote the frequency of clients’ use of the system over the reporting period. Examples of ways in which clients can be informed of these systems include: products with an email address or phone number for customer feedback listed on packaging, a feedback link displayed on a customer-facing website, and a customer feedback number on invoices or contract agreements. Organizations can refer to the SPI4 (http://cerise-spi4.squarespace.com/), specifically Essential Practice 4e3, for additional indicators related to complaint resolution systems. SPI4 is a social audit tool, developed for financial service providers, which can apply to any organization with both social and financial objectives.

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Instance: IrisMetric53:OI5101

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5101

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of biodegradable materials used in the organization’s products (including packaging) during the reporting period.

cids:hasName:: Biodegradable Materials

org:hasIdentifier:: OI5101

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5101/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the quantity of biodegradable material—material that is capable of decomposing under natural conditions—used in the organization’s products during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI5102

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5102

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the types of policy documentation that are provided to employees of the organization.

cids:hasName:: Employee Policy Documentation

org:hasIdentifier:: OI5102

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5102/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the types of policy documentation provided to employees and describe how it is distributed to them. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the scope of policy documentation provided to employees of the organization. Examples of the types of policy documentation provided to employees, to footnote, include: Employee Handbooks, Human Resources Policies, Discrimination/Harassment Policies, Freedom of Association Policies, and Codes of Ethics, among others. Examples of areas covered by Human Resources Policies may include: anti-harassment safeguards, benefits, disciplinary procedures and possible sanctions, exit formalities, freedom of association, grievance resolution, non-discrimination, provision of any collective bargaining agreements, safety at work, wages/salary scales, whistleblower policies, and working conditions (e.g., rights concerning overtime pay). Examples of areas protected by a Discrimination/Harassment Policy may include prohibition against discrimination or harassment based on gender, race, color, disability, political opinion, sexual orientation, age, or religion, among others. Organizations can refer to Anti-Discrimination Policy (OI9331) for additional information.

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Instance: IrisMetric53:OI5164

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5164

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether it is the organization's policy to produce financial statements that are verified annually by a certified independent auditor.

cids:hasName:: Financial Statement Review

org:hasIdentifier:: OI5164

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5164/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the frequency of the audit and who conducts it.

skos:scopeNote:: This metric is intended to capture whether or not the organization has audited financial statements.

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Instance: IrisMetric53:OI5247

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5247

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full-time female management employees (managers) of the organization during the reporting period.

cids:hasName:: Full-time Wages: Female Management

org:hasIdentifier:: OI5247

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5247/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their organization defines management levels. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's female management employees and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202). Organizations can refer to the glossary for additional guidance on defining management. The composition of management varies with an organization's stage and type, but managers are generally responsible for setting objectives (defining goals for the group and deciding what work must be done to meet those goals), organizing (dividing work into manageable activities and selecting the right people to accomplish them), motivating and communicating (creating a team out of individuals through decisions on pay, promotion, and communications), measuring (establishing targets and interpreting and analyzing performance), and developing people.

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Instance: IrisMetric53:OI5323

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5323

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of caregivers with current licenses, certifications, or trainings, based on local requirements, employed by the organization as of the end of the reporting period.

cids:hasName:: Caregivers Employed: Total

org:hasIdentifier:: OI5323

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5323/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the types of caregivers employed. See usage guidance for further information.

skos:scopeNote:: In the health context, this metric is intended to capture the number of individuals employed who provide preventive, curative, rehabilitative, and promotional health services. Examples of caregivers include doctors, nurses, clinicians, and community health workers. Caregivers need not necessarily be certified or licensed. In the education context, this metric is intended to capture the number of individuals employed who provide care and learning opportunities to children, particularly in early childhood. Examples of caregivers in education include pre-kindergarten teachers and daycare providers, among others. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI5408

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5408

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land directly controlled by the organization during the reporting period.

cids:hasName:: Land Directly Controlled: Total

org:hasIdentifier:: OI5408

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5408/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the nature of the direct control relationship and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: The IRIS catalog differentiates between land that the organization directly controls and land that the organization indirectly controls. This metric is intended to capture the area of land that is under the organization's direct control. Direct control refers to land for which the organization controls land use through direct operation or management, including situations in which the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, where land is leased to another entity or individual to cultivate (e.g., a third-party manager), land is only directly controlled if the lease is accompanied by exhaustive criteria for land use. Such land-use criteria are often included in management plans and legal agreements that also incorporate sustainability principles and typically include termination provisions in the event of poor performance. To the extent that the third-party manager must make minimal, ad-hoc, and discretionary land-use decisions that fall outside the scope of the land-use criteria, the land may still be considered directly controlled by the organization.

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Instance: IrisMetric53:OI5479

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5479

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time employees hired by the organization during the reporting period.

cids:hasName:: Full-time Employees: Hired

org:hasIdentifier:: OI5479

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5479/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique individuals hired by the organization into full-time roles during the last reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI5490

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5490

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of bulk cargo transported through a road, railway, port, or airport during the reporting period.

cids:hasName:: Bulk Cargo Handled

org:hasIdentifier:: OI5490

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5490/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and specific means of transport.

skos:scopeNote:: This metric is intended to capture the volume of cargo in a particular market or context, which can help assess the productivity and efficiency of transport and logistics infrastructure. This metric is typically reported in metric tons, though other units of measure may be used and specified using Unit of Measure (PD1602). International Finance Institutions (IFIs) often use this metric as part of their transportation analysis.

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Instance: IrisMetric53:OI5495

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5495

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the value or importance of the outcome being sought by the intervention or investment from the perspective of those affected during the reporting period. Choose all that apply: - Very important - Somewhat important - Neutral - Not important - Do not know

cids:hasName:: Importance of Outcome to Stakeholders

org:hasIdentifier:: OI5495

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5495/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the level of importance the intended outcome has for the target stakeholder group. Understanding which outcomes matter to stakeholders can help enterprises and investors prioritize and tailor their efforts and optimize their impact. Organizations should report the methods used to collect stakeholder input (for example, sample surveys, focus groups, or interviews), the number of stakeholders who provided input, and the breakdown of stakeholders’ responses (for example, the percent of target stakeholders who responded "very important" compared to those who responded "somewhat important"). If the stakeholder is the planet, organizations should reference scientific evidence relevant to the activity or intervention. For additional guidance on evidentiary standards, refer to the NESTA Standards of Evidence (https://iris.thegiin.org/document/iris-and-nesta/). Organizations may use the IRIS metric Stakeholder Engagement (OI7914) to understand the mechanisms used to obtain input from stakeholders regarding the design, development, and delivery of products and services. This metric should be part of the measurement and description of the WHAT dimension of impact, as it helps describe how important the outcome is for affected stakeholders. For more on using IRIS+ to capture stakeholder voice, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI5552

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5552

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization's revenue that was given as charitable donations during the reporting period.

cids:hasName:: Percent Charitable Donations

org:hasIdentifier:: OI5552

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5552/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture charitable donations given, not received, by the organization as a percentage of its revenue. Pricing discounts to nonprofits do not count as charitable donations; only free services are considered in-kind donations. Organizations can refer to definitions and usage guidance for Charitable Donations (FP3774) and Total Revenue (FP6510) for more guidance. Since organizational business models differ, some organizations (e.g., those with low profit margins) should also consider reporting this metric as a percentage of Net Income (FP1301) to provide additional context on the amount of charitable donations given.

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Instance: IrisMetric53:OI5657

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5657

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average number of connectivity devices utilized in each client household during the reporting period.

cids:hasName:: Total Personal Connectivity Devices

org:hasIdentifier:: OI5657

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5657/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions, including source of data.

skos:scopeNote:: This metric is intended to capture the number of connectivity devices per client household during the reporting period. Organizations should include in this metric any digital device that allows individuals to call or message their social network and/or access the Internet.

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Instance: IrisMetric53:OI5660

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5660

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization that is owned by individuals who are employed by the organization (full- or part-time) as of the end of the reporting period.

cids:hasName:: Percent Employee Ownership

org:hasIdentifier:: OI5660

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5660/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture employee equity and ownership of the organization, which can help evaluate the degree to which employees benefit from company profits. Organizations may use Percent Female Ownership (OI2840) and Percent Ownership by Historically Marginalized Groups (OI7194) to further explore company ownership by key groups. This metric is multidimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI5732

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5732

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the applicable types of greenhouse gases (GHG) emitted as a result of the organization's operations during the reporting period. Choose all that apply: - Scope 1/Direct Emissions (emissions from owned or controlled sources) - Scope 2/Indirect Emissions (emissions from purchased energy) - Scope 3/Indirect and direct emissions across the organization’s value chain

cids:hasName:: Greenhouse Gas Emissions Scopes

org:hasIdentifier:: OI5732

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5732/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the different types of greenhouse gas emissions reported. The Greenhouse Gas (GHG) Protocol, the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions, categorizes direct and indirect emissions into three broad scopes. Scope 1/Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity. Scope 2/Indirect GHG emissions are emissions that result from the activities of the reporting entity but that occur at sources owned or controlled by another entity. Scope 3 GHG emissions are emitted directly and indirectly by actors across the organization's value chain. For more information on the GHG Protocol, organizations should refer to the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools) GHG emissions resulting from land use, changes in land use, bioenergy, and related topics can be reported in conjunction with indirect emissions across the organization's value chain. Organizations can use this metric in conjunction with Greenhouse Gas Emissions: Total (OI1479) to detail the GHG emissions for a specific scope. For GHG related to products, organizations may report Greenhouse Gas Emissions of Product (PD9427) and Greenhouse Gas Emissions of Product Replaced (PD2243).

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Instance: IrisMetric53:OI5803

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5803

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses) paid to loan officers during the reporting period.

cids:hasName:: Loan Officer Wages

org:hasIdentifier:: OI5803

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5803/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the total wages paid by the organization to loan officers during the reporting period. For organizations providing insurance products, this metric should also include insurance agent wages.

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Instance: IrisMetric53:OI5858

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5858

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time, part-time, and temporary employees of the organization that are earning the local minimum wage as of the end of the reporting period.

cids:hasName:: Employees Earning Minimum Wage

org:hasIdentifier:: OI5858

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5858/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the minimum local wage for the region(s) in which they operate (since the minimum wage varies with geography), as well as the sources on which they rely for these data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of employees earning an exact local minimum wage. Minimum wage is the lowest wage permitted by law or by special agreement (such as with a labor union). Since the minimum wage varies with geography and context, IRIS does not define a minimum wage. Organizations can refer to the definition of minimum wage in the glossary for more resources on determining minimum wage(s) for the purposes of IRIS+ reporting. Organizations interested in capturing living wage may instead use Employees Earning a Living Wage or Higher (OI4724). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI5887

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5887

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full-time employees of the organization during the reporting period.

cids:hasName:: Full-time Wages: Total

org:hasIdentifier:: OI5887

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5887/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's full-time employees and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202).

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Instance: IrisMetric53:OI5896

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5896

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full- and part-time teachers employed by the organization as of the end of the reporting period.

cids:hasName:: Teachers Employed

org:hasIdentifier:: OI5896

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5896/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as a breakdown of full- and part-time teachers.

skos:scopeNote:: This metric is intended to capture the number of teachers employed by the organization as of the end of the reporting period. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI5929

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5929

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has undertaken biodiversity-related assessments to evaluate the biological diversity and ecosystem condition present on the land that is directly or indirectly controlled by the organization.

cids:hasName:: Biodiversity Assessment

org:hasIdentifier:: OI5929

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5929/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about what the assessments evaluate. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization completes any type of biodiversity measurement, from tailormade species inventories in the field to high-level modeling. Examples of information that such assessments may cover, which organizations should footnote, include: the species present in a given area, invasive species present, habitat conditions, overexploitation of natural resources, availability and quality of water resources, potential effect of production on adjacent crops, historical/archaeological importance of the land, impact of climate change or pollutions, or existence of regulations related to the site (e.g., catchments area, protected area). Organizations are also encouraged to footnote details about the frequency and system with which they conduct their biodiversity assessments. Various biodiversity measurement tools are available (for more information, see European Business & Biodiversity Platform’s workstream on methods, https://ec.europa.eu/environment/biodiversity/business/workstreams/methods/index_en.htm). Organizations are encouraged, albeit with caution, to embrace innovative measurement approaches to improve accuracy. Organizations are encouraged to report this metric alongside others in the Biodiversity IRIS+ Core Metrics Set, as tailored to context, that give a complementary, more complete picture of biodiversity performance. The level of application (e.g., project, site, or organization) and business context of the collected data will heavily inform the type of assessment performed. Examples of business context, to footnote, include screening on biodiversity risks, identifying restoration opportunities, tracking progress against targets (such as biodiversity no net loss or net gain), comparing investment options, and benchmarking.

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Instance: IrisMetric53:OI5942

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5942

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of toxic materials used in the organization's manufacturing processes during the reporting period.

cids:hasName:: Toxic Materials

org:hasIdentifier:: OI5942

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5942/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the level of toxicity present in the organization’s manufacturing processes. Organizations are encouraged to align their reporting to international standards. For example, the European Union Regulation for Registration, Evaluation, Authorization, and Registration of Chemicals (REACH) requires companies to provide information across the industrial supply chain about the risks posed by substances, as well as how they should be handled. This information on the safe use of substances is transmitted along the industrial supply chain to help reduce risks for workers, consumers, and the planet.

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Instance: IrisMetric53:OI5951

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI5951

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gas (GHG) emissions mitigated by the organization during the reporting period, including GHG emissions reductions from both direct and indirect sources.

cids:hasName:: Greenhouse Gas Emissions Mitigated

org:hasIdentifier:: OI5951

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI5951/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including detailed information on calculation methodology and source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total amount of GHG emissions mitigated during the reporting period: the sum of GHG emissions sequestered and avoided or reduced by the organization during the reporting period. To disaggregate by type of GHG emissions mitigation, organizations are encouraged to report Greenhouse Gas Emissions Mitigation Types (OI9839) and, as applicable, Greenhouse Gas Emissions Sequestered (PI9878) and Greenhouse Gas Emissions Avoided or Reduced (PI2764). All such metrics should include GHG emissions reductions from both direct and indirect sources. This metric should be a number representing the organization's total mitigation of carbon. To understand the organization's net carbon emittance, subtract this metric from Greenhouse Gas Emissions: Total (OI1479). This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6041

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6041

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type(s) of greenhouse gases produced or mitigated by the organization during the reporting period. Choose all that apply: - Carbon dioxide (CO2) - Methane (CH4) - Nitrous oxide (N2O) - Hydrofluorocarbons (HFCs) - Perfluorocarbons (PFCs) - Sulfur hexafluoride (SF6) - Carbon dioxide (CO2) directly emitted from biologically sequestered carbon - Undisclosed

cids:hasName:: Greenhouse Gas Types

org:hasIdentifier:: OI6041

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6041/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the type of greenhouse gas emissions produced or mitigated by the organization during the reporting period. To report in alignment with the GHG Protocol, Organizations are encouraged to use this metric in combination with Greenhouse Gas Emissions: Total (OI1479) and Greenhouse Gas Emissions Scopes (OI5732). For more information on the GHG Protocol, organizations should refer to the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools)

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Instance: IrisMetric53:OI6069

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6069

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full-time management employees (managers) of the organization during the reporting period.

cids:hasName:: Full-time Wages: Management

org:hasIdentifier:: OI6069

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6069/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how management levels are defined within their organization. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's management employees and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202). Organizations can refer to the glossary for additional guidance on defining management. The composition of management varies with an organization's stage and type, but managers are generally responsible for setting objectives (defining goals for the group and deciding what work must be done to meet those goals), organizing (dividing work into manageable activities and selecting the right people to accomplish them), motivating and communicating (creating a team out of individuals through decisions on pay, promotion, and communications), measuring (establishing targets and interpreting and analyzing performance), and developing people.

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Instance: IrisMetric53:OI6176

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6176

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the average wage of non-salaried, permanent (full- and part-time) employees of the organization during the reporting period compared to the local minimum wage as of the end of the reporting period.

cids:hasName:: Minimum Wage Multiple

org:hasIdentifier:: OI6176

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6176/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the source from which the local minimum wage was determined. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the average non-salaried wage paid to employees of the organization as a multiple of the local minimum wage during the reporting period. Organizations may use a variety of timeframes to calculate the average non-salaried wage (such as hourly, weekly, or daily) and should use the same time period when comparing wages to the local minimum. For example, if the minimum wage in a given area is based on an hourly rate, the average wage should also be hourly. Organizations should footnote the source of the local minimum wage used to calculate this ratio. Organizations can refer to the definition of minimum wage in the glossary for more resources on where to find minimum wages by various geographies. Organizations are encouraged to narrow the calculation of this ratio to specific geographies, industries, departments, or positions, and organizations should footnote details on how the calculation was done. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6192

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6192

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste disposed by the organization during the reporting period.

cids:hasName:: Waste Disposed: Total

org:hasIdentifier:: OI6192

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6192/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the type(s) of waste disposed.

skos:scopeNote:: This metric is intended to capture the amount of waste disposed safely by the organization during the reporting period. Organizations may consult local, national, and international regulations and guidelines on the disposal of waste to ensure safety measures are incorporated and implemented. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6209

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6209

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has practices in place to manage products over their life beyond the point of sale.

cids:hasName:: Product Lifecycle Management Practices

org:hasIdentifier:: OI6209

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6209/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details about their product lifecycle management practices. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether an organization manages the environmental footprint of their product(s) beyond the point of sale and throughout their life. Product lifecycle management relates to the principle of a circular economy: an economy that is restorative by design and which aims to maintain products, components, and materials at their highest utility and value. Examples of product lifecycle practices to footnote could include the following: - Product take-back, including reclaiming used products from end-consumers for redistribution (following refurbishment or remanufacturing), recycling, or safe disposal. - Reuse programs involving redistribution initiatives to underserved populations, subject to state or local laws. - Product/service design intended to prolong durability or to rely on circular inputs (such as reusable materials or renewable energy). - Investments in technology that enables circular business models. - Product recycling that returns recovered biological resources to the biosphere and extracts biochemicals from organic waste. Organizations can refer to the following sources for further guidance: - Ellen MacArthur Foundation: Circular Economy (http://www.ellenmacarthurfoundation.org/circular-economy/circular-economy) - International Organization for Standardization (ISO) 14040:2006 (http://www.iso.org/iso/catalogue_detail?csnumber=37456)

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Instance: IrisMetric53:OI6213

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6213

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time, female employees at the organization as of the end of the reporting period.

cids:hasName:: Full-time Employees: Female

org:hasIdentifier:: OI6213

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6213/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique, female individuals employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). To report in line with 2X Challenge requirements, organizations should disaggregate among direct, indirect, and supplier employees, as relevant in context. 2X Challenge defines these as follows: - Direct workforce: Share of women directly employed by the investee organization. - Contracted workers: Share of women among third-party workers engaged to perform work related to core business processes for a substantial duration. - Supply chain: Share of women among investee’s primary supplier workforce. If the corresponding proportion of primary suppliers meet entrepreneurship or senior management criteria, this may also justify 2X eligibility. Organizations may also use Supplier Individuals: Total (PI5350) and Supplier Individuals: Female (PI1728) to capture the supply chain disaggregation. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6286

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6286

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a recycling policy in its operating facilities.

cids:hasName:: Recycling Policy

org:hasIdentifier:: OI6286

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6286/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details regarding their recycling policy and how it is being implemented. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture detailed information on the recycling policy in place but does not evaluate the success with which that policy is implemented. Examples of relevant details to footnote include: items recycled (e.g., paper, cardboard, plastic, glass, metal, water), frequency of pickup, type of processing facility, and baseline type of waste processing (where would the waste have gone otherwise, such as waste-to-energy or landfill). Organizations are encouraged to report this metric in conjunction with Waste Reduced (OI7920). Organizations can refer to the following sources for further guidance on implementing their recycling policy: - United States Environmental Protection Agency (http://www2.epa.gov/recycle/recycling-basics) - National Recycling Coalition (http://nrcrecycles.org/learn-3/) - International Organization for Standardization (http://www.iso.org/iso/home/standards/management-standards/iso14000.htm)

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Instance: IrisMetric53:OI6370

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6370

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time equivalent employees dedicated to managing social and environmental performance during the reporting period.

cids:hasName:: Employees Dedicated to Social and Environmental Performance

org:hasIdentifier:: OI6370

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6370/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the local definition of full-time employment.

skos:scopeNote:: This metric is intended to capture the number of employees managing an organization’s social and environmental performance. In calculating the number of full-time equivalent jobs (FTEs), organizations should convert part-time jobs to full-time equivalent jobs on a pro rata basis, based on local definitions. (For instance, if the standard working week equals 40 hours, a 20 hour/week job would be equal to 0.5 FTEs). In this calculation, organizations should also consider the share of employees’ duties allocated to managing social and environmental performance. For instance, if an organization had 4 full-time employees working on social and environmental performance issues each for half of their work time, they would report 2 FTEs under this metric. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6381

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6381

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates which soil conservation practices the organization implemented during the reporting period. Select all that apply: - Application of regionally appropriate practices to minimize disturbance of and physical damage to soil, cropland, and pasturelands - Prevention of soil erosion, acidification, salinization, and accumulation of adverse compounds not otherwise specified - Other (describe)

cids:hasName:: Soil Conservation Practices

org:hasIdentifier:: OI6381

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6381/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including descriptions of soil health practices and methods used, their frequency of application, description of soil health characteristics, and details of nutrient management plans.

skos:scopeNote:: This metric is intended to capture the practices the organization employs to conserve soil and reduce erosion. This metric aligns with the Leading Harvest (https://www.leadingharvest.org/standard) Performance Measure 2.2 on Soil Conservation. Practices that may be relevant to this measure, depending on geography and context, include crop rotation, livestock rotation, composting, no-till farming, cover crops, agroforestry, intercropping, use of live barriers, and other techniques. Organizations may find the three conservation agriculture principles (http://conservationagriculture.mannlib.cornell.edu/pages/aboutca/whatisca.html) and the Farmer Managed Natural Regeneration (FMNR) Manual (https://fmnrhub.com.au/fmnr-manual/) to be helpful resources.

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Instance: IrisMetric53:OI6482

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6482

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the practices used by the organization to acknowledge and support the traditional knowledge, innovations, and practices of local Indigenous communities and enable their customary use of biological resources on land, freshwater, and marine areas managed directly and indirectly by the organization.

cids:hasName:: Indigenous Rights and Stewardship Practices

org:hasIdentifier:: OI6482

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6482/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used as well as the degree to which the organization partners with local Indigenous people to conduct business activities.

skos:scopeNote:: This metric is intended to describe whether and how the organization acknowledges and supports the traditional knowledge, innovations and practices of Indigenous and local communities relevant for the conservation and sustainable use of biodiversity, and their customary use of biological resources, subject to national legislation and relevant international obligations. This metric is based on and references Convention on Biological Diversity’s Aichi Target 18. For further detail, see “TARGET 18 - Technical Rationale Extended” (https://www.cbd.int/sp/targets/rationale/target-18/). Organizations may also find the following resources useful in reporting against this metric: - First Nations Development Institute's Stewarding Native Lands Reading List (https://www.firstnations.org/stewarding-native-lands-resources/) - “Creating a Sustainable World: A Guide to Responsible Stewardship of American Indian Assets” (https://www.ussif.org/files/Publications/TribalAssets.pdf) - “Aichi Target 18 beyond 2020: mainstreaming Traditional Biodiversity Knowledge in the conservation and sustainable use of marine and coastal ecosystems (https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7852408/) - IFC’s Performance Standard 7 (https://www.ifc.org/wps/wcm/connect/topics_ext_content/ifc_external_corporate_site/sustainability-at-ifc/policies-standards/performance-standards/ps7#:~:text=Indigenous%20Peoples%20(2012)&text=PS7%20seeks%20to%20ensure%20that,benefits%20in%20culturally%20appropriate%20ways)

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Instance: IrisMetric53:OI6508

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6508

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, part-time employees at the organization who belong to groups historically marginalized on the basis of race and/or ethnicity as of the end of the reporting period.

cids:hasName:: Part-time Employees: Historically Marginalized

org:hasIdentifier:: OI6508

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6508/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique individuals who belong to groups historically marginalized on the basis of race and/or ethnicity and who are employed by the organization in part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6525

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6525

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates the number of occupational fatalities of full-time, part-time, and temporary employees of the organization during the reporting period.

cids:hasName:: Occupational Fatalities

org:hasIdentifier:: OI6525

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6525/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about each occupational fatality, as well as plans on how to prevent similar fatalities in the future.

skos:scopeNote:: This metric is intended to capture the number of occupational fatalities at the organization during the reporting period. An occupational fatality occurs if an event or exposure results in the fatal injury or illness of a person, either on the employer's premises while the person was there to work or off the employer's premise while the person was there to work (or if the event/exposure was related to the person's work or status as an employee). Organizations can refer to the following sources for additional guidance: - United States Department of Labor, Bureau of Labor Statistics (http://www.bls.gov/iif/oshcfdef.htm) - International Labour Organization, Safety and Health statistics (http://www.ilo.org/global/statistics-and-databases/statistics-overview-and-topics/safety-and-health/lang--en/index.htm)

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Instance: IrisMetric53:OI6696

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6696

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of members of the board of directors or other governing body as of the end of the reporting period who belong to groups historically marginalized on the basis of race and/or ethnicity.

cids:hasName:: Board of Directors: Historically Marginalized

org:hasIdentifier:: OI6696

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6696/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture representation by people from groups historically marginalized on the basis of race and/or ethnicity on the organization’s board of directors. A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6697

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6697

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of reduction in energy consumption achieved as a direct result of energy conservation and efficiency initiatives undertaken by the organization during the reporting period.

cids:hasName:: Energy Conserved

org:hasIdentifier:: OI6697

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6697/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details on energy conservation techniques, type of energy conserved, and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the amount of energy saved by the organization through specific energy-efficiency improvements. Improvements can result from energy-efficient construction/renovation investments within the organization’s operations or by reducing the amount of energy needed to carry out the same processes or tasks. This metric is not intended to capture reduced energy consumption that results from reduced organizational activities (e.g., partial outsourcing). Organizations should footnote the types of energy-conservation techniques employed (e.g., process redesign) and the types of energy reduced (e.g., fuel, electricity, steam). Organizations should footnote all assumptions used, including the basis for calculating reductions in energy consumption (such as base year or baseline) and the rationale for choosing that basis. For example, if the reporting period is annual, organizations should report on the difference in energy consumption between the current year and previous year. Additionally, organizations are encouraged to footnote energy conserved as a percentage of the total energy consumed by the organization. Organizations are encouraged to report this metric in conjunction with Energy Generated for Use: Total (OI9624), Energy Purchased: Total (OI8825), and Energy Conservation Strategy (OI4531). In some contexts, this metric may help measure the HOW MUCH Depth dimension of impact, which helps estimate the degree of change in outcome that the stakeholders experienced. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6709

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6709

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste created by the organization's operations during the reporting period.

cids:hasName:: Waste Produced: Total

org:hasIdentifier:: OI6709

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6709/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the type(s) of waste produced.

skos:scopeNote:: This metric is intended to capture the amount of waste the organization’s operations produced during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6721

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6721

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of rainwater used for the organization's operations during the reporting period.

cids:hasName:: Water Consumed: Rainwater

org:hasIdentifier:: OI6721

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6721/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of rainwater used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. This metric, as well as other metrics calculated using Water Withdrawn (OI0263) and Water Discharged (OI0386), can be used in conjunction with Water Type (OD7536) to describe water consumption in more detail. For further guidance on water uses, see the Alliance for Water Efficiency (http://www.allianceforwaterefficiency.org). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6765

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6765

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization employs green building practices.

cids:hasName:: Green Building Practices

org:hasIdentifier:: OI6765

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6765/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the specific green building practices employed and details on the sustainability certifications, ratings, and labeling schemes received. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s green building practices. Examples of practices to footnote may include energy-saving strategies (e.g., energy use monitoring, efficient appliances and lighting, renewable energy use), systems for increasing water efficiency (e.g., water-efficient appliances, fixtures, and landscaping), systems to monitor and improve air quality (e.g., increased ventilation, access to natural daylight), and use of sustainable materials (e.g., reclaimed products), among others. Certifications to footnote may include LEED certification or LEED equivalent certification. Organizations can refer to the glossary for additional information on green buildings. Organizations are encouraged to report this metric in conjunction with Renewable Energy Capital Expenditures (OI9206). Organizations can also report this metric in conjunction with Energy Conserved (OI6697), Water Conserved (OI4015), or Waste Reduced (OI7920) to capture the quantitative effects of the green building practices they have employed.

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Instance: IrisMetric53:OI6774

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6774

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gas (GHG) emissions avoided through carbon offsets purchased during the reporting period.

cids:hasName:: Greenhouse Gas Emissions Avoided Due to Carbon Offsets Purchased

org:hasIdentifier:: OI6774

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6774/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details on the carbon offsets purchased, along with the assumptions and methodologies used in calculating the emissions avoided. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture greenhouse gas emissions avoided through carbon credits purchased during the reporting period. The same data captured through this metric can also be captured through a combination of Greenhouse Gas Emissions Mitigation Types (OI9839) and Greenhouse Gas Emissions Avoided or Reduced (PI2764). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6912

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6912

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land directly controlled by the organization and under sustainable cultivation or sustainable stewardship. Report directly controlled land area sustainably managed during the reporting period.

cids:hasName:: Land Directly Controlled: Sustainably Managed

org:hasIdentifier:: OI6912

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6912/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the nature of the direct control relationship and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: The IRIS catalog differentiates between land that the organization directly controls and land that the organization indirectly controls. This metric is intended to capture the area of land that is under the organization's direct control. Direct control refers to land for which the organization controls land use through direct operation or management, including situations in which the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, where land is leased to another entity or individual to cultivate (e.g., a third-party manager), land is only directly controlled if the lease is accompanied by exhaustive criteria for land use. Such land-use criteria are often included in management plans and legal agreements that also incorporate sustainability principles and typically include termination provisions in the event of poor performance. To the extent that the third-party manager must make minimal, ad-hoc, and discretionary land-use decisions that fall outside the scope of the land-use criteria, the land may still be considered directly controlled by the organization. Sustainability, in a broad sense, includes sustainable working conditions for employees responsible for land management, resource exploitation that guarantees the continuous delivery of ecosystem services for current and future generations, and even land that has been put under strict no-deforestation requirements. If, for example, a third party manages land under a lease contract, contract conditions and clauses should specify required management, exploitation, ethics, techniques, and conditions of contract termination. The organization should footnote details of these contracts and monitor whether the third party meets the requirements.

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Instance: IrisMetric53:OI6978

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6978

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of female temporary employees paid by the organization during the reporting period.

cids:hasName:: Temporary Employees: Female

org:hasIdentifier:: OI6978

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6978/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details of the type of temporary employment provided. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of temporary female employees who worked for the organization at any point during the reporting period. For example, if an employee worked at some point during the reporting period but was not employed as of the end of the reporting period, such an individual should be counted under this metric. Temporary employees include contracted (or subcontracted) employees, whether their contracts are written or oral; in any case, temporary employment is characterized by a predefined term: fixed-term contracts, project- or task-based contracts, and seasonal, intermittent, or casual work. Relevant details to footnote regarding the type of temporary employment provided could include, among other things, the typical duration of temporary employees’ contracts and the breakdown between full- and part-time temporary employees. Organizations are encouraged to report this metric in conjunction with Temporary Employee Hours Worked (OI8408). This metric is multi-dimensional with regards to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI6995

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI6995

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of permanent employees who were promoted from within the organization during the reporting period.

cids:hasName:: Employees Promoted: Total

org:hasIdentifier:: OI6995

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI6995/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique individuals promoted by the organization during the reporting period and who were in full- or part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). Organizations are encouraged to footnote in which roles and levels employees promoted began and ended the reporting period. Promotion (or career advancement) is defined as the movement of an employee who already works for the organization to a higher grade level either within the same department or to another department as a result of a change in duties, not a market adjustment in salary. For more, see the Society for Human Resource Management (https://www.shrm.org/resourcesandtools/tools-and-samples/policies/pages/job-posting-policy---staff-promotions.aspx). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI7060

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7060

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of occupational illnesses which affected any full-time, part-time, or temporary employees of the organization during the reporting period.

cids:hasName:: Occupational Illnesses

org:hasIdentifier:: OI7060

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7060/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of work-related illnesses arising from exposure to hazards at work. If the same employee experienced more than one occupational illness, each instance of illness should be counted. This metric is sourced from GRI Disclosure 403-10: Work-related Ill Health in GRI 403: Occupational Health and Safety 2018. Per GRI guidance, ‘Ill health’ indicates damage to health and includes diseases, illnesses, and disorders. The terms ‘disease,’ ‘illness,’ and ‘disorder,’ often used interchangeably, refer to conditions with specific symptoms and diagnoses. Work-related injuries and ill health are those that arise from exposure to hazards at work. Other types of incidents can occur that are not connected with the work itself. For more guidance, see GRI Disclosure 403-10 (https://www.globalreporting.org/standards/media/1910/gri-403-occupational-health-and-safety-2018.pdf).

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Instance: IrisMetric53:OI7064

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7064

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full- and part-time employees of the organization who reside in low-income areas during the reporting period.

cids:hasName:: Permanent Employee Wages: Low-Income Areas

org:hasIdentifier:: OI7064

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7064/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the assessment tools used to identify low-income employees. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization’s full- and part-time employees who reside in low-income areas and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202). The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of employees is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.

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Instance: IrisMetric53:OI7065

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7065

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number twenty-foot equivalent units (TEUs) of cargo containers transported by a road, railway, port, or airport during the reporting period.

cids:hasName:: Number of Containers Handled

org:hasIdentifier:: OI7065

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7065/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and specific means of transport.

skos:scopeNote:: This metric is intended to capture the volume of transportation in a particular market or context, which can help assess the productivity and efficiency of transport and logistics infrastructure. For example, this metric could capture whether, as result of an investment, a port is able to boost its productivity by increasing the number of twenty-foot equivalent units (TEU) handled per hour. TEU are equivalent to a standard-size shipping container. Transportation of goods may be by rail, road, air, or sea. International Finance Institutions (IFIs) often use this metric as part of their transportation analysis.

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Instance: IrisMetric53:OI7194

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7194

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization that is owned, as of the end of the reporting period, by individuals who belong to groups historically marginalized due to race and/or ethnicity.

cids:hasName:: Percent Ownership by Historically Marginalized Groups

org:hasIdentifier:: OI7194

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7194/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote their categorization of historically marginalized groups and all other assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percentage of company shares that are owned by individuals from groups historically marginalized due to race and/or ethnicity. Where regional or local laws apply for calculating ownership by historically marginalized groups, reporting should be consistent with these laws. Where such laws do not exist, shares that are publicly traded or owned by institutions cannot contribute to the number of shares owned by historically marginalized groups. The categorization of groups historically marginalized due to race and/or ethnicity varies with location and context. With no internationally agreed-upon definition as to which groups constitute minorities, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized due to race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups.

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Instance: IrisMetric53:OI7225

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7225

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full- and part-time employees who departed the organization involuntarily during the reporting period.

cids:hasName:: Departed Permanent Employees: Involuntary

org:hasIdentifier:: OI7225

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7225/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of involuntary departures from the organization, defined as those employees dismissed for cause, including the elimination of a position. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI7365

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7365

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization employs management practices to protect water quality.

cids:hasName:: Water Quality Practices

org:hasIdentifier:: OI7365

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7365/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the specific details of their water quality practices.

skos:scopeNote:: This metric is intended to capture whether the organization employs practices to protect the quality of the water it uses. Organizations wishing to report strategies to reduce the quantity of water used should report Water Conservation Strategy (OI9326). Organizations should footnote practices employed on, for example, agricultural land over which they have direct control. See glossary definition of directly controlled (land area) for more information. Organizations can report this metric in conjunction with Land Directly Controlled: Total (OI5408) and related submetrics. Examples of water quality practices, to footnote, include the creation of buffer zones (particularly for native species); responsible management of manure, sewage, and fertilizer; and water-quality assessment.

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Instance: IrisMetric53:OI7390

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7390

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the costs incurred by the organization as a result of training provided to employees (full-time, part-time, or temporary) during the reporting period.

cids:hasName:: Employee Training Costs

org:hasIdentifier:: OI7390

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7390/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture funds spent by the organization to train its employees during the reporting period. These costs should not include salary or payroll expenses that are incurred during training hours. Training costs vary widely depending on the level of services provided to participants, whether or not an organization has staff dedicated to engaging employer networks, the level of need in the community where the program is located (greater need requires more outreach), or provision of financial support to participants. These factors can make comparisons of employee training costs across organizations difficult, if not accompanied by additional metrics that specify the level of services provided and level of local need. This metric aligns with SASB HC0101-15: Average training and development expenditure per full time employee.

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Instance: IrisMetric53:OI7394

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7394

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the pesticide hazard classification for pesticides used by the organization, or disaggregates another metric in terms of pesticide hazard classification. Select all that apply: - Class Ia Extremely hazardous - Class Ib Highly hazardous - Class II Moderately hazardous - Class III Slightly hazardous - Class U Unlikely to present acute hazard

cids:hasName:: Pesticide Hazard Classification Type

org:hasIdentifier:: OI7394

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7394/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the hazard classification of pesticides used by the organization on land directly or indirectly managed. For further guidance on hazard classification, see the World Health Organization’s “The WHO Recommended Classification of Pesticides by Hazard and Guidelines to Classification 2019” (https://apps.who.int/iris/bitstream/handle/10665/332193/9789240005662-eng.pdf).

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Instance: IrisMetric53:OI7421

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7421

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization employs charitable practices in its operations.

cids:hasName:: Charitable Practices

org:hasIdentifier:: OI7421

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7421/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the types of charitable practices in place. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization engages in charitable practices. Types of charitable practices, to footnote, may include: contributions of charitable donations to the local areas in which the organization operates or from which it sources; public-facing partnerships with service or charitable organizations; provision of facilities for community events or trainings; provision of trainings for organization's employees to serve in external leadership positions (e.g., on nonprofit Boards of Directors); and provision for paid employee volunteer time. Organizations are encouraged to report this metric in conjunction with Charitable Donations (FP3774). Organizations can also report this metric in conjunction with Community Service Hours Contributed (OI8429), if applicable.

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Instance: IrisMetric53:OI7442

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7442

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of non-hazardous waste created by the organization's operations during the reporting period.

cids:hasName:: Waste Produced: Non-Hazardous Waste

org:hasIdentifier:: OI7442

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7442/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of non-hazardous waste the organization’s operations produced during the reporting period. To report the amount of hazardous waste produced, organizations can report Waste Produced: Hazardous Waste (OI1346). Non-hazardous waste presents no dangers to the environment in terms of contamination or pollution, with definitions varying with local legislation. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI7560

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7560

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land directly controlled by the organization that is impervious to water during the reporting period.

cids:hasName:: Land Directly Controlled: Impervious Surfaces

org:hasIdentifier:: OI7560

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7560/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the area of land directly controlled by the organization that is covered by surfaces that do not allow water (particularly stormwater) to flow through the surface and into the ground. Examples of impervious surfaces include streets, roofs, parking lots, walkways, or any other surfaces and structures made of asphalt, concrete, plastics, or similar materials. In developed-market contexts, organizations may source these data from existing maps. For example, in the United States, see the National Map (https://nationalmap.gov/small_scale/mld/impe100.html). In emerging-market contexts, free satellite mapping tools (such as Google Earth) can be used to create a map of roads as a starting point for these data. For a more detailed map, third-party technical support may be necessary.

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Instance: IrisMetric53:OI7639

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7639

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization as legal or regulatory fines and settlements during the reporting period.

cids:hasName:: Value of Fines and Settlements

org:hasIdentifier:: OI7639

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7639/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the number of fines and settlements, as well as a description of the types of fines paid and actions that were taken to prevent them from being incurred in the future. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the value of legal or regulatory fines and settlements paid by the organization during the reporting period. Depending on the category in which the organization operates, fines could be associated with (but not limited to) any of these: -Bribery or corruption, including violations of the US Foreign Corrupt Practices Act (FCPA) or UK Bribery Act -Data security breaches -Diversity and equal opportunity -Cartel activities, price fixing, anti-trust activities -Consumer privacy -Environmental violations -Employee safety or workplace conditions -False, deceptive, or unfair advertising -False marketing claims -Federal pipeline and storage regulations -Financial reporting inaccuracies -Labor law violations -Land rights disputes -Libel or slander -Money laundering -Tax evasion Organizations should consider reporting this metric in conjunction with Number of Legal and Regulatory Complaints (OI2165).

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Instance: IrisMetric53:OI7783

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7783

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements policies to protect its clients.

cids:hasName:: Social Responsibility Client Policies

org:hasIdentifier:: OI7783

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7783/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the types of policies implemented. See usage guidance for further information.

skos:scopeNote:: This metric can be used by many different types of organizations. Examples of policies that a financial service organization might have in place to protect its clients may include: - All employees involved in collections are trained on collection practices and in particular on acceptable and unacceptable debt collection practices which are clearly spelled out in a code of ethics, book of employee rules, or debt collection manual. - Internal audits check household debt exposure, lending practices that violate procedures including unauthorized refinancing, multiple borrowers or co-signers per household, and other practices that could increase indebtedness. - Productivity targets and incentive systems value portfolio quality at least as highly as other factors, such as disbursement or customer growth. Growth is rewarded only if portfolio quality is high. - The institution's collection practices are covered during the initial training of all employees involved in collections (loan officers, collections employees, and branch managers). In particular, collections employees receive training in acceptable debt collections practices and loan recovery procedures. - The institution documents and communicates to clients about loan policies and procedures for rescheduling credit. - The institution's prepayment penalties, account closure fees, transaction fees, or other penalties are not excessive. - The organization has a culture that values and rewards high standards of ethical behavior and customer service. - Other

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Instance: IrisMetric53:OI7829

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7829

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of members of the organization's investment committee as of the end of the reporting period.

cids:hasName:: Investment Committee Members: Total

org:hasIdentifier:: OI7829

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7829/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of members of an investment committee, the governing body charged with overseeing investments and developing investment policies for board approval. Most, but not all investor organizations have investment committees. If the organization does not have a formalized investment committee, organizations should apply this metric to whatever group of individuals that makes investment decisions. This metric, reported along with Target Stakeholder Demographic (PD5752) to specify historically marginalized groups due to race and/or ethnicity, aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI7860

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7860

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization's practices related to the discharge of wastewater comply with local legal requirements.

cids:hasName:: Wastewater Treatment Compliance

org:hasIdentifier:: OI7860

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7860/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the specific details of their wastewater management policies and any details regarding violation of local compliance.

skos:scopeNote:: This metric is intended to capture an organization's adherence to local and national wastewater-treatment standards and requirements.

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Instance: IrisMetric53:OI7876

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7876

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of marine environment directly controlled by the organization during the reporting period.

cids:hasName:: Marine Area Directly Controlled: Total

org:hasIdentifier:: OI7876

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7876/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the area of marine environment directly controlled by the organization during the reporting period. See the IRIS Glossary definition on “Directly Controlled” (https://iris.thegiin.org/glossary/) for further detail. Datasets on important marine and coastal habitats and species can be applied to support decisions during biodiversity risk screening or to identify conservation and restoration opportunities. The Ocean Data Viewer by Ocean+ (see https://data.unep-wcmc.org/ and https://oceanplus.org/) includes various spatial datasets, such as the distribution of coral reefs, mangroves, and seagrasses, as well as distribution of marine mammals and even feeding and nesting sites for marine turtles. Note that species abundance typically changes over multiple years or even decades.

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Instance: IrisMetric53:OI7877

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7877

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of training hours provided for employees (full-time, part-time, or temporary) during the reporting period.

cids:hasName:: Employee Training Hours

org:hasIdentifier:: OI7877

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7877/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the types of training provided, particularly those that lead to recognized certifications.

skos:scopeNote:: This metric is intended to capture the sum of all training hours provided to employees. It is not intended to capture the average number of training hours per employee. Trainings may include both internal and external opportunities provided by the organization. Training can be categorized as: (a) skills-based training to advance core job responsibilities (enhancing employees' ability to do their jobs effectively); (b) skills-based training on cross-job functions (training beyond regular job responsibilities, enabling employees' to advance in their professions); (c) training on literacy, communications, and other life skills; or (d) trainings related to diversity and inclusion (for example, training on implicit bias or sexual harassment). Organizations should footnote details on the training(s) provided, including the type. This metric is useful in calculating GRI Disclosure 404-1: Average hours of training per year per employee. In the context of this GRI standard, ‘training’ refers to all types of vocational training and instruction, paid educational leave provided by an organization for its employees, training or education pursued externally and paid for in whole or in part by an organization, and training on specific topics. Training does not include on-site coaching by supervisors. Organizations may use Full-Time Employees: Total (OI3160) and Part-Time Employees: Total (OI8864) to disaggregate this metric. Organizations are also encouraged to calculate this indicator for Temporary Employees (OI9028). Organizations may choose to use Target Stakeholder Demographic (PD5752) to disaggregate this metric by gender, race/ethnicity, disability, or other groupings.

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Instance: IrisMetric53:OI7914

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7914

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the mechanisms in place to gather input from stakeholders on product/service design, development, and delivery. Select all that apply: - Identify community need(s), if any, in collaboration with target stakeholders - Consult with target stakeholders about their needs when developing strategy - Collect impact data from stakeholders via interviews and/or surveys - Work with investees to reflect target stakeholders' perspectives in product/service offerings - Monitor target stakeholder satisfaction - None - Other (describe)

cids:hasName:: Stakeholder Engagement

org:hasIdentifier:: OI7914

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7914/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote at which stages (e.g., concept development, product design) stakeholders were engaged, how they were engaged, and whether they were compensated for their engagement.

skos:scopeNote:: This metric is intended to capture the ways in which the organization engages target stakeholders in the design, development, and delivery of product and service offerings. Target stakeholder (or client) engagement strategies involve intentional approaches to align the design and provision of products and services with the priorities of target stakeholders. A target stakeholder can be a client, employee, or anyone the organization is aiming to positively impact. Some organizations call a target stakeholder a ‘beneficiary.’ Organizations aiming to engage communities may consider using Community Engagement Strategy (OI2319). Organizations can refer to the following sources for further guidance on stakeholder engagement: - World Economic Forum: Engaging All Affected Stakeholders into Investments and Activities of Organizations (https://impactmanagementproject.com/wp-content/uploads/Guidance-on-engaging-all-affected-stakeholders.pdf) - Feedback Labs: Is Feedback Smart? (https://feedbacklabs.org/smart-thing/) - Social Performance Task Force: Universal standards for Social Performance Measurement (https://sptf.info/images/USSPM-Manual-English-v2.0-Nov2016.pdf) - Social Value International: Principles of Social Value (https://socialvalueint.org/social-value/principles-of-social-value/) - User Voice: Putting People at the Heart of Impact Practice (https://www.thinknpc.org/resource-hub/user-voice-putting-people-at-the-heart-of-impact-practice/) - Make It Count: Why Impact Matters in User Involvement (https://www.thinknpc.org/resource-hub/make-it-count-why-impact-matters-in-user-involvement/)

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Instance: IrisMetric53:OI7920

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7920

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste reduced by the organization during the reporting period through programs for substitution, recycling, or recovery.

cids:hasName:: Waste Reduced

org:hasIdentifier:: OI7920

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7920/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture waste reductions achieved strictly through the organization's operations. Organizations wishing to report on waste reductions achieved through the sale of products should report Waste Reductions from Products Sold (PI5926). Organizations wishing to report on waste reductions achieved through the provision of services should report Waste Reductions from Services Sold (PI5678). Waste reduction through organizational operations may include efforts to reduce (i.e., using fewer inputs), reuse (e.g., repurposing rather than disposing or recycling excess inputs or unwanted outputs), or recycle (e.g., through established systems or through on-site processing) material or energy.

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Instance: IrisMetric53:OI7983

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI7983

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization offers flexible work arrangements to full-time, part-time, or temporary employees of the organization.

cids:hasName:: Flexible Work Arrangements

org:hasIdentifier:: OI7983

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI7983/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details of the flexible arrangements offered and their uptake. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization offers flexible work arrangements to employees. Examples of flexible work arrangements to footnote may include choosing work shift, choosing flexible working hours (allowing freedom to vary start and stop times), working from remote locations (telecommuting), and job-sharing, among other options (footnote additional details).

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Instance: IrisMetric53:OI8001

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8001

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has policies in place to monitor, evaluate, and ensure worker safety.

cids:hasName:: Worker Safety Policy

org:hasIdentifier:: OI8001

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8001/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details around these policies, including the practices in place to ensure compliance. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization has created policies in line with international norms to protect the safety of its workers. Worker safety entails placing and maintaining the worker in an environment adapted to the worker's physiological and psychological capabilities; preventing health-related departures caused by working conditions; promoting and maintaining the physical, mental, and social well-being of workers in all occupations; and protecting workers from health risks resulting from working conditions. Examples of relevant policy details to footnote include: the process in place to assess safety risks, the frequency with which these risks are assessed, and the training and equipment provided to mitigate these risks. Examples of training and equipment provided to mitigate worker safety risks include: safety training, required protective gear, testing of equipment, and posting of signs. Organizations can refer to the SPI4 (http://cerise-spi4.squarespace.com/), specifically Essential Practice 5a5, for additional indicators related to worker safety. SPI4 is a social audit tool, developed for financial service providers, which can apply to any organization with both social and financial objectives. This metric aligns with GRI Disclosure 403-8: Workers covered by an occupational health and safety management system.

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Instance: IrisMetric53:OI8060

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8060

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of surface water used for the organization's operations during the reporting period.

cids:hasName:: Water Consumed: Surface Water

org:hasIdentifier:: OI8060

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8060/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of surface water used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. Surface water occurs naturally on the Earth’s surface in the form of ice sheets, ice caps, glaciers, icebergs, bogs, ponds, lakes, rivers, and streams. For further details, see the IRIS+ glossary term. This metric applies to organizations sourcing their water directly from an above-ground water body rather than from a water service provider. This metric, as well as other metrics calculated using Water Withdrawn (OI0263) and Water Discharged (OI0386), can be used in conjunction with Water Type (OD7536) to describe water consumption in more detail. For further guidance on water uses, see the Alliance for Water Efficiency (http://www.allianceforwaterefficiency.org). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8113

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8113

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization uses market research to identify the needs of clients and potential clients.

cids:hasName:: Market Research on Clients

org:hasIdentifier:: OI8113

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8113/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of the market research that they conduct and the process and frequency with which they conduct the market research. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization employs market research. Market research on clients enables organizations to better service their clients by understanding topics such as: the characteristics of their target clients, their clients' needs and preferences for products and for delivery channels, and potential barriers for their clients to access products, among other topics. Organizations can refer to the SPI4 (http://cerise-spi4.squarespace.com/), specifically Essential Practice 3a1, for additional indicators related to market research. SPI4 is a social audit tool, developed for financial service providers, which can apply to any organization with both social and financial objectives.

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Instance: IrisMetric53:OI8115

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8115

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of total insurance premium written or sold by the organization during the reporting period.

cids:hasName:: Gross Written Premium

org:hasIdentifier:: OI8115

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8115/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of insurance premium written or sold by the organization during the reporting period. Organizations issuing insurance policies directly should report the amount of premium written, while organizations selling insurance policies underwritten by another organization may instead report the value of premiums sold. This metric is a proxy for resources of an insurer allocated to insurance policies.

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Instance: IrisMetric53:OI8118

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8118

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of female members of the organization's board of directors or other governing body as of the end of the reporting period.

cids:hasName:: Board of Directors: Female

org:hasIdentifier:: OI8118

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8118/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture female representation on the board of directors or governing body of an organization. A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8147

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8147

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time employees at the organization who belong to groups historically marginalized on the basis of race and/or ethnicity as of the end of the reporting period.

cids:hasName:: Full-time Employees: Historically Marginalized

org:hasIdentifier:: OI8147

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8147/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique individuals who belong to groups historically marginalized on the basis of race and/or ethnicity and who are employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8197

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8197

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of the organization’s founders who are female and retain an active role in the company as of the end of the reporting period.

cids:hasName:: Founders: Female

org:hasIdentifier:: OI8197

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8197/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of founders with an active role who are female. An active role may include acting in an advisory capacity for key decisions. It need not necessarily require a full-time role at the organization. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8237

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8237

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a strategy to reduce greenhouse gas (GHG) emissions.

cids:hasName:: Greenhouse Gas Emissions Strategy

org:hasIdentifier:: OI8237

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8237/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of the strategy, the type and scope of emissions on which the strategy focuses, and how the strategy is being implemented, including specific reduction targets. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether or not an organization has a greenhouse gas emissions strategy and to provide, in footnotes, detailed information on that strategy. It does not, however, evaluate the success with which that strategy is implemented. The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol defines direct and indirect emissions as follows: - Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity. - Indirect GHG emissions are emissions that result from the activities of the reporting entity but that occur at sources owned or controlled by other entities. The GHG Protocol further categorizes these direct and indirect emissions into three broad scopes. For more information on the GHG Protocol, organizations should refer to the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools) Organizations reporting this metric should also consider reporting against Greenhouse Gas Emissions: Total (OI1479), Greenhouse Gas Emissions: Direct (OI4112), and Greenhouse Gas Emissions: Indirect (OI9604).

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Instance: IrisMetric53:OI8251

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8251

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time management employees (managers) at the organization as of the end of the reporting period.

cids:hasName:: Full-time Employees: Managers

org:hasIdentifier:: OI8251

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8251/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their organization defines management levels. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique, individual managers employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). Organizations can refer to the glossary for additional guidance on defining management. The composition of management varies with an organization’s stage and type, but managers are generally responsible for setting objectives (defining goals for the group and deciding what work must be done to meet those goals), organizing (dividing work into manageable activities and selecting the right people to accomplish them), motivating and communicating (creating a team out of individuals through decisions on pay, promotion, and communications), measuring (establishing targets and interpreting and analyzing performance), and developing people. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8266

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8266

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of people in paid employment with the organization who reside in low-income areas as of the end of the reporting period, whether they are full-time or part-time.

cids:hasName:: Permanent Employees: Low-Income Areas

org:hasIdentifier:: OI8266

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8266/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the assessment tools used to identify employees who reside in low-income areas. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique individuals employed by the organization in full- or part-time roles as of the end of the reporting period who reside in low-income areas. This metric excludes Temporary Employees (OI9028). The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of employees is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8292

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8292

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, full-time management employees (managers) with disabilities at the organization as of the end of the reporting period.

cids:hasName:: Full-time Employees: Managers with Disabilities

org:hasIdentifier:: OI8292

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8292/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how their organization defines management levels, as well as any specific focus on stakeholders with particular disabilities. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique, individual managers with disabilities employed by the organization in full-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). Organizations can refer to the glossary for additional guidance on defining management. The composition of management varies with an organization’s stage and type, but managers are generally responsible for setting objectives (defining goals for the group and deciding what work must be done to meet those goals), organizing (dividing work into manageable activities and selecting the right people to accomplish them), motivating and communicating (creating a team out of individuals through decisions on pay, promotion, and communications), measuring (establishing targets and interpreting and analyzing performance), and developing people. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8296

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8296

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time, part-time, and temporary employees of the organization that are earning the lowest hourly wage (including bonuses, excluding benefits) paid by the organization as of the end of the reporting period. See usage guidance for further details.

cids:hasName:: Employees Earning Lowest Wage

org:hasIdentifier:: OI8296

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8296/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the lowest wage paid by the organization in each country of operation, whether it meets or exceeds the local minimum wage for the region(s) in which they operate, and any other assumptions made in calculating this metric. See usage guidance for further information.

skos:scopeNote:: This metric is intended to measure the number of employees earning the lowest hourly wage paid by the organization during the reporting period. For example, if the organization's lowest wage paid (including bonuses, excluding benefits) is USD 15 per hour and the organizations pays 300 employees this rate, the value for this metric is 300. Organizations should also footnote what the lowest wage paid is in order to enable minimum wage calculations. To use this metric effectively, organizations working across multiple geographies should capture it at the country level. For each country, organizations should capture the lowest hourly wage paid and the number of employees earning that wage. In the event that an organization is unable to capture these data for each country, organizations are encouraged to capture this metric for the country with the largest number of employees. For salaried workers, organizations may calculate hourly wage by dividing total annual wages by number of hours worked. This metric can be useful in capturing whether a portion of the organization's workforce is paid less than minimum wage. Organizations interested in capturing minimum wage or living wage may instead use Employees Earning Minimum Wage (OI5858) and Employees Earning a Living Wage or Higher (OI4724). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8357

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8357

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste disposed by the organization through incineration during the reporting period.

cids:hasName:: Waste Disposed: Incinerated

org:hasIdentifier:: OI8357

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8357/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of waste the organization incinerated during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8358

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8358

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of employees (including both permanent and temporary workers) who had written contracts for their employment during the reporting period.

cids:hasName:: Employees with Written Contracts

org:hasIdentifier:: OI8358

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8358/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of employees during the reporting period who have formal, written contracts that state the terms of their employment. This metric is multidimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8408

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8408

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid hours worked by temporary employees of the organization during the reporting period.

cids:hasName:: Temporary Employees Hours Worked

org:hasIdentifier:: OI8408

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8408/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of hours worked by temporary employees over the course of the reporting period. Organizations should capture hours worked by contracted (or subcontracted) employees as part of this metric, whether their contracts are written or oral; in any case, temporary employment is characterized by a predefined term: fixed-term contracts, project- or task-based contracts, and seasonal, intermittent, or casual work. Organizations are encouraged to report this metric in conjunction with Temporary Employees (OI9028).

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Instance: IrisMetric53:OI8429

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8429

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of hours volunteered by full- and part-time employees of the organization during the reporting period.

cids:hasName:: Community Service Hours Contributed

org:hasIdentifier:: OI8429

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8429/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture volunteer hours for community service contributed by employees. Organizations should include both paid and unpaid time spent volunteering, whether for company-organized events or for employee-initiated activities. Organizations are also encouraged to report separately volunteer hours contributed during traditional work hours and those contributed outside of traditional working hours. Traditional working hours can be defined by the organization and should be footnoted.

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Instance: IrisMetric53:OI8431

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8431

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full- and part-time employees who departed the organization voluntarily during the reporting period.

cids:hasName:: Departed Permanent Employees: Voluntary

org:hasIdentifier:: OI8431

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8431/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all details regarding how they define voluntary departures. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of voluntary departures from the organization, defined as those departed employees not dismissed for cause or otherwise involuntarily separated from the organization. Organizations can elect to exclude retiring employees when reporting against this metric and should footnote any relevant adjustments. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8541

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8541

None

cids:definedBy:: cids:giin

cids:hasDescription:: Rate of maximum flow of water through a stream or river on land directly or indirectly managed by the organization as of the end of the reporting period.

cids:hasName:: Peak Flow Rate

org:hasIdentifier:: OI8541

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8541/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the highest rate of water flowing through a stream or river per unit of time, typically measured in cubic feet per second or cubic meters per second. Maximum waterflow often occurs during storms. To calculate these data, organizations may use modeling tools such as HydroCAD's Rational Method (https://www.hydrocad.net/rational.htm) or USDA's WinTR-55 Watershed Hydrology (https://www.nrcs.usda.gov/wps/portal/nrcs/detailfull/national/water/?cid=stelprdb1042901).

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Instance: IrisMetric53:OI8646

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8646

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of female employees who were promoted from within the organization during the reporting period.

cids:hasName:: Employees Promoted: Female

org:hasIdentifier:: OI8646

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8646/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique, female individuals promoted by the organization during the reporting period and who were in full- or part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). Organizations are encouraged to footnote in which roles and levels employees promoted began and ended the reporting period. Promotion (or career advancement) is defined as the movement of an employee who already works for the organization to a higher grade level either within the same department or to another department as a result of a change in duties, not a market adjustment in salary. For more, see the Society for Human Resource Management (https://www.shrm.org/resourcesandtools/tools-and-samples/policies/pages/job-posting-policy---staff-promotions.aspx). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8670

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8670

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of employees' strikes and lockouts at the organization during the reporting period.

cids:hasName:: Strikes and Lockouts

org:hasIdentifier:: OI8670

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8670/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the reasons for the strikes or lockouts, the number of employees involved, how long the strikes or lockouts lasted, and the resolution. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of strikes and lockouts occurring among the organization's employees during the reporting period. Strikes and lockouts sometimes represent a breakdown in labor–management relations and a suspension of consultative processes. Data regarding the occurrence of such industrial incidents can usefully convey the state of labor–management relations and the direction of its progression over time. Strikes and lockouts must be set in the context of any limitations of local legislation and benchmarked against norms for inter-country, inter-industry, and inter-category comparisons. As employees take greater freedom in questioning their rights and respect in the workplace, organizations may observe strikes and lockouts increasing. As policies begin to take hold and change is effected, strikes and lockouts may then decrease. An employee strike is a work stoppage caused by one or several of the following voluntary actions by a number of employees: reducing the normal performance of their employment, breaking their employment agreements, refusing or failing to accept engagement for work in which they are usually employed, reducing their normal output, or reducing their normal rate of work. A strike usually happens in response to employee grievances. A lockout, also a work stoppage, is a temporary denial of employment initiated by the employer. Lockouts sometimes occur as a bargaining tactic by the employer in response to an employee strike.

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Instance: IrisMetric53:OI8709

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8709

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of female members of the organization’s investment committee as of the end of the reporting period.

cids:hasName:: Investment Committee Members: Female

org:hasIdentifier:: OI8709

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8709/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of members of the organization’s investment committee who are women. An investment committee is the governing body that is charged with overseeing investments and developing investment policies for board approval. To report against 2X Challenge requirements, organizations at which female investment committee members do not play an active role on the investment committee should not be counted. The share of women on the investment committee should also exceed the legal minimum for the organization’s domicile country. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8725

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8725

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses, excluding benefits) paid to all female part-time employees of the organization during the reporting period.

cids:hasName:: Part-time Wages: Female

org:hasIdentifier:: OI8725

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8725/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture pre-tax wages/salaries paid to the organization's part-time female employees and should not include benefits nor include payroll expenses. These wages should exclude Temporary Employee Wages (OI4202).

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Instance: IrisMetric53:OI8791

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8791

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average wage paid to non-salaried and full-time, part-time, or temporary employees of the organization during the reporting period. Employees who are salaried should be excluded from this calculation.

cids:hasName:: Average Non-Salaried Wage

org:hasIdentifier:: OI8791

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8791/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the time frame over which this metric is calculated and all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the average (mean) non-salaried wage paid to employees of the organization during the reporting period. Organizations can narrow this metric to, for instance, specific geographies, industries, departments, or positions, and organizations should footnote details on how the calculation was done. Organizations are also encouraged to break down and footnote for each the average respective non-salaried wages for full-time, part-time, and temporary employees. Non-salaried employees are paid on a variable basis (such as hourly, daily, weekly, other specified time cycle, or other specified parameter). Since the time frame for non-salaried employees can vary, organizations should footnote the time frame used in this calculation. Non-salaried employees' earnings are contingent on the amount of time worked.

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Instance: IrisMetric53:OI8825

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8825

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of purchased energy consumed by the organization during the reporting period.

cids:hasName:: Energy Purchased: Total

org:hasIdentifier:: OI8825

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8825/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of energy (both renewable and non-renewable) purchased for use by the organization itself. Adding Energy Generated for Use: Total (OI9624) to this metric should equal the total energy consumed by the organization during the reporting period. To disaggregate this total by the type of energy purchased—for example, non-renewable vs. renewable sources—report this metric disaggregated by the relevant options from Primary Energy Source (OI3781). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8828

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8828

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of wastewater used for the organization's operations during the reporting period.

cids:hasName:: Water Consumed: Wastewater

org:hasIdentifier:: OI8828

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8828/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of wastewater used within the organization for any purpose, including but not limited to productive processes (for example, packaging and manufacturing), human consumption, and agricultural purposes. This metric, as well as other metrics calculated using Water Withdrawn (OI0263) and Water Discharged (OI0386), can be used in conjunction with Water Type (OD7536) to describe water consumption in more detail. For further guidance on water uses, see the Alliance for Water Efficiency (http://www.allianceforwaterefficiency.org). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8838

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8838

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, part-time, female employees at the organization as of the end of the reporting period.

cids:hasName:: Part-time Employees: Female

org:hasIdentifier:: OI8838

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8838/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique women employed by the organization in part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8843

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8843

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste disposed by the organization through other means during the reporting period.

cids:hasName:: Waste Disposed: Other

org:hasIdentifier:: OI8843

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8843/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as the specific means of disposal.

skos:scopeNote:: This metric is intended to capture the amount of waste the organization disposed by other means during the reporting period (not sent to landfill, recycled/reused, incinerated, or composted). Organizations should footnote the means of disposal. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8864

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8864

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of paid, part-time employees at the organization as of the end of the reporting period.

cids:hasName:: Part-time Employees: Total

org:hasIdentifier:: OI8864

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8864/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique individuals employed by the organization in part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8865

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8865

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of all employees using employee benefits provided by the organization as of the end of the reporting period.

cids:hasName:: Employment Benefits Uptake

org:hasIdentifier:: OI8865

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8865/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the degree to which employees are actively using benefits provided to them by their employer. This helps to understand whether benefits are actually accessible and helpful to employees, or if they are benefits in name only. To use this metric, organizations should first report Employment Benefits (OI2742) to specify which benefits the organization provides to its employees. Then, organizations should use this metric to capture the percentage of employees who use each of those benefits. This metric aligns in part with Disclosure 401-3b from GRI 401: Employment 2016. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8869

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8869

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of people in paid employment with the organization as of the end of the reporting period, whether they are full-time or part-time.

cids:hasName:: Permanent Employees: Total

org:hasIdentifier:: OI8869

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8869/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique individuals employed by the organization in full- or part-time roles as of the end of the reporting period. This metric excludes Temporary Employees (OI9028). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI8941

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI8941

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all female full-time employees of the organization during the reporting period.

cids:hasName:: Full-time Wages: Female

org:hasIdentifier:: OI8941

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI8941/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's full-time female employees and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202).

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Instance: IrisMetric53:OI9028

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9028

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of temporary employees paid by the organization during the reporting period.

cids:hasName:: Temporary Employees

org:hasIdentifier:: OI9028

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9028/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details regarding the type of temporary employment provided, as well as all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of temporary employees who worked for the organization at any point during the reporting period. For example, if an employee worked at some point during the reporting period but was not employed as of the end of the reporting period, such an individual should be counted under this metric. Temporary employees include contracted (or subcontracted) employees, whether their contracts are written or oral; in any case, temporary employment is characterized by a predefined term: fixed-term contracts, project- or task-based contracts, and seasonal, intermittent, or casual work. Relevant details to footnote regarding the type of temporary employment provided could include, among other things, the typical duration of temporary employees’ contracts and the breakdown between full- and part-time temporary employees. Organizations are encouraged to report this metric in conjunction with Temporary Employee Hours Worked (OI8408). To align to the HIPSO (Harmonized Indicators for Private Sector Operations) indicator Construction Jobs (Temporary Construction), organizations may use this metric and calculate using it and Temporary Employee Hours Worked (OI8408) the number of full-time equivalent (FTE) jobs. For more on this calculation, see Jobs in Directly Supported/Financed Enterprises (PI4874). In order to align with this HIPSO indicator, organizations should include all workers involved in the construction of any company assets, including those employed by third parties if they are working on-site; however, organizations should exclude construction workers if the organization itself is a construction or real estate company. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI9077

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9077

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of formal grievances registered by employees of the organization that were resolved during the reporting period.

cids:hasName:: Number of Employee Grievances Resolved

org:hasIdentifier:: OI9077

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9077/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of grievances that were formally resolved through the organization's employee grievance mechanism during the reporting period. This metric does not capture the total number of grievances registered during the reporting period, which should be reported under Number of Employee Grievances Registered (OI1042). To capture whether the organization has an employee grievance and feedback system in general, organizations should use Employee Feedback and Grievance System (OI3601). Organizations are also encouraged to footnote the ownership of the mechanism, the purpose of the mechanism and its relationship to other grievance mechanisms, the organization’s activities that are covered by the mechanism, the intended users of the mechanism, how the mechanism is managed, the process to address and resolve grievances (including how decisions are made), and the effectiveness criteria used (see GRI 103-2). Effective grievance mechanisms should be legitimate, accessible, predictable, equitable, transparent, rights-compatible, and a source of continuous learning (GRI 2018). For operational-level mechanisms to be effective, they should be based on engagement and dialogue. For a description of each of these criteria, see Guiding Principle 31. United Nations (UN), ‘Guiding Principles on Business and Human Rights, Implementing the United Nations “Protect, Respect and Remedy” Framework,’ 2011. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI9088

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9088

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy to combat and prevent the sexual harassment of employees and a system to monitor compliance with this policy.

cids:hasName:: Sexual Harassment Policy

org:hasIdentifier:: OI9088

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9088/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details about its sexual harassment policy and how it is being implemented.

skos:scopeNote:: This metric is intended to capture the organization’s policy on sexual harassment. The policy should align with internationally recognized standards.

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Instance: IrisMetric53:OI9106

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9106

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization assessed social and environmental risks during the reporting period.

cids:hasName:: Social and Environmental Performance Risk Assessment

org:hasIdentifier:: OI9106

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9106/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on what risks they assessed and how these were addressed. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization systematically assesses risks to social and environmental performance. Examples of social risks to footnote, if relevant, include: mission drift, reputational risk, incidents resulting in harm to clients, client exit, employee dissatisfaction, incentives that can lead to negative behaviors among employees, lack of transparency, negative environmental impacts, gender inequalities and/or discrimination, and lack of implementation of policies, among others. Examples of environmental risks to footnote, if relevant, include: license to operate, reputational risk, incidents resulting in harm to client or the environment (e.g., hazardous waste spills), negative social risks, risks to supply chain sustainability and security, regulatory risk, and climate risk, among others. Organizations are also encouraged to footnote the frequency with which they assess social and environmental performance risks and whether their risk management procedures reflect social and environmental risk criteria. Organizations can refer to the Smart Campaign's Client Protection Principles (www.smartcampaign.org) and the indicators in the Green Module of the SPI4 (http://cerise-spi4.squarespace.com/) for further guidance. Organizations are encouraged to report this metric in conjunction with Social and Environmental Performance Reporting (OI4732) and Social and Environmental Targets (OD4091).

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Instance: IrisMetric53:OI9202

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9202

None

cids:definedBy:: cids:giin

cids:hasDescription:: Rate of flowing water in a stream or river on land directly or indirectly managed by the organization as of the end of the reporting period.

cids:hasName:: Streamflow Rate

org:hasIdentifier:: OI9202

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9202/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the volume of water flowing through a stream or river per unit time, typically measured in cubic feet per second or cubic meters per second. These data are often calculated based on models such as MIKE-SHE/BASIN (https://www.mikepoweredbydhi.com/products/mike-she), RIBASIM (https://www.deltares.nl/en/software/ribasim/), and WEAP (https://www.weap21.org/). To calibrate models, investors may consult resources such as Water Canary (https://www.watercanary.com/). Further data can be found from sources such as HydroAtlas (https://www.hydrosheds.org/page/hydroatlas) and Conservation Gateway's Global Streamflow Databases (https://www.conservationgateway.org/ConservationPractices/Freshwater/EnvironmentalFlows/MethodsandTools/ELOHA/Pages/Global-Streamflow-Databases.aspx). Organizations may report this metric in conjunction with Land Indirectly Controlled: Total (PI3789) and Land Directly Controlled: Total (OI5408). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI9206

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9206

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of money spent by the organization for renewable energy infrastructure and technology to produce energy intended for consumption at the organization's operating facilities during the reporting period.

cids:hasName:: Renewable Energy Expenditures

org:hasIdentifier:: OI9206

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9206/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type of expenditures made and details on the energy sources to be used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s investments in infrastructure to produce energy that will be consumed by the organization. For example, a large-scale manufacturing facility in the desert might install a solar array or wind farm. Renewable energy sources include solar, wind, geothermal, hydro energy, and biomass, among other forms. Organizations can refer to the glossary for additional information. Large-scale hydropower is often excluded from the definition of renewable energy. Although water itself is a renewable resource, the natural ecology of rivers is not, and hydroelectric dams can adversely affect aquatic ecosystems. Organizations can refer to the Low Impact Hydropower Institute (http://lowimpacthydro.org) for further guidance on creating low-impact hydropower operations. Organizations may have various motivations for making these capital expenditures, including reducing Greenhouse Gas (GHG) emissions, reducing long-term energy expenditures, increasing the stability of energy pricing, or diversifying their sources of energy supply. Organizations are encouraged to footnote changes in the organization's regular, recurring energy costs caused by their investments in renewable energy infrastructure and technology. Organizations are encouraged to report this metric in conjunction with Green Building Practices (OI6765).

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Instance: IrisMetric53:OI9278

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9278

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the level of treatment that discharged water received during the reporting period. Choose all that apply: - Primary treatment - Secondary treatment - Tertiary treatment - No treatment

cids:hasName:: Water Treatment Level

org:hasIdentifier:: OI9278

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9278/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the level of water treatment enacted by the organization during the reporting period. Organizations may report the level of treatment for any water or effluents at the point of discharge, whether treated themselves onsite or sent to a third party for treatment. Both lagoon and mechanical treatment can be included, where appropriate. This metric applies to all elements of water discharge, including used water, unused water, and effluents. Organizations may use this metric to disaggregate Water Discharged (OD0386) by volume of water treated. For sanitation-related investments, organizations should disaggregate and apply this calculation specifically to wastewater. Treating water aims to improve water’s quality to make it more acceptable for an end-use, such as drinking, industry, or safe return to the environment, by removing or reducing existing water contaminants. Increasing population pressure is increasing the amount of wastewater. Untreated effluent is discharged to water bodies and terrestrial ecosystems, leading to nutrient surpluses (which can cause anoxic conditions and species loss) and the presence of toxic, often non-degradable compounds in ecosystems. Untreated wastewater contains pathogens that can contaminate drinking water. Treating and recycling polluted water can help tackle water shortages. Minimum requirements for treatment might be specified by national, sub-national, or local legislation; in setting treatment levels, however, organizations should consider the impacts of their overall water discharge and the needs of other water users. For further guidance on treatment requirements, see SDG 6: Progress on Wastewater Treatment (https://apps.who.int/iris/bitstream/handle/10665/275967/9789241514897-eng.pdf?ua=1).

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Instance: IrisMetric53:OI9326

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9326

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements a conservation strategy to reduce its water usage.

cids:hasName:: Water Conservation Strategy

org:hasIdentifier:: OI9326

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9326/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of their strategy, including how it is being implemented, how water usage is recorded, and specific reduction targets. Organizations should also footnote any elements in the strategy that address risks associated with water withdrawal. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture detailed information on the organization’s water conservation strategy in place but does not evaluate the success with which that strategy is implemented. Water conservation encompasses efforts made to reduce the amount of water needed to execute current processes or tasks. This metric is not intended to capture overall reduced water consumption due to reduced organizational activities (e.g., partial outsourcing of production). Details of water conservation efforts to footnote include organizational or technological innovations that allow a defined process or task to consume water more efficiently. These may include improved water-management practices, process redesign, the conversion and retrofitting of equipment (e.g., water-efficient equipment), or the elimination of unnecessary water use through changes in behavior. Organizations’ water-reduction strategies could also include seeking alternative water sources such as gray water or rainwater capture systems. Organizations should footnote which efforts are components of their strategy. Mismanagement of water can pose risks to operational elements including brand, credibility, credit rating, insurance, and operating costs. Organizations should footnote their analysis of such risks and how they are being addressed. Organizations are encouraged to report the amount of water conserved using Water Conserved (OI4015) and Water Used: Total (OI1697), plus its related submetrics.

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Instance: IrisMetric53:OI9331

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9331

None

cids:definedBy:: cids:giin

cids:hasDescription:: This metric is intended to capture detailed information on the organization’s water conservation strategy in place but does not evaluate the success with which that strategy is implemented. Water conservation encompasses efforts made to reduce the amount of water needed to execute current processes or tasks. This metric is not intended to capture overall reduced water consumption due to reduced organizational activities (e.g., partial outsourcing of production). Details of water conservation efforts to footnote include organizational or technological innovations that allow a defined process or task to consume water more efficiently. These may include improved water-management practices, process redesign, the conversion and retrofitting of equipment (e.g., water-efficient equipment), or the elimination of unnecessary water use through changes in behavior. Organizations’ water-reduction strategies could also include seeking alternative water sources such as gray water or rainwater capture systems. Organizations should footnote which efforts are components of their strategy. Mismanagement of water can pose risks to operational elements including brand, credibility, credit rating, insurance, and operating costs. Organizations should footnote their analysis of such risks and how they are being addressed. Organizations are encouraged to report the amount of water conserved using Water Conserved (OI4015) and Water Used: Total (OI1697), plus its related submetrics.

cids:hasName:: Anti-Discrimination Policy

org:hasIdentifier:: OI9331

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9331/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the policy, including the types of discrimination protected against and the systems in place to ensure compliance. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s policy to combat discrimination in the workplace. Anti-discrimination policies, often called non-discrimination or equal employment opportunity policies, prohibit or penalize discrimination on the basis of age; color; disability; gender expression; gender identity; HIV status; marital status; national, social, or ethnic origin; participation in collective bargaining agreements; political opinion; race; religion; or sexual orientation. Such policies prohibit making recruitment, compensation, termination, promotion, or any other conditions of employment contingent upon any of the affiliations listed above for any employee or job applicant. Organizations can refer to the following sources for additional information on best practices: - Human Rights Campaign: Workplace Discrimination (http://www.hrc.org/resources/entry/Workplace-Discrimination-Policies-Laws-and-Legislation) - Human Rights Campaign: Equal Employment Opportunity (http://www.hrc.org/resources/entry/sample-equal-employment-opportunity-policies)

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Instance: IrisMetric53:OI9379

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9379

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has been identified as out of compliance with any local labor, tax, or environmental regulations during the reporting period.

cids:hasName:: Local Compliance

org:hasIdentifier:: OI9379

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9379/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the organization’s lack of compliance with local regulations, if any. Organizations should consider reporting this metric in conjunction with Number of Legal and Regulatory Complaints (OI2165) and Value of Fines and Settlements (OI7639).

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Instance: IrisMetric53:OI9412

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9412

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of wastewater treated by the organization during the reporting period.

cids:hasName:: Wastewater Treated

org:hasIdentifier:: OI9412

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9412/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about their wastewater treatment practices and all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how much wastewater derived from an organization's productive or operational processes is treated. Wastewater, or water that carries wastes, is usually a mixture of water and dissolved or suspended solids. Treatment aims to improve the quality of the wastewater before the remaining water is discharged back to the environment by reducing suspended solids, biodegradable organics, pathogenic bacteria, and nutrients. Wastewater treatment typically takes place over three levels: primary (mechanical), secondary (biological), and tertiary. Organizations may further specify the wastewater's level of treatment by disaggregating this metric by Water Treatment Level (OI9278). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI9417

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9417

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implemented a community health resilience and improvement strategy during the reporting period to improve health outcomes and increase the resilience of target stakeholder populations.

cids:hasName:: Community Health Resilience and Improvement Strategy

org:hasIdentifier:: OI9417

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9417/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture whether an organization has a health resilience and improvement strategy in place but does not evaluate the effectiveness of that strategy. Organizations are encouraged to footnote qualitative or narrative data regarding how their business activities may impact health outcomes, as well as steps taken to improve health outcomes and increase the resilience of target stakeholder populations.

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Instance: IrisMetric53:OI9478

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9478

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy and practice of ensuring fair dismissal of employees and a system to monitor compliance with this policy.

cids:hasName:: Fair Dismissal Policy

org:hasIdentifier:: OI9478

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9478/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about its fair dismissal policy. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s policy on fair dismissal. The ILO defines the boundaries for what is considered fair dismissal. Reasons for dismissal which are considered unfair dismissal include those based on union membership or participation in union activities, those in response to filing a complaint against an employer, or those based on race, color, sex, marital status, family responsibilities, pregnancy, religion, political opinion, national extraction or social origin, temporary absence due to illness, or absence from work during maternity leave. Organizations can refer to the following source for further guidance: International Labour Organization, Termination of Employment at the Initiative of the Employer (http://www.ilo.org/public/libdoc/ilo/1982/82B09_147_engl.pdf) Organizations are encouraged to report this metric in conjunction with Employee Involuntary Turnover Rate (OI3989) and Employee Voluntary Turnover Rate (OI1638).

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Instance: IrisMetric53:OI9485

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9485

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the company has a written policy on diverse representation and a system to monitor compliance with this policy.

cids:hasName:: Diverse Representation Policy

org:hasIdentifier:: OI9485

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9485/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote at what levels of the organization this policy applies (including board of directors, C-suite, and management levels), as well as what mechanisms are in place to enforce this policy.

skos:scopeNote:: This metric is intended to capture the organization’s policy on diverse representation. Organizations using this metric should consider whether their policy accounts for the representation of women; members of groups historically marginalized on the basis of race and/or ethnicity, including people of color; gender and sexual minorities; and people living with disabilities.

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Instance: IrisMetric53:OI9604

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9604

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gases (GHG) emitted from indirect emissions sources as a result of the organization's operations during the reporting period.

cids:hasName:: Greenhouse Gas Emissions: Indirect (Scope 2)

org:hasIdentifier:: OI9604

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9604/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including detailed information on their calculation methodology and source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the amount of greenhouse gases emitted indirectly by the organization from the generation of purchased energy during the reporting period. For tools that may be helpful in calculating this and related metrics, see GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools). The Greenhouse Gas Protocol (GHG Protocol), the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions, defines indirect emissions as emissions that result from the activities of the reporting entity but that occur at sources owned or controlled by other entities. The GHG Protocol further categorizes indirect emissions into "Scope 2" and "Scope 3." Scope 2 includes GHG emissions resulting from the consumption of purchased electricity, heat, or steam. Scope 3 includes indirect emissions such as the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g., Transition and Distribution [T&D] losses) not covered in Scope 2, outsourced activities, and waste disposal, among other sources. For more information on the GHG Protocol, organizations should refer to the following: the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools) In the context of this metric, indirect emissions refer to GHG emissions from the generation of electricity, heat, or steam that is imported and consumed by the reporting organization. Organizations are also encouraged to report Greenhouse Gas Emissions Strategy (OI8237).

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Instance: IrisMetric53:OI9624

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9624

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy generated and consumed by the organization during the reporting period.

cids:hasName:: Energy Generated for Use: Total

org:hasIdentifier:: OI9624

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9624/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of energy produced and used by the organization. For example, if an organization installed solar panels at its factory, it would report the amount of energy produced and used from those panels. To disaggregate this total by the type of energy generated for use—for example, non-renewable vs. renewable sources—report this metric disaggregated by the relevant options from Primary Energy Source (OI3781). Adding this metric to Energy Purchased: Total (OI8825) should equal the total energy consumed by the organization during the reporting period. Organizations wishing to report on the amount of energy generated for sale should use Energy Generated for Sale: Total (PI8706). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI9650

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9650

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a written policy against forced labor and a system to monitor compliance of this policy.

cids:hasName:: Forced Labor Policy

org:hasIdentifier:: OI9650

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9650/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the relevant details of their forced labor policy, including how it is enforced.

skos:scopeNote:: This metric is intended to capture the organization’s policy on forced labor, which is any work or service which individuals are forced to do against their will under the threat of punishment. Forced labor takes different forms, including debt bondage, trafficking, and other forms of modern slavery. Organizations can refer to the following source for further guidance: International Labour Organization standards on forced labor (http://www.ilo.org/global/topics/forced-labour/lang--en/index.htm).

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Instance: IrisMetric53:OI9677

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9677

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all full- and part-time employees of the organization during the reporting period.

cids:hasName:: Permanent Employee Wages: Total

org:hasIdentifier:: OI9677

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9677/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization’s full- and part-time employees and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202).

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Instance: IrisMetric53:OI9767

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9767

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the additional average wage paid to employees of the organization compared to the average wage paid for a similar job in a similar industry or category and organization in the local market as of the end of the reporting period.

cids:hasName:: Wage Premium

org:hasIdentifier:: OI9767

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9767/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the specific position(s) for which the wage premium applies, as well as assumptions and sources related to the comparable position and similar organization. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the extent to which the organization pays above-market wages by position. Organizations should use the average wage for the specific position analyzed. To source data points for average wages paid to employees in comparable positions at similar organizations, organizations can refer to resources issued by independent, third-party research bodies within their respective countries of operation. For example, organizations operating in the United States may refer to wage data by area and occupation published by the U.S. Bureau of Labor Statistics (http://www.bls.gov/bls/blswage.htm). Additional resources include The World Bank Group's WDR2013 Occupational Wages around the World report (http://data.worldbank.org/data-catalog/occupational-wages), WageIndicator.org (http://www.wageindicator.org/main/salary/Salarycheckers), and PayScale.com (https://www.payscale.com/), among others. In some circumstances, this metric can help describe the CONTRIBUTION an enterprise likely had to the degree of change (depth) in outcome that the stakeholders experienced, relative to what the market or social system would have done anyway. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI9839

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9839

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes types of greenhouse gas (GHG) emissions mitigation applied by the organization during the reporting period. Choose all that apply: - GHG emission reductions from fuel combustion - GHG emission reductions from industrial processes (non-combustion, chemical reaction, fugitive, other) - GHG emission reductions from land use, land use change, and forestry - GHG emissions reductions from livestock - GHG emissions reductions from waste handling and disposal - GHG emissions avoided from product replacements - GHG emissions avoided due to carbon offsets sold - GHG emissions avoided due to carbon offsets purchased - GHG emissions sequestered from land use, land use change, and forestry - GHG emissions sequestered from Carbon Capture and Storage - Other (describe)

cids:hasName:: Greenhouse Gas Emissions Mitigation Types

org:hasIdentifier:: OI9839

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9839/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the different types of GHG emissions mitigation. Organizations should use this metric in conjunction with Greenhouse Gas Emissions Mitigated: Total (OI5951), the sum of GHG emissions sequestered and avoided or reduced by the organization during the reporting period. The American Carbon Registry (ACR) develops standards for categorizing ways in which greenhouse gas emissions can be reduced, avoided, and sequestered across organizations’ operational footprint. For more information, see the ACR Standards (https://americancarbonregistry.org/carbon-accounting/standards-methodologies). For GHG emissions related to products, organizations may refer to Greenhouse Gas Emissions of Product (PD9427) and Greenhouse Gas Emissions of Product Replaced (PD2243). Additional IRIS metrics exist for the following types of emissions mitigation included in this metric: Greenhouse Gas Emissions Avoided Due to Carbon Offsets Purchased (OI6774) and Greenhouse Gas Emissions Avoided Due to Carbon Offsets Sold (PI2787).

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Instance: IrisMetric53:OI9847

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9847

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste disposed by the organization through composting during the reporting period.

cids:hasName:: Waste Disposed: Composted

org:hasIdentifier:: OI9847

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9847/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of waste the organization composted during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:OI9891

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9891

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of pesticides used during the reporting period on land area directly controlled by the organization.

cids:hasName:: Pesticide Use

org:hasIdentifier:: OI9891

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9891/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the classification of pesticides used by hazard level, as listed by the World Health Organization’s (WHO) Acute Toxicity Hazard Categories. Organizations should also footnote the source of data. See glossary term and usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the quantity of pesticides used during the reporting period on land directly controlled by the organization. Pesticide use refers to the use of insecticides, fungicides, herbicides, disinfectants, and any other substance intended to prevent, destroy, attract, repel, or control any pest, including unwanted species of plants or animals, during the production, storage, transport, distribution, and processing of food, agricultural commodities, and animal feeds that may be administered to animals for the control of parasites. Organizations can refer to the glossary for additional information on pesticide use and the WHO Acute Toxicity Hazard Categories. Organizations that use WHO Class Ia (extremely hazardous) and Ib (highly hazardous) pesticides should footnote additional details on the relevant land (for example, area applied and crops present) and pesticide use.

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Instance: IrisMetric53:OI9948

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9948

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all part-time employees of the organization during the reporting period.

cids:hasName:: Part-time Wages: Total

org:hasIdentifier:: OI9948

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9948/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's part-time employees and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202).

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Instance: IrisMetric53:OI9956

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#OI9956

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of wages (including bonuses and excluding benefits) paid to all part-time employees of the organization during the reporting period who belong to groups historically marginalized on the basis of race and/or ethnicity.

cids:hasName:: Part-time Wages: Historically Marginalized

org:hasIdentifier:: OI9956

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/OI9956/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture pre-tax wages and salaries paid to the organization's part-time employees who belong to historically marginalized groups and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202). The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups.

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Instance: IrisMetric53:PD0754

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD0754

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether the organization has assessed the quality of the learning environment for children or learners who used the organization's products/services as of the end of the reporting period.

cids:hasName:: Learning Environment Quality Assessment

org:hasIdentifier:: PD0754

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD0754/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which tools or methodologies were used to assess the quality of the learning environment. Organizations are also encouraged to footnote details about the frequency with which they conduct such assessments.

skos:scopeNote:: This metric is intended to capture whether the organization has evaluated the quality of the learning environment it provides. Organizations should use existing, validated processes or structural measures, such as Early Childhood Environment Rating Scale, or ECERS (https://ers.fpg.unc.edu/scales-early-childhood-environment-rating-scale-third-edition); Family Child Care Environment Rating Scale, or FCCERS (https://www.ersi.info/fccers.html); Classroom Assessment Scoring System, or CLASS (https://teachstone.com/class/); or the StimQ-Preschool (https://med.nyu.edu/pediatrics/developmental/sites/default/files/developmental/stimqp_manual.pdf), to assess quality in home or childcare environments, selecting such measures as suit the specific project context.

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Instance: IrisMetric53:PD1007

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1007

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the setting of community development facilities or housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period. Choose all that apply: - Urban - Rural - Peri-urban - Other

cids:hasName:: Setting of Housing/Community Facilities

org:hasIdentifier:: PD1007

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1007/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details and descriptions of the types and locations of community development or housing units constructed or preserved (especially if selecting "Other").

skos:scopeNote:: This metric is intended to capture the setting of housing units constructed or preserved in both single-and multi-family buildings. This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD1310

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1310

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of connection provided to households or individuals as a result of the organization's activities during the reporting period. Choose all that apply: - Piped water - Sewer - Grid electricity - Off-grid electricity - Internet - Phone: Mobile - Phone: Landline - Other (describe)

cids:hasName:: Connection Type

org:hasIdentifier:: PD1310

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1310/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the type of connections to utilities and other services provided to households or businesses as a result of the organization’s activities. Organizations may use this metric to disaggregate Number of Household or Business Connections (PI8053). For example, disaggregating Number of Household or Business Connections (PI8053) by Connection Type (PD1310), option "Piped Water," would yield the number of piped water connections provided by the organization to households or businesses during the reporting period.

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Instance: IrisMetric53:PD1392

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1392

None

cids:definedBy:: cids:giin

cids:hasDescription:: NOTE: this metric has been discontinued.

cids:hasName:: Parent/Community-Teacher Engagement

org:hasIdentifier:: PD1392

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1392/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote descriptive details about the engagement(s).

skos:scopeNote:: This metric is intended to capture context on the relationship between teachers and parents of students or the broader community. Organizations are encouraged to report the frequency and nature of parental and community engagement with teachers in their annual or impact reports. For example, the National Parent Teacher Association in the United States discloses the number and nature of teacher and parental activities every year.

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Instance: IrisMetric53:PD1403

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1403

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of potential potable water provided over the lifetimes of all products sold during the reporting period.

cids:hasName:: Water Provision Capacity of Products Sold: Potable

org:hasIdentifier:: PD1403

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1403/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total potential lifetime potable water produced or provided by products sold during the reporting period. For example, an organization that sells home water pumps that provide homeowners with drinking water should report the total potable water the pump can deliver over its expected lifetime. Potable water is safe enough for human consumption or use for domestic purposes, drinking, cooking, and personal hygiene with low risk of immediate or long-term harm. When multiplying the potable water provision capacity of each product sold by Units/Volume Sold: Total (PI1263), organizations should, under Units/Volume Sold: Total (PI1263), use the absolute number of product units sold rather than the volume of potable water provided by the product.

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Instance: IrisMetric53:PD1504

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1504

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy potentially generated over the lifetime of products sold by the organization during the reporting period.

cids:hasName:: Energy Capacity of Products Sold

org:hasIdentifier:: PD1504

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1504/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the energy type(s) and all assumptions used to determine the energy capacity.

skos:scopeNote:: This metric is intended to capture the total product-lifetime energy that could be generated by products that the organization sold during the reporting period. It most applies to products that will be operated or used by a client of the organization (as opposed to the organization itself). Organizations should report Energy Capacity of Product (PD2713) for each relevant energy-generating product and disaggregate Units/Volume Sold: Total (PI1263) by product. When multiplying the energy capacity of each product sold by Units/Volume Sold: Total (PI1263), organizations should, under Units/Volume Sold: Total (PI1263), use the absolute number of product units sold rather than the volume of energy delivered by the product.

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Instance: IrisMetric53:PD1516

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1516

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of product or service provided by the organization in detail. Select from the options in the Reference List tab.

cids:hasName:: Product/Service Detailed Type

org:hasIdentifier:: PD1516

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1516/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture a detailed description of the product or service provided from among the options given in the definition. Organizations can report on this metric at an organizational level (selecting all product/service details that apply) or for a specific product/service (selecting the product/service detail for which the organization is reporting). Organizations providing water, sanitation, and hygiene (WASH) services may use this metric in conjunction with WASH Facilities Type (PD3668) to more specifically describe the facilities provided to target stakeholders through their investments.

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Instance: IrisMetric53:PD1602

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1602

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the unit of measure for reporting products or services sold, produced, exported, or installed by the organization. Select one: - British thermal units (Btu) - Gigawatt hours (GWh) - Hectares - Hours - Joules - Kilograms - Kilometers (Km) - Kilowatt-hours (kWh) - Licenses - Liters - Pounds - Quintiles - Square feet - Square meters - Tons - Other Note: Several metrics are reported in conjunction with this metric, such as Units/Volume Sold: Total (PI1263).

cids:hasName:: Unit of Measure

org:hasIdentifier:: PD1602

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1602/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the unit of measure for each product/service for which data are reported, as well as the actual unit of measure used for reporting if they select "Other."

skos:scopeNote:: This metric is intended to capture in which unit of measure another metric reports. For example, if reporting units sold for two crops, one with sales volume measured in pounds and another with sales volume measured in tons, the organization should separately provide the unit of measure and units sold for each crop. This metric is intended to be reported in conjunction with other relevant IRIS metrics. Organizations can filter on the "Reporting Format" column to see those metrics that require indicating Unit of Measure (PD1602).

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Instance: IrisMetric53:PD1620

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1620

None

cids:definedBy:: cids:giin

cids:hasDescription:: Type(s) of crop produced by the organization during the reporting period. Select from the options in the Reference List tab.

cids:hasName:: Crop Type

org:hasIdentifier:: PD1620

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1620/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture which type(s) of crop were produced by the organization during the reporting period. Organizations can report this metric at the organizational level (selecting all relevant answer options) or for a specific product or service (selecting only one crop type for the product or service for which the organization is reporting). This metric aligns to Leading Harvest (https://www.leadingharvest.org/standard) Performance Measure 7.4: Crop Diversity. The list of options in the Reference List follows guidance from the Food and Agriculture Organization (FAO) of the United Nations (http://www.fao.org/faostat/en/#data/QC).

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Instance: IrisMetric53:PD1676

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1676

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the protected status of the land the organization seeks to benefit during the reporting period. Choose all that apply: - Strict Nature Reserve (IUCN Category 1a) - Wilderness Area (IUCN Category Ib) - National Park (IUCN Category II) - Natural Monument or Feature (IUCN Category III) - Habitat/Species Management Area (IUCN Category IV) - Protected Landscape/Seascape (IUCN Category V) - Protected Area with Sustainable Use of Natural Resources (Category VI) - No Current Protections - Other (describe)

cids:hasName:: Target Area Protected Status

org:hasIdentifier:: PD1676

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1676/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the protected status of the area relevant to the organization’s planet-related stakeholders. This metric is equivalent to the IUCN’s Protected Area Categories (https://www.iucn.org/theme/protected-areas/publications/protected-planet-report). If selecting the option “Other,” organizations are encouraged to align to an existing, generally accepted standard classifying the target area. If doing so, organizations should footnote the classification and standard used.

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Instance: IrisMetric53:PD1928

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD1928

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes compulsory insurance products required by the organization.

cids:hasName:: Compulsory Insurance Products

org:hasIdentifier:: PD1928

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD1928/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the required insurance products for each product/service provided. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture which compulsory insurance products the organization requires. Examples of compulsory insurance products to footnote include agricultural insurance, credit life insurance, and life and accident insurance, among others.

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Instance: IrisMetric53:PD2020

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2020

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of potential water provided over the lifetimes of all products sold during the reporting period.

cids:hasName:: Water Provision Capacity of Products Sold: Total

org:hasIdentifier:: PD2020

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2020/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total potential lifetime water produced or provided by products sold during the reporting period. For example, an organization that sells home water pumps that provide the homeowners with water should report the total water the pump can deliver over its expected lifetime. When multiplying the water provision capacity of each product sold by Units/Volume Sold: Total (PI1263), organizations should, under Units/Volume Sold: Total (PI1263), use the absolute number of product units sold rather than the volume of water provided by the product.

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Instance: IrisMetric53:PD2243

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2243

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gases (GHG) that would have been emitted by the replaced product during the lifetime of the organization's product. Organizations should use Product Lifetime (PD4587) to capture the lifetime of the product.

cids:hasName:: Greenhouse Gas Emissions of Product Replaced

org:hasIdentifier:: PD2243

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2243/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details on the product replaced, including source of data on its GHG emissions, along with other calculation assumptions.

skos:scopeNote:: This metric is intended to capture the GHG emissions of the product that is being replaced by a product from the organization, with emissions measured over the lifetime of the organization's product. For example, an organization that sells solar lights might report the product replaced as a kerosene lamp, reporting against this metric the GHG emissions from that replaced kerosene lamp over the lifetime of the organization's solar light. The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. For more information on the GHG Protocol, organizations should refer to the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools) In some circumstances, this metric can help describe the CONTRIBUTION an enterprise likely had to the degree of change (depth) in outcome that the stakeholders experienced, relative to what the market or social system would have done anyway. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD2285

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2285

None

cids:definedBy:: cids:giin

cids:hasDescription:: Type of packaging used by the organization during the reporting period. Select all that apply: - Recycled materials - Non-recycled compostable or renewable materials - Non-recycled, non-compostable, non-renewable materials

cids:hasName:: Packaging Type

org:hasIdentifier:: PD2285

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2285/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the type(s) of packaging materials—a key source of waste, with potential negative environmental consequences—used by the organization during the reporting period. Organizations are encouraged to report this metric in conjunction with Packaging Weight (PI1422) for each type of packaging. Organizations are also encouraged to footnote whether the packaging includes clear messaging around the environmental implications of and recycling options for the packaging. For example, organizations using cardboard boxes may note that the boxes are reusable and recyclable, as well as compostable, if relevant.

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Instance: IrisMetric53:PD2532

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2532

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period. Choose all that apply: Rent or Sale: - Rent - Sale Number of bedrooms: - Studio - 1-Bedroom - 2-Bedroom - 3-Bedroom - 4-Bedroom - 5-Bedroom - Other

cids:hasName:: Housing Type

org:hasIdentifier:: PD2532

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2532/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details and descriptions of the types of housing units constructed or preserved (especially if selecting "Other").

skos:scopeNote:: This metric is intended to capture the type of housing units constructed or preserved in both single- and multi-family buildings. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD2541

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2541

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the socioeconomic groups of stakeholders targeted by the organization as of the end of the reporting period. Choose all that apply: - Lower-income - Lower middle-income - Upper middle-income - Other (describe)

cids:hasName:: Target Stakeholder Socioeconomics

org:hasIdentifier:: PD2541

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2541/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote further details about the types of stakeholder socioeconomics they target, including their working definition of the poverty line, as well as the groups they target if they select "Other." See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the socioeconomic details of the target stakeholders of the organization's activities. Organizations can benefit people and the planet throughout their supply and distribution chains, by providing products or services, and through their operations. "Lower income" is defined according to a consumption-based approach to measuring poverty, specifically including individuals or households living below a recognized poverty line that establishes the minimum available expenditure that would meet a household’s basic needs. Organizations should prefer to define this threshold based on a national poverty line set by the national government. If such a benchmark is unavailable, organizations can use the international USD 3.20 per person per day expenditure at 2011 Purchasing Power Parity (PPP), as defined by the World Bank. In either case, organizations should footnote their definition of the poverty threshold and its source. "Lower middle-income" and "Upper middle-income" thresholds are defined per capita by the World Bank each year in PPP-adjusted current dollars (https://www.worldbank.org/en/country/mic/overview#1). Organizations should footnote the threshold used, the PPP adjustment applied, and any household size assumptions, if applicable. If selecting the option "Other," organizations are encouraged to align to an existing, generally accepted standard or classification of the target socioeconomic group. If doing so, organizations should footnote the classification or standard used. This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD2584

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2584

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the area of habitat available to a species within that species' range during the reporting period.

cids:hasName:: Species Area of Habitat

org:hasIdentifier:: PD2584

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2584/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the area of habitat available to a species within that species' range. It is also known as the extent of suitable habitat. Organizations should reference an accepted database that leverages geographic information systems (GIS) to delineate species' area of habitat. The IUCN Red List is one such database. Area of habitat is usually based off an already-mapped range for that species. Therefore, to use this metric, organizations are typically not required to collect bespoke data. After ascertaining a species’ area of habitat, organizations can cross-reference this metric with Land Directly Controlled: Total (OI5408) or Land Indirectly Controlled: Total (PI3789) to better understand the effect of its activities.

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Instance: IrisMetric53:PD2587

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2587

None

cids:definedBy:: cids:giin

cids:hasDescription:: NOTE: This metric has been discontinued. Previous definition: Countries where the organization's products/services are purchased/used. Select from the options in the Reference List tab.

cids:hasName:: Client Locations

org:hasIdentifier:: PD2587

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2587/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the countries where the organization’s products and services are purchased or used.

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Instance: IrisMetric53:PD2691

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2691

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the method(s) used by the organization to state the interest rate of its products. Select all that apply: - Declining balance method - Flat interest method

cids:hasName:: Interest Rate Method

org:hasIdentifier:: PD2691

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2691/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations that use multiple methods should footnote the products to which each method applies.

skos:scopeNote:: This metric is intended to capture the interest calculation(s) used by the organization. Amounts of interest payment depend on both the stated interest rate and the method used to calculate it. With the declining balance method, also known as the reducing balance method, interest is charged only on the product amount that the borrower still holds. With the flat rate method, interest is charged on the full, original product amount throughout the entire product term. This metric is not intended to capture amortization schedules on debt products (e.g., straight line, declining balance, bullet, balloon, increasing balance, or others).

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Instance: IrisMetric53:PD2713

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2713

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy potentially generated over the lifetime of a product based on its planned operation and context.

cids:hasName:: Energy Capacity of Product

org:hasIdentifier:: PD2713

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2713/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the energy type(s) and all assumptions used to determine the energy capacity.

skos:scopeNote:: This metric is intended to capture the energy that could be generated by the product during its lifetime. It most applies to products that will be operated or used by a client of the organization (as opposed to the organization itself). Organizations with oversight of product use beyond the initial sale should consider reporting against Energy Generated for Sale: Total (PI8706). This metric is intended to capture the lifetime energy capacity of a single product. Organizations interested in reporting the total lifetime energy capacity of all products sold during the reporting period should report Energy Capacity of Products Sold (PD1504).

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Instance: IrisMetric53:PD2756

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2756

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes third-party certifications for products/services sold by the organization that are valid as of the end of the reporting period.

cids:hasName:: Product/Service Certifications

org:hasIdentifier:: PD2756

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2756/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organization should footnote the certification name, certifying body, and date since the product/service has been continuously certified for all product-/service-level certifications obtained by the organization.

skos:scopeNote:: This metric is intended to capture third-party certifications for the organization’s products and services. Certifications must come from a third party, be based on transparent standards, and have an assurance process. The process of certification must be carried out by a recognized third-party body, independent from interested parties, which demonstrates that a product or organization complies with the requirements defined by the standards or technical specifications. Examples of such certifications include UTZ Certified, Fair Trade (WFTO fair trade standard), Common Code for the Coffee Community (C4), Rainforest Alliance agriculture certification, Marine Stewardship Council (MSC), and the Forest Stewardship Council (FSC). This metric may be reported in conjunction with Operational Certifications (OI1120) held by the organization.

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Instance: IrisMetric53:PD2854

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD2854

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the ecoregions the organization seeks to benefit as of the end of the reporting period. Choose all that apply: Terrestrial Ecoregions - Deserts and xeric shrublands - Tropical and subtropical moist broadleaf forests - Tropical and subtropical dry broadleaf forests - Tropical and subtropical coniferous forests - Temperate broadleaf and mixed forests - Temperate coniferous forest - Boreal forests/Taiga - Tropical and subtropical grasslands, savannas and shrublands - Temperate grasslands, savannas and shrublands - Flooded grasslands and savannas - Montane grasslands and shrublands - Tundra - Mediterranean forests, woodlands, and scrubs - Mangroves - Other terrestrial ecoregion (describe) Freshwater Ecoregions - Large river ecosystems - Large river headwater ecosystems - Large river delta ecosystems - Small river ecosystems - Large lake ecosystems - Small lake ecosystems - Xeric basin ecosystems - Other freshwater ecoregion (describe) Marine Ecoregions - Polar ecoregions - Temperate shelf and seas ecoregions - Temperate upwellings - Tropical upwellings - Tropical coral - Other marine ecoregion (describe)

cids:hasName:: Target Area Ecoregion

org:hasIdentifier:: PD2854

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD2854/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture which ecoregions are relevant to the organization’s planet-related stakeholders. This metric is equivalent to the World Wildlife Fund’s ecoregions classification (https://www.worldwildlife.org/biomes). If selecting the option “Other,” organizations are encouraged to align to an existing, generally accepted standard classifying the target ecoregion. If doing so, organizations should footnote the classification and standard used.

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Instance: IrisMetric53:PD3017

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3017

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the categories of economic activity that define the organization's operations. Select all that apply: A. Agriculture, forestry, and fishing B. Mining and quarrying C. Manufacturing D. Electricity, gas, steam, and air conditioning supply E. Water supply; sewerage, waste management, and remediation activities F. Construction G. Wholesale and retail trade; repair of motor vehicles and motorcycles H. Transportation and storage I. Accommodation and food service activities J. Information and communication K. Financial and insurance activities L. Real estate activities M. Professional, scientific, and technical activities N. Administrative and support service activities O. Public administration and defense; compulsory social security P. Education Q. Human health and social work activities R. Arts, entertainment, and recreation S. Other service activities T. Activities of households as employers; undifferentiated goods and services producing activities of households for own use U. Activities of extraterritorial organizations and bodies V. Other (describe)

cids:hasName:: Product/Service Type

org:hasIdentifier:: PD3017

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3017/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details of how their products/services fall within the selected primary categories of economic activity. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the categories in which the organization offers products and services. These categories align with the UN International Standard Industrial Classification (ISIC) standards for economic activities (https://unstats.un.org/unsd/classifications/Econ/ISIC.cshtml), with which IRIS+ Impact Categories are aligned. For details on IRIS+ Impact Categories and Impact Themes, refer to the IRIS+ thematic taxonomy (https://iris.thegiin.org/guidance/iris-thematic-taxonomy/). Organizations can report this metric at an organizational level (selecting all primary categories of economic activity by the organization) or for a specific product/service (selecting the specific primary category of economic activity of the product/service for which the organization is reporting).

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Instance: IrisMetric53:PD3079

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3079

None

cids:definedBy:: cids:giin

cids:hasDescription:: Weighted average tenor of loans outstanding on the organization’s balance sheet as of the end of the reporting period, measured in months.

cids:hasName:: Weighted Average Tenor of Loans Outstanding

org:hasIdentifier:: PD3079

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3079/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture a weighted average life calculation of the tenor of loans that have neither been fully repaid nor written off as of the end of the reporting period. Organizations should report this weighted average tenor in months.

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Instance: IrisMetric53:PD3523

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3523

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of potential water treated over the lifetimes of all products sold during the reporting period.

cids:hasName:: Water Treatment Capacity of Products Sold

org:hasIdentifier:: PD3523

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3523/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as details on the type of water treated (e.g., wastewater).

skos:scopeNote:: This metric is intended to capture the total, lifetime amount of water potentially treated by products sold during the reporting period. Treating water aims to improve water’s quality to make it more acceptable for an end-use, such as drinking, industry, or safe return to the environment, by removing or reducing existing water contaminants. When multiplying the water treatment capacity of each product sold by Units/Volume Sold: Total (PI1263), organizations should, under Units/Volume Sold: Total (PI1263), use the absolute number of product units sold rather than the volume of water treatment delivered by the product.

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Instance: IrisMetric53:PD3569

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3569

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization assesses the poverty levels of its intended stakeholders.

cids:hasName:: Poverty Assessment

org:hasIdentifier:: PD3569

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3569/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of how and how often poverty levels are assessed, as well as the types of stakeholders assessed. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization conducts a poverty assessment, which is often done when reducing poverty is one of the organization's social goals. Organizations can use the metric Target Stakeholders (OD7212) to indicate the type of stakeholder assessed (e.g., clients, suppliers, distributors). Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately complete the footnoted assessments. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Additional information related to poverty assessment is also available in the SPI4 (specifically, Essential Practice 1b5). The SPI4 (http://cerise-spi4.squarespace.com/) is a social audit tool, developed for financial service providers, which applies to any organization with both social and financial objectives.

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Instance: IrisMetric53:PD3668

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3668

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of water, sanitation, and hygiene (WASH) facilities available on-site as a result of the organization's activities during the reporting period. Choose all that apply: - Drinking water facilities - Handwashing facilities - Menstrual hygiene waste disposal - Sanitation facilities - Other (describe)

cids:hasName:: WASH Facilities Type

org:hasIdentifier:: PD3668

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3668/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the types of WASH services available onsite at the project or investee level (for example, at a school, health center, home, or other location). Organizations should report this metric in combination with Availability of Basic Services/Facilities (PI0617) to capture the availability or quality of services provided. To capture the number of individuals who have improved access to and use of WASH services, organizations should report this metric in combination with Client Individuals: Provided New Access (PI2575) and Service Level Type (PD5205). Organizations may choose to disaggregate sanitation facilities by sewered and non-sewered offerings. For further definitions and details on what each type of WASH services includes and requires, organizations can refer to the criteria set forth in the Joint Monitoring Programme's Service Ladder for Handwashing (https://washdata.org/monitoring). For example, for menstrual hygiene waste disposal, mechanisms can include incineration or another safe method on-site, as well as safe storage and collection via a municipal waste system, as appropriate.

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Instance: IrisMetric53:PD3764

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3764

None

cids:definedBy:: cids:giin

cids:hasDescription:: Maximum amount of energy that the organization’s system can transmit (measured in kV) as of the end of the reporting period.

cids:hasName:: Energy Capacity

org:hasIdentifier:: PD3764

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3764/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the maximum amount of energy that the organization’s power system can transmit.

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Instance: IrisMetric53:PD3922

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3922

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type(s) of land present on hectares directly or indirectly controlled by the organization. Report for hectares controlled at any point during the reporting period. Choose all that apply: - Urban/built-up land - Agricultural land - Rangeland - Forest land - Water areas - Wetland - Barren land - Tundra - Perennial snow or ice

cids:hasName:: Type of Land Area

org:hasIdentifier:: PD3922

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3922/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the types of land indirectly or directly controlled by the organization. Options are based on the Anderson Classification System (ACS) for land use and land cover. Organizations are encouraged to report this metric in conjunction with Land Directly Controlled: Total (OI5408) and Land Indirectly Controlled: Total (PI3789). This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD3931

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD3931

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water used (consumed) over the lifetime of a product or system operated according to planned capacity.

cids:hasName:: Water Consumption of Product

org:hasIdentifier:: PD3931

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD3931/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, especially those regarding product utilization and consumption of water.

skos:scopeNote:: This metric is intended to capture the lifetime water consumption of an individual product, not the water consumption of all products sold within the reporting period. For example, this metric may capture the water consumption of a low-flow toilet.

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Instance: IrisMetric53:PD4120

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD4120

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of classroom hours offered to a representative student each week during the reporting period.

cids:hasName:: Hours of School Offered per Week

org:hasIdentifier:: PD4120

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD4120/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of instructional hours offered to students each week during the reporting period. In an example of how this metric might be calculated, suppose a school begins the day at 8:00am and ends at 2:00pm. Each day approximately one hour is spent on lunch, breaks, or other non-classroom learning time. Therefore, each day, each student is offered five hours of instruction. Students attend school five days per week. The reporting organization would then report 5 × 5 = 25 hours. This metric differs from Learning Hours (PI1836) in that this metric captures school time offered, while Learning Hours (PI1836) captures actual time provided. For example, if a calculation as above yields 25 hours for this metric, but within the reporting period school was cancelled for four hours in total because of snow or other bad weather, in that case would Learning Hours (PI1836) = (25 hours × number of weeks in the reporting period) - 4 hours.

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Instance: IrisMetric53:PD4565

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD4565

None

cids:definedBy:: cids:giin

cids:hasDescription:: Countries where the organization's suppliers are located. Select from the options in the Reference List tab.

cids:hasName:: Supplier Locations

org:hasIdentifier:: PD4565

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD4565/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the threshold at which they report suppliers.

skos:scopeNote:: This metric is intended to capture the country-level locations of the organization’s suppliers. Organizations can themselves determine the precise threshold at which they report suppliers. In most cases, organizations should include only those enterprises supplying goods and services that are fundamental to the operations of the reporting organization.

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Instance: IrisMetric53:PD4577

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD4577

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of cycles that the organization’s energy storage product can be charged and discharged over its lifetime as of the end of the reporting period, measured as cumulative energy (MWh or MJ).

cids:hasName:: Energy Storage Device Cycle Life

org:hasIdentifier:: PD4577

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD4577/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the method used for estimating the cycle life, the scope of technology to which this metric applies, and all other assumptions used.

skos:scopeNote:: This metric is intended to capture an energy storage technology’s useful life. Organizations can estimate cycle life based on battery chemistry or through testing. The operating lifetime of batteries is calculated as the number of times the battery can be fully charged and discharged, or “cycles,” until 20% capacity degradation occurs. This metric is aligned to and based on SASB RR-FC-410a.5. Average operating lifetime of batteries, by product application and technology type. This metric captures a product’s life in terms of the number of cycles. To capture the lifetime of a product in years, organizations should report Product Lifetime (PD4587).

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Instance: IrisMetric53:PD4587

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD4587

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of years of useful life of the product provided by the organization (based on reasonable use).

cids:hasName:: Product Lifetime

org:hasIdentifier:: PD4587

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD4587/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the method used for estimating product lifespan. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the useful life of the organization’s product. Product lifetime refers to the length of time for which it is estimated that the product will perform its intended functions, assuming reasonable use. Examples of methods for estimating product lifespan, to footnote, include research and development, field testing, and customer surveys.

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Instance: IrisMetric53:PD4686

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD4686

None

cids:definedBy:: cids:giin

cids:hasDescription:: Type of livestock product(s) produced by the organization during the reporting period. Choose all that apply from the options in the Reference List.

cids:hasName:: Livestock/Fish Type

org:hasIdentifier:: PD4686

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD4686/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and reporting level. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the types of livestock an organization produces. Organizations may report on this metric at the organizational level (selecting all relevant answer options) or for a specific product/service (selecting only one livestock/fish type for the product/service for which the organization is reporting). Different livestock products have different production methods and therefore different influences on ecosystems, biodiversity, climate change, and local communities. For example, carbon dioxide emissions from honey production differ from cattle breeding emissions, with correspondingly different contributions to climate change. The list of options in the Reference List is from the Food and Agriculture Organization (FAO) of the United Nations (http://unstats.un.org/unsd/cr/registry/regcst.asp?Cl=27).

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Instance: IrisMetric53:PD4861

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD4861

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the product or service replaced for clients, households, or businesses by the products or services provided by the organization.

cids:hasName:: Product/Service Replaced Description

org:hasIdentifier:: PD4861

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD4861/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture a description of the product or service the organization replaces. This metric aligns to, and can be reported in conjunction with, Product/Service Description (PD7899), Product/Service Type (PD3017), and Product/Service Detailed Type (PD1516).

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Instance: IrisMetric53:PD4927

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD4927

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy savings due to the organization's services that were sold during the reporting period.

cids:hasName:: Energy Savings from Services Sold

org:hasIdentifier:: PD4927

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD4927/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total consumer energy savings as a result of services provided by the organization to help conserve or reduce clients' energy use. For example, an organization that helps identify products/methods that conserve energy (such as lighting retrofits, boiler system optimization, or weatherization) might report its clients‘ total energy savings under this metric. In their calculations, organizations should ensure they use the same reporting period for Client Individuals: Total (PI4060) and the average energy savings per client. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD5087

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5087

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water treated to become potable over the lifetime of a product or system operated according to planned capacity.

cids:hasName:: Water Treatment Capacity of Product: Potable

org:hasIdentifier:: PD5087

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5087/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as details on the type of water treated (e.g., wastewater).

skos:scopeNote:: This metric is intended to capture the amount of water that could be treated to become potable by a product during its lifetime. Treating water aims to improve water’s quality to make it more acceptable for an end-use, such as drinking, industry, or safe return to the environment, by removing or reducing existing water contaminants.

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Instance: IrisMetric53:PD5098

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5098

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the types of financial services the organization offers in addition to core credit, savings, and insurance products.

cids:hasName:: Other Financial Services Offered

org:hasIdentifier:: PD5098

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5098/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on these additional service offerings and their uptake. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture details of the types of additional financial services offered by the organization beyond credit, savings, or insurance. Examples of additional services, to footnote, could include card products (such as debit, credit, or pre-paid), credit or financial counseling, micro-leasing, mobile banking services, payment services (by check, payroll cards, or other), remittance services, savings facilitation services, and scholarship or educational grants, among others.

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Instance: IrisMetric53:PD5205

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5205

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the level of access to services provided to households or individuals as a result of the organization's activities as of the end the reporting period. Choose all that apply within the appropriate sector or service: Drinking Water - Safely managed - Basic - Limited - Unimproved - Surface water Sanitation - Safely managed - Basic - Limited - Unimproved - Open defecation Hygiene - Basic - Limited - No facility Electricity - Tier 5 (advanced access) - Tier 4 - Tier 3 - Tier 2 - Tier 1 - Tier 0 (no access)

cids:hasName:: Service Level Type

org:hasIdentifier:: PD5205

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5205/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the level of access a client has to a service (for example, whether the service is subpar, limited, basic, or excellent). For further details on WASH service levels, see the Joint Monitoring Programme (https://washdata.org/monitoring). For further details on energy service levels, see the Energy Sector Management Assistance Program (ESMAP) (https://www.worldbank.org/content/dam/Worldbank/Topics/Energy%20and%20Extract/Beyond_Connections_Energy_Access_Redefined_Exec_ESMAP_2015.pdf). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD5578

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5578

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy that would have been consumed by the replaced product during the lifetime of the organization's product.

cids:hasName:: Energy Consumption of Product Replaced

org:hasIdentifier:: PD5578

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5578/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the product replaced, source for data on product utilization, and any other assumptions.

skos:scopeNote:: This metric is intended to capture energy consumed by the product replaced over the course of the lifetime of the organization's product, not over the course of the lifetime of the product that is being replaced. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD5677

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5677

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization offers a product or service that disproportionately benefits women.

cids:hasName:: Product Targeted to Women

org:hasIdentifier:: PD5677

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5677/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture whether a product specifically benefits women. To report against 2X Challenge requirements, organizations must report this metric in combination with one or more of the following metrics that detail how the product or service disproportionately benefits women: Client Individuals: Female (PI8330), Stakeholder Engagement (OI7914), Client Savings Premium (PI1748), Client Individuals: Provided New Access (PI2822), or Client Feedback System (OI5049). To fulfill 2X criteria, the selected metric(s) must clearly demonstrate that the product provides disproportionate benefit to women.

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Instance: IrisMetric53:PD5694

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5694

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes how a product/service provided by the organization contributes to a more environmentally sustainable economy, or disaggregates another metric in terms of how the related product or service contributes to a more environmentally sustainable economy. Select all that apply: - Climate change mitigation - Climate change adaptation - The sustainable use and protection of water and marine resources - The transition to a circular economy - Pollution prevention and control - The protection and restoration of biodiversity and ecosystems - Product/service does not contribute to a more environmentally sustainable economy - Other (write-in)

cids:hasName:: Green Product/Service Type

org:hasIdentifier:: PD5694

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5694/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.

skos:scopeNote:: This metric is intended to capture a description of the contributions to a more environmentally sustainable economy offered by a product or service. Organizations can report this metric at an organizational level (selecting all product/services that apply) or for a specific product/service (selecting the product/service for which the organization is reporting). Organizations are encouraged to footnote the details of how the product or service contributes to a more environmentally sustainable economy. The options in the definition align with the EU Taxonomy for Sustainable Activities (https://ec.europa.eu/info/business-economy-euro/banking-and-finance/sustainable-finance/eu-taxonomy-sustainable-activities_en). This disaggregation, applied to another metric, is intended to capture the share of that metric which relates to products or services matching the selected options in the description. For example, the disaggregation "Climate change mitigation" when applied to Units/Volume Sold (PI1263) would include the number of products sold that mitigate climate change. The same disaggregation applied to Client Individuals (PI4060) would include the number of individuals using products or services that mitigate climate change.

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Instance: IrisMetric53:PD5752

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5752

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the demographic groups of stakeholders targeted by the organization. Select all that apply: Age group: - Children (younger than 10 years old) - Adolescents (10 years of age or older but younger than 19) - Adults (19+ years old) - Elderly/older adults Gender: - Female - Male - Gender Non-Binary - Undisclosed - Other (describe) Disability Status: - Persons with disabilities - Persons without disabilities - Undisclosed Race/Ethnicity/Minority Status: - Historically marginalized groups - Dominant culture populations - Undisclosed Other target populations: - Other (describe)

cids:hasName:: Target Stakeholder Demographic

org:hasIdentifier:: PD5752

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5752/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote further details about the types of stakeholder(s) they target.

skos:scopeNote:: This metric is intended to capture the basic demographic groups of target stakeholders of an organization's products, services, and operations. A target stakeholder can be a client, employee, or anyone the organization is aiming to positively impact. Some organizations call a target stakeholder a ‘beneficiary.’ Target stakeholders—whether clients, employees, or others—should self-report their own demographic data to ensure accuracy, particularly for race and gender. Organizations should not assume gender for an individual and should protect vulnerable individuals in the LGBTQIA+ spectrum by reporting these data anonymously and in aggregate. Given that transwomen are women and transmen are men, this metric does not create separate segmentations for those groups. However, organizations are encouraged to create additional groupings using the write-in option as needed to capture those lived experiences that are helpful in understanding equity in outcomes. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD5786

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5786

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water saved over the lifetimes of all products sold during the reporting period.

cids:hasName:: Water Savings from Products Sold

org:hasIdentifier:: PD5786

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5786/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the product-lifetime water savings to consumers from their purchase of the organization’s water-efficient products. When multiplying the savings from each product sold by Units/Volume Sold: Total (PI1263), organizations should, under Units/Volume Sold: Total (PI1263), use the absolute number of product units sold rather than the volume of savings delivered by the product. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD5833

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD5833

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period that are considered affordable housing.

cids:hasName:: Percent Affordable Housing

org:hasIdentifier:: PD5833

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD5833/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the assumptions used in defining affordable housing. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percentage of housing units created or preserved as a result of an organization's investments that are affordable housing, in both single- and multi-family buildings. Affordable housing has associated financial costs for occupants at a level that does not threaten or compromise their enjoyment of other human rights and basic needs and that represents a reasonable proportion of an individual's overall income. Organizations should footnote their assumptions in defining affordable housing. In the United States, the Department of Housing and Urban Development defines affordable housing (http://portal.hud.gov/hudportal/HUD?src=/program_offices/comm_planning/affordable housing/) as that for which the occupant or occupants pays or pay no more than 30% of their income for gross housing costs, including utilities.

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Instance: IrisMetric53:PD6052

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6052

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water provided over the lifetime of a product or system operated according to planned capacity.

cids:hasName:: Water Provision Capacity of Product: Total

org:hasIdentifier:: PD6052

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6052/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of water that a product could produce or provide during its lifetime. For example, an organization that sells home water pumps might report the amount of water provided to the end user over a pump’s lifetime. Organizations with oversight of product use beyond the initial sale should consider reporting Water Savings from Products Sold (PD5786). Organizations wishing to report the total water production capacity of all products sold during the reporting period should report Water Provision Capacity of Products Sold: Total (PD2020).

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Instance: IrisMetric53:PD6343

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6343

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the types of incentives the organization offers to clients to establish savings accounts.

cids:hasName:: Savings Account Incentives

org:hasIdentifier:: PD6343

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6343/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the types of incentives provided.

skos:scopeNote:: This metric is intended to capture any incentives the organization offers for savings accounts. Examples of savings account incentives implemented, to footnote, may include monetary one-time bonuses for clients who open a savings account or maintaining a certain balance, electronic resources and tools to support ongoing saving efforts, and increased interest rates paid on savings, among other methods. Organizations that require savings accounts are encouraged to describe the details of this requirement by instead reporting against Compulsory Deposits (PD9337).

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Instance: IrisMetric53:PD6363

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6363

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes applicable threats to species during the reporting period. Choose all that apply: Residential & commercial development - Housing & urban areas - Commercial & industrial areas - Tourism & recreation areas Agriculture & aquaculture - Annual & perennial non-timber crops: Shifting agriculture - Annual & perennial non-timber crops: Smallholder farming - Annual & perennial non-timber crops: Agro-industry farming - Annual & perennial non-timber crops: Scale unknown/unrecorded - Wood & pulp plantations: Small-holder plantations - Wood & pulp plantations: Agro-industry plantations - Wood & pulp plantations: Scale unknown/unrecorded - Livestock farming & ranching: Nomadic grazing - Livestock farming & ranching: Small-holder grazing, ranching or farming - Livestock farming & ranching: Agro-industry grazing, ranching or farming - Livestock farming & ranching: Scale unknown/unrecorded - Marine & freshwater aquaculture: Subsistence/artisanal aquaculture - Marine & freshwater aquaculture: Industrial aquaculture - Marine & freshwater aquaculture: Scale unknown/unrecorded Energy production & mining - Oil & gas drilling - Mining & quarrying - Renewable energy - Other energy production & mining (describe) Transportation & service corridors - Roads & railroads - Utility & service lines - Shipping lanes - Flight paths Biological resource use - Hunting & collecting terrestrial animals: Intentional use (species being assessed is the target) - Hunting & collecting terrestrial animals: Unintentional effects (species being assessed is not the target) - Hunting & collecting terrestrial animals: Persecution/control - Hunting & collecting terrestrial animals: Motivation unknown/unrecorded - Gathering terrestrial plants: Intentional use (species being assessed is the target) - Gathering terrestrial plants: Unintentional effects (species being assessed is not the target) - Gathering terrestrial plants: Persecution/control - Gathering terrestrial plants: Motivation unknown/unrecorded - Logging & wood harvesting: Intentional use, subsistence/small scale (species being assessed is the target) - Logging & wood harvesting: Intentional use, large scale (species being assessed is the target) - Logging & wood harvesting: Unintentional effects, subsistence/small scale (species being assessed is not the target) - Logging & wood harvesting: Unintentional effects, large scale (species being assessed is not the target) - Logging & wood harvesting: Motivation unknown/unrecorded - Fishing & harvesting aquatic resources: Intentional use, subsistence/small scale (species being assessed is the target) - Fishing & harvesting aquatic resources: Intentional use, large scale (species being assessed is the target) - Fishing & harvesting aquatic resources: Unintentional effects, subsistence/small scale (species being assessed is not the target) - Fishing & harvesting aquatic resources: Unintentional effects, large scale (species being assessed is not the target) - Fishing & harvesting aquatic resources: Persecution/control - Fishing & harvesting aquatic resources: Motivation unknown/unrecorded Human intrusions & disturbance - Recreational activities - War, civil unrest, & military exercises - Work & other activities - Other human intrusions & disturbances (describe) Natural system modifications - Fire & fire suppression: Increase in fire frequency/intensity - Fire & fire suppression: Suppression in fire frequency/intensity - Fire & fire suppression: Trend unknown/unrecorded - Dams & water management/use: Abstraction of surface water (domestic use) - Dams & water management/use: Abstraction of surface water (commercial use) - Dams & water management/use: Abstraction of surface water (agricultural use) - Dams & water management/use: Abstraction of surface water (unknown use) - Dams & water management/use: Abstraction of groundwater (domestic use) - Dams & water management/use: Abstraction of groundwater (commercial use) - Dams & water management/use: Abstraction of groundwater (agricultural use) - Dams & water management/use: Abstraction of groundwater (unknown use) - Dams & water management/use: Small dams - Dams & water management/use: Large dams - Dams & water management/use: Dams (size unknown) - Other ecosystem modifications (describe) Invasive & other problematic species, genes, & diseases - Invasive non-native/alien species/diseases: Unspecified species - Invasive non-native/alien species/diseases: Named species - Problematic native species/diseases: Unspecified species - Problematic native species/diseases: Named species - Introduced genetic material - Problematic species/diseases of unknown origin: Unspecified species - Problematic species/diseases of unknown origin: Named species - Viral/prion-induced diseases: Unspecified “species” (disease) - Viral/prion-induced diseases: Named “species” (disease) - Diseases of unknown cause Pollution - Domestic & urban wastewater: Sewage - Domestic & urban wastewater: Run-off - Domestic & urban wastewater: Type unknown/unrecorded - Industrial & military effluents: Oil spills - Industrial & military effluents: Seepage from mining - Industrial & military effluents: Type unknown/unrecorded - Agricultural & forestry effluents: Nutrient loads - Agricultural & forestry effluents: Soil erosion, sedimentation - Agricultural & forestry effluents: Herbicides & pesticides - Agricultural & forestry effluents: Type unknown/unrecorded - Garbage & solid waste - Air-borne pollutants: Acid rain - Air-borne pollutants: Smog - Air-borne pollutants: Ozone - Air-borne pollutants: Type unknown/unrecorded - Excess energy: Light pollution - Excess energy: Thermal pollution - Excess energy: Noise pollution - Excess energy: Type unknown/unrecorded Geological events - Volcanoes - Earthquakes/tsunamis - Avalanches/landslides - Other geological events (describe) Climate change & severe weather - Habitat shifting & alteration - Droughts - Temperature extremes - Storms & flooding - Other impacts (describe) Other options - Other threat (describe)

cids:hasName:: Species Extinction Threat

org:hasIdentifier:: PD6363

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6363/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the extinction threats facing a species. This metric aligns to the threats to species included in the IUCN Red List threat classification scheme (https://www.iucnredlist.org/resources/threat-classification-scheme).

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Instance: IrisMetric53:PD6384

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6384

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the setting of the groups of stakeholders targeted by the organization. Select all that apply: - Rural - Urban - Peri-urban

cids:hasName:: Target Stakeholder Setting

org:hasIdentifier:: PD6384

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6384/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote further details about the types of stakeholder setting(s) they target.

skos:scopeNote:: This metric is intended to capture the basic geographic settings of the target stakeholders of an organization's products, services, and operations. For details on the geographic settings of target stakeholders, organizations can use Target Stakeholder Geography (PD6424). This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD6424

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6424

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the geography of stakeholders targeted by the organization, expressed by country, as of the end of the reporting period. Choose all that apply: - Afghanistan - Albania - Algeria - Andorra - Angola - Anguilla - Antigua & Barbuda - Argentina - Armenia - Australia - Austria - Azerbaijan - Bahamas - Bahrain - Bangladesh - Barbados - Belarus - Belgium - Belize - Benin - Bermuda - Bhutan - Bolivia - Bosnia & Herzegovina - Botswana - Brazil - Brunei Darussalam - Bulgaria - Burkina Faso - Myanmar (Burma) - Burundi - Cambodia - Cameroon - Canada - Cape Verde - Cayman Islands - Central African Republic - Chad - Chile - China - Colombia - Comoros - Costa Rica - Croatia - Cuba - Cyprus - Czech Republic - Democratic Republic of the Congo - Denmark - Djibouti - Dominica - Dominican Republic - Ecuador - Egypt - El Salvador - Equatorial Guinea - Eritrea - Estonia - Ethiopia - Fiji - Finland - France - French Guiana - Gabon - Gambia - Georgia - Germany - Ghana - Great Britain - Greece - Grenada - Guadeloupe - Guatemala - Guinea - Guinea-Bissau - Guyana - Haiti - Honduras - Hungary - Iceland - India - Indonesia - Iran - Iraq - Israel and the Occupied Territories - Italy - Ivory Coast (Côte d'Ivoire) - Jamaica - Japan - Jordan - Kazakhstan - Kenya - Kosovo - Kuwait - Kyrgyzstan - Laos - Latvia - Lebanon - Lesotho - Liberia - Libya - Liechtenstein - Lithuania - Luxembourg - Republic of Macedonia - Madagascar - Malawi - Malaysia - Maldives - Mali - Malta - Martinique - Mauritania - Mauritius - Mayotte - Mexico - Moldova - Monaco - Mongolia - Montenegro - Montserrat - Morocco - Mozambique - Namibia - Nepal - Netherlands - New Zealand - Nicaragua - Niger - Nigeria - North Korea - Norway - Oman - Pacific Islands - Pakistan - Panama - Papua New Guinea - Paraguay - Peru - Philippines - Poland - Portugal - Puerto Rico - Qatar - Réunion - Romania - Russian Federation - Rwanda - Saint Kitts and Nevis - Saint Lucia - Saint Vincent & the Grenadines - Samoa - São Tomê and Príncipe - Saudi Arabia - Senegal - Serbia - Seychelles - Sierra Leone - Singapore - Slovakia - Slovenia - Solomon Islands - Somalia - South Africa - South Korea - South Sudan - Spain - Sri Lanka - Sudan - Suriname - Swaziland - Sweden - Switzerland - Syria - Tajikistan - Tanzania - Thailand - Timor Leste - Togo - Trinidad & Tobago - Tunisia - Turkey - Turkmenistan - Turks & Caicos Islands - Uganda - Ukraine - United Arab Emirates - United States of America - Uruguay - Uzbekistan - Venezuela - Vietnam - Virgin Islands (UK) - Virgin Islands (U.S.) - Yemen - Zambia - Zimbabwe

cids:hasName:: Target Stakeholder Geography

org:hasIdentifier:: PD6424

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6424/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote further details about the specific region(s) they target.

skos:scopeNote:: This metric is intended to capture the geography of target stakeholders. It is not intended to capture the organization's location, which is reported under Location of Organization's Headquarters (OD6855). This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, refer to the IRIS+ guidance document: IRIS+ and the Five Dimensions of Impact. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD6429

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6429

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the conservation status of species during the reporting period. Choose all that apply: - Least concern - Near threatened - Vulnerable - Endangered - Critically endangered - Extinct in the wild - Extinct - Data deficient - Not evaluated

cids:hasName:: Species Conservation Status

org:hasIdentifier:: PD6429

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6429/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the global conservation status of a species in accordance with the IUCN Red List (https://www.iucn.org/resources/conservation-tools/iucn-red-list-threatened-species#RL_categories). Organizations should refer to the IUCN Red List Index to report on the conservation status of specific identified species. In applying this metric, organizations should begin by understanding which species' habitats are on land assessed by the organization. As a result, this metric is often used in conjunction with Species Area of Habitat (PD2584).

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Instance: IrisMetric53:PD6596

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6596

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy consumed by the product during its lifetime.

cids:hasName:: Energy Consumption of Product

org:hasIdentifier:: PD6596

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6596/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote assumptions used with respect to product utilization. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture energy consumed by an individual product over its lifetime, not energy consumed by the product during the reporting period. It can offer an estimate of efficiency gains associated with the product. Examples of assumptions related to product utilization, to footnote, include hours used and watts/hour used.

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Instance: IrisMetric53:PD6806

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6806

None

cids:definedBy:: cids:giin

cids:hasDescription:: States or provinces where the organization's products/services are purchased/used.

cids:hasName:: Client State/Province/Region

org:hasIdentifier:: PD6806

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6806/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the regional geography of clients. In countries where state postal abbreviations exist, use standard and appropriate codes (e.g., New York, USA = NY or Andhra Pradesh, India = AP).

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Instance: IrisMetric53:PD6929

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD6929

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of potable water provided over the lifetime of a product or system operated according to planned capacity.

cids:hasName:: Water Provision Capacity of Product: Potable

org:hasIdentifier:: PD6929

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD6929/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of potable water that a product could produce or provide during its lifetime. For example, an organization that sells home water pumps might report the amount of drinking water provided to the end user over a pump’s lifetime. Potable water is safe enough for human consumption or use for domestic purposes, drinking, cooking, and personal hygiene with low risk of immediate or long-term harm.

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Instance: IrisMetric53:PD7356

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD7356

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the methodologies the organization uses to deliver financial services. Select all that apply: - Individual lending - Solidarity group lending - Village/self-help group lending - Digital financial services - Agency banking - Licensed agents working on behalf of the financial service provider - Roving staff/mobile branches - ATMs - Mobile banking - Internet-based services - Merchant POS or network - Other

cids:hasName:: Microfinance Delivery Methodology

org:hasIdentifier:: PD7356

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD7356/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations selecting ‘Other’ should footnote the type of delivery methodology they use.

skos:scopeNote:: This metric is intended to capture how organizations operating in microfinance (and primarily those providing lending services) deliver financial services. With an individual lending methodology, a loan is made to an individual borrower who is solely responsible for its repayment. With a solidarity group lending methodology, funds are disbursed to groups, with collection of repayment either from the group as a whole or from the individual members of that group. Borrowers in such groups often bear joint and several liability for the repayment of all loans to the group and its members. See the glossary term for additional information. With a village/self-help group lending methodology, the organization provides access to credit and savings services through group- or community-managed associations. The organization may lend to the group, which in turn uses the provided funds to lend to its members. See the glossary term for additional information. With agency banking, the organization extends their branch network to more distributed populations (e.g., rural populations) via authorized agents (branchless banking). Benefits of this methodology include cost-effectiveness, risk management, product availability, improved financial inclusion, and a wider customer base. With licensed agents, individuals or businesses are empowered to act on behalf of a financial service provider (FSP) to perform certain financial or administrative transactions. They may have a direct contractual relationship with the FSP or may be contracted by a third party (a super-agent or aggregator) that maintains a service agreement with the FSP. Roving staff/mobile branches serve customers outside of branches in their places of residence or business. They may or may not be associated with a particular branch. This methodology includes only staff or mobile units that manage deposits or handle opening customer accounts (other than loan origination). With ATMs (automated teller machines), customers access services via machines at fixed locations through different means of identification (card, PIN, biometrics). ATMs offer different kinds of cash- or non-cash-based operations (such as deposits, withdrawals, transfers, and account balance consultation). ATMs may be proprietary or managed by third parties. With mobile banking, clients access services through Unstructured Supplementary Service Data (USSD) or Short Message Service (SMS) communications via their mobile devices. With Internet-based banking services, clients access services through a personal device (smartphone app or website) using standard Internet protocols. With merchant POS (point-of-sale) or network, a merchant uses a physical payment processing device, located at the merchant’s place of business and connected to a network, to accept payment for the sale of goods or services from customers of the financial service provider using their means of identification from the FSP (card or other). The merchant could be owned directly by the FSP or simply have access to a network enabling the merchant to process payments. Organizations using an ‘other’ approach to delivering microfinance should describe the method or approach used. Organizations can refer to the following resources for additional guidance: -Microfinance Information Exchange: Measuring the Performance of Alternative Delivery Channels (https://www.centerforfinancialinclusion.org/about/what-we-do/mix) -International Finance Corporation: Digital Finance (https://www.ifc.org/wps/wcm/connect/Industry_EXT_Content/IFC_External_Corporate_Site/Financial+Institutions/Priorities/Digital+Finance)

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Instance: IrisMetric53:PD7557

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD7557

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of community development facilities projected to be built, renovated, or purchased as a result of investments made by the organization during the reporting period. Choose all that apply: - Childcare - Education - Healthcare - Other

cids:hasName:: Community Facilities Type

org:hasIdentifier:: PD7557

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD7557/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details and descriptions of these facilities (especially if selecting "Other").

skos:scopeNote:: This metric is intended to capture the details on the community facilities that will be built, renovated, or purchased as a result of investments by the organization during the reporting period. A community facility provides services to the local community. Examples include health and medical clinics, health-treatment facilities, schools, arts and other cultural facilities, daycare facilities (adult and youth), and community sports facilities.

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Instance: IrisMetric53:PD7621

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD7621

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average volume of water that would have been consumed by the replaced product during the lifetime of the organization's product.

cids:hasName:: Water Consumption of Product Replaced

org:hasIdentifier:: PD7621

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD7621/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the product replaced, source of data on product consumption, and any other calculation assumptions used.

skos:scopeNote:: This metric is intended to capture water consumed by the product replaced over the lifetime of the organization's product, not over the lifetime of the product that is being replaced. For example, this metric may be used to measure the water consumption of a conventional toilet over the expected lifetime of the organization’s water-efficient toilet product. In some circumstances, this metric can help describe the CONTRIBUTION an enterprise likely had to the degree of change (depth) in outcome that the stakeholders experienced, relative to what the market or social system would have done anyway. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD7899

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD7899

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes (qualitatively) the product or service provided by the organization.

cids:hasName:: Product/Service Description

org:hasIdentifier:: PD7899

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD7899/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture a description of the organization’s product or service offerings. This metric aligns to, and can be reported in conjunction with, Product/Service Type (PD3017) and Product/Service Detailed Type (PD1516).

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Instance: IrisMetric53:PD7932

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD7932

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization implements environmental policies associated with the organization’s financing practices.

cids:hasName:: Environmental Policies for Financial Services Clients

org:hasIdentifier:: PD7932

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD7932/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the types of policies implemented. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s environmental policies for clients of its financial services. Examples of environmental policies, to footnote, include raising clients’ or enterprises’ awareness of environmental impact, training or educating clients or enterprises regarding environmental improvements, writing specific clauses into loan contracts to mitigate social and environmental risks, identifying enterprises with environmental risk, linking lines of credit to alternative forms of energy, and linking lines of credit to other environment-friendly products.

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Instance: IrisMetric53:PD7993

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD7993

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the types of entities that are buyers or recipients of the organization's products/services. Select all that apply: - Individuals - Households - Microenterprises - Small and Medium-Sized Enterprises - Large Enterprises - Nonprofit/Non-Governmental Organizations - Governmental Organizations - Other

cids:hasName:: Client Type

org:hasIdentifier:: PD7993

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD7993/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the client type if they select "Other".

skos:scopeNote:: This metric is intended to capture a general description of the organization’s clients. This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD8494

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD8494

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the ecosystem services—that is, the societal benefits of nature—provided by the ecosystem on land or marine area directly or indirectly controlled by the organization during the reporting period. Select all that apply: Provisioning Values/Services - Food - Biological raw materials - Biomass fuel - Freshwater - Genetic resources - Biochemicals, natural medicines, pharmaceuticals Regulating Values/Services - Maintenance of air quality - Regulation of climate - Regulation of water timing and flows - Erosion control - Water purification and waste treatment - Disease mitigation - Maintenance of soil quality - Pest mitigation - Pollination - Natural hazard mitigation Supporting Values/Services - Habitat - Nutrient cycling - Primary production - Water cycling Cultural Values/Services - Recreation and ecotourism - Ethical and spiritual values - Educational and inspirational values

cids:hasName:: Ecosystem Services Provided

org:hasIdentifier:: PD8494

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD8494/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about their selections. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the ecosystem services provided by land or marine area the organization directly or indirectly controls. Note that what is most critical for organizations to capture is not necessarily the long list of ecosystem services provided, but rather the key ecosystem services and their quality. Organizations may choose to identify the top 3-5 ecosystem services provided from this list, then track their changes in quality over time. The number, variety, and balance of ecosystem services is a good indicator of ecosystem health. A disproportionate share of human-induced provisioning services like crops and timber generally indicates poor ecosystem health (e.g., intensive agriculture, intensive forestry). The value of ecosystem services can be expressed in physical (e.g., amount of groundwater supplied in m³) or monetary terms. Monetary valuation of ecosystem services is complex and requires expert support but enables comparison and aggregation. Assessing ecosystem services at the site or project level uses specific tools such as InVEST or Aries and generally requires expert advice. The societal value of ecosystems is deeply related to the benefits they provide people, specifically ecosystem services, making this metric a proxy for the social value of biodiversity. Organizations are encouraged to report this metric alongside others in the Biodiversity IRIS+ Core Metrics Set, as tailored to context, that give a complementary, more complete picture of biodiversity performance. Examples of details to footnote include how the ecosystem provides the selected ecosystem services, the methodology used to measure and value the ecosystem services, information on which services were covered, and any external validation or verification conducted to evaluate the provision of the selected ecosystem services. For external validation or verification, organizations should footnote which services were covered, the date of evaluation, and the entity conducting verification/validation (e.g., university researcher, consultant, ecosystem services bank). Organizations can apply this metric in risk screening (‘which ecosystem services are at risk due to the investment?’), identifying restoration opportunities (‘which ecosystem services can benefit from an investment in restoration?’), and comparison (‘which product innovations or locations for restoration are most promising in terms of generating ecosystem services?’). Organizations are encouraged to report this metric in conjunction with Protected Land Area: Total (PI4716), Protected Land Area: Permanent (PI3924), Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), Land Directly Controlled: Total (OI5408), and Land Indirectly Controlled: Total (PI3789). The detailed options for this metric were sourced from the World Resources Institute (WRI).

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Instance: IrisMetric53:PD8501

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD8501

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of meter provided to households or individuals with utility connections as a result of the organization's activities during the reporting period. Choose all that apply: - Operating meter - Non-operating/broken meter - No meter - Undisclosed

cids:hasName:: Meter Type

org:hasIdentifier:: PD8501

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD8501/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the type of meter—whether operating, non-operating/broken, or no meter—provided to households or individuals with utility connections during the reporting period. This metric can help assess whether households connected to a service are actually able to access that service and whether it is provided at a fair price. This metric is often used by International Finance Institutions (IFIs) as part of infrastructure analysis. In some circumstances, this metric can help describe the likelihood that the impact will be different than expected, the RISK dimension of impact. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD8586

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD8586

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water treated over the lifetime of a product or system operated according to planned capacity.

cids:hasName:: Water Treatment Capacity of Product: Total

org:hasIdentifier:: PD8586

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD8586/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as details on the type of water treated (e.g., wastewater).

skos:scopeNote:: This metric is intended to capture the amount of water that could be treated by a product during its lifetime. For example, an organization might report the volume of water that a kinetic water-purifying bicycle can treat (organizations should footnote assumptions about trip time and the like when reporting the capacity of such a product). Organizations wishing to report the water-treatment capacity of all products sold during the reporting period should use Water Treatment Capacity of Products Sold (PD3523). Treating water aims to improve water’s quality to make it more acceptable for an end-use, such as drinking, industry, or safe return to the environment, by removing or reducing existing water contaminants.

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Instance: IrisMetric53:PD8635

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD8635

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of days of school offered by the organization each year.

cids:hasName:: Days of School Offered per Year

org:hasIdentifier:: PD8635

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD8635/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of school days offered by the organization each year. If the reporting period is equivalent to the school year, this metric would be equal to the number of days of school offered during the reporting period.

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Instance: IrisMetric53:PD8808

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD8808

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the sector(s) in which the organization focuses its operations. Select all that apply: A. Agriculture, forestry, and fishing B. Mining and quarrying C. Manufacturing D. Electricity, gas, steam, and air conditioning supply E. Water supply; sewerage, waste management, and remediation activities F. Construction G. Wholesale and retail trade; repair of motor vehicles and motorcycles H. Transportation and storage I. Accommodation and food service activities J. Information and communication K. Financial and insurance activities L. Real estate activities M. Professional, scientific, and technical activities N. Administrative and support service activities O. Public administration and defense; compulsory social security P. Education Q. Human health and social work activities R. Arts, entertainment, and recreation S. Other service activities T. Activities of households as employers; undifferentiated goods and services producing activities of households for own use U. Activities of extraterritorial organizations and bodies V. Other (describe)

cids:hasName:: Sector of Operations

org:hasIdentifier:: PD8808

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD8808/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the sector in which the organization operates. Because the category in which an organization operates (as categorized by its products/services) may differ from the categories it seeks to influence, at least two metrics are necessary to categorize an investment: respectively, Sector of Operations (PD8808) and one or both of Social Impact Objectives (OD6247) and Environmental Impact Objectives (OD4108). For example, a company that develops mobile software to inform rural farmers of real time market price data changes operates in the ICT category, but targets or influences the Agriculture sector. Thus, this organization would select "J. Information and communication" as its Sector of Operations (PD8808), and would select "Increasing Access to Agricultural Training and Information" under its Social Impact Objectives (OD6247). This list of sectors is aligned to the International Standard Industrial Classification of All Economic Activities, or ISIC (https://unstats.un.org/unsd/classifications/Econ/ISIC.cshtml). Organizations can report this metric at an organizational level (selecting all of the categories of focus for the organization) or for a specific product/service (selecting the specific category of focus of the product/service for which the organization is reporting).

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Instance: IrisMetric53:PD9009

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9009

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of protected land boundary shared with the organization's protected land as of the end of the reporting period.

cids:hasName:: Conservation Priority Characteristics

org:hasIdentifier:: PD9009

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9009/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about their selections. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the characteristics of land the organization directly or indirectly controls that make conservation of that land a priority. Priorities depend on local conditions (e.g., species present, local communities, level of degradation). Organizations should monitor their conservation measures and gradually adjust their priorities accordingly. Nature conservation priority maps, such as MaxEnt, Nature Map, and Co$ting Nature, can provide an indication of where to act first and take into account different types of (future) land use. Examples of relevant details to footnote include, for instance, the relevant endangered or vulnerable species and other details about each selection, any third-party entities identifying the land’s conservation priority (e.g., local community, inter-governmental entity, nonprofit, or government), and the level of conservation priority. If available, organizations should cite published plans or other documentation that identifies the land as a conservation priority. Organizations are encouraged to report this metric in conjunction with Protected Land Area: Total (PI4716), Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), Ecosystem Services Provided (PD8494), Length of Adjacent Protected Land (PI2135), and Area of Adjacent Protected Land (PI5750).

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Instance: IrisMetric53:PD9173

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9173

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of learning time provided through the organization's products/services during the reporting period. Choose all that apply (see usage guidance for definitions): - School time - Instructional time - Engaged time/time-on-task - Supportive learning time - Other (describe)

cids:hasName:: Learning Hours Provided: Type

org:hasIdentifier:: PD9173

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9173/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the type of learning time provided through the organization's products or services. School time is the total amount of time spent in school. Instructional time is the portion of classroom time devoted to the teaching and learning of curricular subjects. Engaged time (also known as time-on-task) refers to the portion of time during which students are paying attention to a learning task and attempting to learn. Supportive learning time, which is particularly important in early childhood, refers to time spent actively engaging with a caretaker who makes sense of and validates their learning (also known as “serve and return”). For more information on supportive learning time, see Harvard University's Center for the Developing Child (https://developingchild.harvard.edu/science/key-concepts/serve-and-return/). This metric may be used to disaggregate Learning Hours (PI1836), quantifying the types of learning time provided to students and children.

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Instance: IrisMetric53:PD9337

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9337

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization requires clients to establish savings accounts.

cids:hasName:: Compulsory Deposits

org:hasIdentifier:: PD9337

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9337/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of this requirement, including which clients it applies to.

skos:scopeNote:: This metric is intended to capture whether or not the organization requires some or all of its clients to have deposits with the organization (savings accounts).

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Instance: IrisMetric53:PD9364

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9364

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of recycled materials used to manufacture the organization's products (including packaging) during the reporting period.

cids:hasName:: Percent Recycled Materials

org:hasIdentifier:: PD9364

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9364/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the percentage of recycled materials used in manufacturing the organization's products (including packaging) during the reporting period. Recycled materials comprise processed recovered waste and may include glass, paper, metal, plastic, textiles, and electronics. Composted or other processed biodegradable waste is also considered recycled material. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD9427

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9427

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gases (GHG) emitted by a product over its lifetime. Organizations should use Product Lifetime (PD4587) to capture the lifetime of the product.

cids:hasName:: Greenhouse Gas Emissions of Product

org:hasIdentifier:: PD9427

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9427/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions and tools used in emissions calculation, including source of data.

skos:scopeNote:: This metric is intended to capture the potential GHG emissions of a product during its usable lifetime. Its calculation should not include GHG emissions related to a product’s manufacture or transport. Organizations that wish to report GHG emissions reduced as a result of a product can report against Greenhouse Gas Reductions Due to Products Sold (PI5376). The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. For more information on the GHG Protocol, organizations should refer to the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools) In some circumstances, this metric can help describe the CONTRIBUTION an organization likely had to the degree of change (depth) in outcome that the stakeholders experienced, relative to what the market or social system would have done anyway. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PD9681

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9681

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the type of non-financial support the organization offers to clients, if applicable.

cids:hasName:: Non-financial Support Offered

org:hasIdentifier:: PD9681

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9681/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details regarding the types of services offered and their uptake. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture services offered by the organization to support clients other than with financial resources. Examples of services to footnote include support on topics such as education (e.g., in financial literacy, workplace safety, basic health and nutrition, for children and youth), enterprise services (e.g., business development services, enterprise skills development), female empowerment (e.g., women’s leadership training, women’s rights education and gender equality training, counseling and legal services for female victims of violence), health (e.g., basic medical services, special medical services for women and children), and housing (e.g., housing counseling, other housing-related support), among other non-financial services.

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Instance: IrisMetric53:PD9759

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9759

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the extracurricular activities that the organization offers to students.

cids:hasName:: Extracurricular Programs Offered

org:hasIdentifier:: PD9759

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9759/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the specific extracurricular programs provided. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture details of the extracurricular programs offered by the organization. Examples of the type of extracurricular programs that may be provided, to footnote, include arts, community service, religion, and sports.

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Instance: IrisMetric53:PD9911

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PD9911

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes whether the organization has screened children who are using the organization's products/services for developmental progress and delays as of the end of the reporting period.

cids:hasName:: Child Developmental Assessment

org:hasIdentifier:: PD9911

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PD9911/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which tools or methodologies were used to screen children for developmental progress. Organizations are also encouraged to footnote details about the frequency with which they conduct such assessments.

skos:scopeNote:: This metric is intended to capture whether the organization has screened the children it serves for developmental progress. Developmental screening includes screening for learning disabilities, speech or language problems, autism, intellectual disability, emotional or behavioral conditions, hearing or vision impairment, and attention deficit/hyperactivity disorder (ADHD). To measure how many children are developmentally on track, organizations are encouraged to use Client Individuals: Total (PI4060) disaggregated by Developmental Status (PI0045).

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Instance: IrisMetric53:PI0045

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI0045

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the developmental status of children served by the organization as of the end of the reporting period. Choose all that apply: - Developmentally on track overall - Developmentally on track in language - Developmentally on track in executive function - Developmentally on track in health - Developmentally on track in social and behavioral skills - Developmentally delayed - Other (describe)

cids:hasName:: Developmental Status

org:hasIdentifier:: PI0045

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI0045/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which tools or methodologies were used.

skos:scopeNote:: This metric is intended to capture the developmental status of children served by the organization, both in general and on specific areas of development, including language, executive function, and social and behavioral skills. Used alone, it describes the developmental progress of children in projects supported by the organization. Alternatively, or in addition, it may be used to disaggregate other metrics, such as Client Individuals: Total (PI4060), to calculate how many children are or are not developmentally on track. This metric, used in combination with Client Individuals: Total (PI4060), is aligned to SDG indicator 4.2.1. This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI0478

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI0478

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percent of water samples at distribution or network sampling points that meet national standards for chemical water quality, residual chlorine, and microbiological contamination during the reporting period.

cids:hasName:: Water Quality Standards Pass Rate

org:hasIdentifier:: PI0478

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI0478/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions, including details on national standards for water quality. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percent of samples passing quality standards according to national or regional norms. Water quality affects many social and environmental outcomes, including human and ecological health. In the United States, organizations may seek further guidance on water quality standards from the Environmental Protection Agency (https://www.epa.gov/wqc/basic-information-water-quality-criteria). The World Health Organization provides additional drinking water quality standards (https://www.who.int/teams/environment-climate-change-and-health/water-sanitation-and-health/water-safety-and-quality/drinking-water-quality-guidelines). These are administrative data and should come from the service provider (for example, the utility company). This indicator aligns with IBNET 15.3-15.4 (https://www.ib-net.org/toolkit/ibnet-indicators/quality-of-service/). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI0617

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI0617

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether basic services are present onsite, along with a system in place to maintain them, as of the end of the reporting period.

cids:hasName:: Availability of Basic Services/Facilities

org:hasIdentifier:: PI0617

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI0617/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including what type of basic services are available.

skos:scopeNote:: This metric is intended to capture whether the organization has basic services provided on premises along with a system in place to maintain them. Organizations in the WASH sector should report this metric in combination with WASH Facilities Type (PD3668). For Water, Sanitation, and Hygiene (WASH) services, this metric requires an access level of "Basic" or "Safely Managed," according to the criteria set forth in the Joint Monitoring Programme's Service Ladder for Drinking Water (https://washdata.org/monitoring/drinking-water). For more information, see Service Level Type (PD5205). For other impact goals and sectors, organizations should provide services and facilities at the basic or higher level, as defined by international standards. Organizations should footnote which standards are applied. These data are often most easily collected through site visits or surveys, with visual confirmation that improvement projects have been completed. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI0915

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI0915

None

cids:definedBy:: cids:giin

cids:hasDescription:: Maximum amount of energy that can be stored in the organization’s energy storage product (in MWh or MJ) as of the end of the reporting period.

cids:hasName:: Energy Storage Capacity

org:hasIdentifier:: PI0915

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI0915/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the scope of technology to which this metric applies.

skos:scopeNote:: This metric is intended to capture the maximum potential benefit of an energy storage technology developed or deployed by the organization in terms of maximum potential energy stored without accounting for actual usage or loss rates. Reference: SASB RR-FC-410a.1.

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Instance: IrisMetric53:PI1017

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1017

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of healthcare units/facilities under the organization's management as of the end of the reporting period.

cids:hasName:: Healthcare Facilities

org:hasIdentifier:: PI1017

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1017/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of healthcare facilities managed by the organization. Organizations are encouraged to report the number and design of facilities built in their operations manual or impact report. Organizations should also align their facility counts with state or international standards.

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Instance: IrisMetric53:PI1022

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1022

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average discharge rate of the organization’s storage product , measured as the energy storage capacity divided by the discharge time, during the reporting period.

cids:hasName:: Energy Discharge Rate

org:hasIdentifier:: PI1022

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1022/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the scope of technology to which this metric applies.

skos:scopeNote:: This metric is intended to capture the speed of discharge for an energy storage technology developed or deployed by the organization, a proxy for energy availability.

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Instance: IrisMetric53:PI1060

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1060

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of enterprises that served as distributors of the organization's products/services during the reporting period.

cids:hasName:: Distributor Organizations: Total

org:hasIdentifier:: PI1060

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1060/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many organizations sold the organization's products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services. Organizations wishing to report on individuals who are distributors should instead use Distributor Individuals: Total (PI2758) and its associated submetrics. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1081

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1081

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of female students enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Female

org:hasIdentifier:: PI1081

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1081/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as a breakdown of full- and part-time female students.

skos:scopeNote:: This metric is intended to capture the number of female students enrolled at the school as of the end of the reporting period, including both full- and part-time students. Each discrete student is counted once, regardless of the number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1136

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1136

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates if the organization provided transportation to students that needed or requested it during the reporting period.

cids:hasName:: Student Transportation

org:hasIdentifier:: PI1136

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1136/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type of transportation provided and the percentage of students that use it.

skos:scopeNote:: This metric is intended to capture whether the organization provided transportation to students who requested or needed it. Organizations are also encouraged to footnote details on the service provided, such as the number of students who were provided transportation, eligibility criteria, bus capacity and ridership, and safety details.

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Instance: IrisMetric53:PI1160

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1160

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals with disabilities who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Disabilities

org:hasIdentifier:: PI1160

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1160/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture how many self-employed individuals with disabilities sold the organization's products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization's products or services. Direct employees who distribute the organization's goods or services should be considered employees, not distributors. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1209

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1209

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization offers responsible financial products and services. See usage guidance for further information.

cids:hasName:: Responsible Financial Products/Services Offered

org:hasIdentifier:: PI1209

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1209/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details regarding the policies in place that make the offered financial products and services responsible. Organizations may refer to footnotes under other reported metrics.

skos:scopeNote:: This metric is intended to capture whether the organization offers responsible financial products and services, as defined by their implementation of the following: Client Protection Policy (OI4753), Repayment Capacity Analysis (PI4733), and Non-Financial Support Offered (PD9681). While organizations should consider a broader scope of concerns around responsible financial services, organizations implementing these three policies and procedures are often presumed to be "responsible" as a working definition for the purpose of comparative analysis.

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Instance: IrisMetric53:PI1263

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1263

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of the product/service sold by the organization during the reporting period.

cids:hasName:: Units/Volume Sold: Total

org:hasIdentifier:: PI1263

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1263/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the sales volume of a product or service. Organizations that sell different types of products/services should consider reporting separately against each different product/service.

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Instance: IrisMetric53:PI1275

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1275

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization’s clients that stay enrolled in policies after their coverage term expires during the reporting period.

cids:hasName:: Renewal Ratio

org:hasIdentifier:: PI1275

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1275/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the ratio at which clients renew their insurance. As an example, a 90% renewal ratio means that for every 100 insured, 90 renew, while 10 do not. For more detail on the ratio and for guidance on its interpretation, see the Microinsurance Network’s Social Performance Indicators for Microinsurance, p. 18 (https://www.social-protection.org/gimi/ShowRessource.action?id=5270/).

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Instance: IrisMetric53:PI1290

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1290

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of the product/service produced by the organization during the reporting period.

cids:hasName:: Units/Volume Produced

org:hasIdentifier:: PI1290

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1290/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of a product that has been manufactured or cultivated by the organization during the reporting period. Organizations that sell different types of products/services should consider reporting separately against each different product/service.

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Instance: IrisMetric53:PI1297

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1297

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals displaced as a result of projects supported/financed by the organization during the reporting period.

cids:hasName:: Individuals Displaced: Total

org:hasIdentifier:: PI1297

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1297/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of individuals (whether clients of the organization or not) displaced from their homes as a result of projects funded by the organization. For example, if the organization constructs a new road and, in the process, displaces 50 people, the value of this metric would be 50. Organizations should footnote details of the displacement. Organizations are encouraged to report this metric in conjunction with Individuals Displaced: Compensated (PI3009) to identify the number of displaced individuals who received remuneration for their displacement. For more on this topic, see EBRD’s Resettlement Guidance and Best Practice (https://www.ebrd.com/publications/resettlement-guidance-good-practice.pdf). This metric may most apply to projects involving the construction or renovation of large-scale infrastructure, as well as building projects. This metric is often used by International Finance Institutions (IFIs) as part of infrastructure analysis. This metric is multidimensional with regard to the five dimensions of impact. It may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome, and may also describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1405

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1405

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average agricultural yield per hectare of smallholder farmers who sold to the organization during the reporting period.

cids:hasName:: Average Supplier Agricultural Yield: Smallholder

org:hasIdentifier:: PI1405

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1405/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, details on the group, and unit of measure reporting against (such as kilograms or bushels per hectare) using Unit of Measure (PD1602). See usage guidance for further information.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Average Agricultural Yield (PI5935), applied to Supplier Individuals: Smallholder (PI9991). This metric is intended to capture the average output per hectare for smallholder farmers among an organization's suppliers. Organizations should not calculate this metric using aggregate data across all smallholder suppliers. Rather, as noted in the calculation, organizations should use smallholder farmer–specific data. Organizations should report yield from the most recent harvest and footnote details on the unit of measure. This metric could be valuable for organizations that procure from farmers and provide support to improve their yields, such as training and technical assistance. Organizations interested in reporting the yields of their client farmers should report Average Client Agricultural Yield: Smallholder (PI9421). This metric is multi-dimensional with regard to the five dimensions of impact. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also identify a specific the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1409

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1409

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of money spent by the average target stakeholder on housing costs during the reporting period.

cids:hasName:: Target Stakeholder Spending: Housing

org:hasIdentifier:: PI1409

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1409/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type of expenditures made, including whether payments are for rent or ownership of housing, as well as all assumptions used and source of data.

skos:scopeNote:: This metric is intended to capture target stakeholder spending on housing. These data can be collected directly from target stakeholders (residents) or through a housing management company. If collected directly from target stakeholders through a survey, organizations should footnote details on the sample size and survey instrument used, as well as details on who administered the survey and who aggregated the resulting data. Target stakeholders are sometimes referred to as “beneficiaries” in other frameworks. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1417

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1417

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique households in urban areas that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Urban

org:hasIdentifier:: PI1417

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1417/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique urban households that received the organization's products or services during the reporting period. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1422

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1422

None

cids:definedBy:: cids:giin

cids:hasDescription:: Weight of packaging used by the organization during the reporting period.

cids:hasName:: Packaging Weight

org:hasIdentifier:: PI1422

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1422/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the weight of packaging used by the organization. Organizations may also wish to report Packaging Type (PD2285). Weight of packaging is a common way to measure how much packaging is used, which is relevant in assessing the environmental implications of an organization's products. This metric is based on SASB CG-HP-410a.1.

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Instance: IrisMetric53:PI1435

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1435

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy stored by the organization during the reporting period.

cids:hasName:: Energy Stored

org:hasIdentifier:: PI1435

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1435/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture actual energy stored, not battery nameplate capacity, generally measured annually as MWh/year or MJ/year. Organizations should footnote whether the storage capacity is targeted at reducing wasted energy from existing generation or at creating storage capacity to enable new generation.

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Instance: IrisMetric53:PI1478

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1478

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of disbursed loans remaining on the organization’s balance sheet as of the end of the reporting period.

cids:hasName:: Number of Loans Outstanding

org:hasIdentifier:: PI1478

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1478/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of loans on an organization’s balance sheet as of the end of the reporting period. Microfinance institutions (MFIs) using a group-lending methodology should count separately under this metric one loan for every individual who is responsible for repaying a portion of a group loan, unless another definition is footnoted. Organizations should report all loans disbursed to clients that have neither been fully repaid nor written off as of the end of the reporting period. For financial organizations, loans disbursed are considered Financial Assets (FP4649) listed on the organization’s balance sheet.

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Instance: IrisMetric53:PI1489

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1489

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land deforested by the organization during the reporting period.

cids:hasName:: Area of Land Deforested

org:hasIdentifier:: PI1489

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1489/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the reasons and methods for deforestation, as well as all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the area of land controlled or monitored by the organization that has been deforested. Above- and below-ground food networks in forests have developed over hundreds of years. Forests provide habitats for species and provide a range of ecosystem services. Their disappearance leads to loss in biodiversity, decline in soil quality (for example, erosion and nutrients), and intensification of climate change. Land may be deforested for multiple reasons and using multiple methods (e.g., clear-cutting, burning). Organizations should footnote these details. Organizations can report this metric in conjunction with Area of Land Reforested (PI4907). Organizations are encouraged to closely monitor deforestation and its causes through remote sensing data, tracking the evolution and speed of deforestation over time. Organizations should also track the consequences for forests of natural disasters, harvesting, illegal logging, and other negative outcomes.

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Instance: IrisMetric53:PI1492

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1492

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to individuals who sold to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Total

org:hasIdentifier:: PI1492

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1492/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support livelihoods through their supply chains.

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Instance: IrisMetric53:PI1509

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1509

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of the product/service provided by the organization for free as a result of loss or leakage during the reporting period.

cids:hasName:: Units/Volume Sold: Lost/Leaked

org:hasIdentifier:: PI1509

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1509/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of units or volume provided for sale—for example, of piped water or energy—that were lost, leaked, or for which no payment was received ("non-revenue") during the reporting period. These are administrative data and should come from the service provider (for example, the utility company). This metric, in combination with Water Provided for Sale: Total (PI9468), aligns with the IBNET indicator Non-Revenue Water (IBNET 6.1), which represents water that has been produced but is “lost” before it reaches the customer (whether through leaks, theft, or legal usage for which no payment is made). Some non-revenue water can be saved through appropriate technical and managerial actions. Water saved can then be used to meet currently unsatisfied demand (and hence to increase revenues to the utility) or to defer future capital expenditures in additional supply (and hence to reduce costs to the utility). For further detail, see IBNET (https://www.ib-net.org/toolkit/ibnet-indicators/non-revenue-water/). This metric also aligns with HIPSO (Harmonized Indicators for Private Sector Operations) indicators for water and energy. To meet HIPSO specifications for water, users should disaggregate this metric by commercial and technical losses. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1533

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1533

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the diseases or conditions addressed by the organization's products or services provided during the reporting period. Select all that apply: - 01 Certain infectious or parasitic diseases - 02 Neoplasms - 03 Diseases of the blood or blood-forming organs - 04 Diseases of the immune system - 05 Endocrine, nutritional, or metabolic diseases - 06 Mental, behavioural or neurodevelopmental disorders - 07 Sleep-wake disorders - 08 Diseases of the nervous system - 09 Diseases of the visual system - 10 Diseases of the ear or mastoid process - 11 Diseases of the circulatory system - 12 Diseases of the respiratory system - 13 Diseases of the digestive system - 14 Diseases of the skin - 15 Diseases of the musculoskeletal system or connective tissue - 16 Diseases of the genitourinary system - 17 Conditions related to sexual health - 18 Pregnancy, childbirth, or the puerperium - 19 Certain conditions originating in the perinatal period - 20 Developmental anomalies - 21 Symptoms, signs or clinical findings, not elsewhere classified - 22 Injury, poisoning or certain other consequences of external causes - 23 External causes of morbidity or mortality - 24 Factors influencing health status or contact with health services - 25 Codes for special purposes - 26 Supplementary Chapter Traditional Medicine Conditions - Module I

cids:hasName:: Disease/Condition Addressed

org:hasIdentifier:: PI1533

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1533/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about how their products and services address the selected diseases or conditions. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the types of diseases and conditions addressed by organizations operating in health services. The options align with top-level ICD-11 codes from the World Health Organization (https://icd.who.int/browse11/l-m/en). Organizations that do not provide direct treatment should select the diseases or conditions that their products or services address. For example, an organization that produces and sells vaccines should choose the diseases or conditions those vaccines address. Organizations can report this metric at an organizational level (selecting all relevant answer options) or for a specific product/service (selecting only one disease or condition addressed by the product or service for which the organization is reporting).

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Instance: IrisMetric53:PI1568

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1568

None

cids:definedBy:: cids:giin

cids:hasDescription:: Price premium percentage that the producer (supplier) selling to the organization obtains from the organization for its goods or services during the reporting period.

cids:hasName:: Producer Price Premium

org:hasIdentifier:: PI1568

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1568/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the source for the benchmark product/service rate and source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the price premium a producer or supplier to the organization earns, which is the percentage by which a product/service's selling price exceeds a benchmark price. The benchmark price is the average price that can be obtained for a similar product/service in the local area. An example of how this metric might be calculated follows. By selling to the organization, farmers get USD 2 per pound for a good (such as apples) compared to only USD 1 per pound for selling the same good in the local market. The reporting organization would report this as (USD 2 – USD 1) / USD 1 x 100 = 100% and would footnote assumptions with regard to how they derived the local market rate (that is, the benchmark). In some circumstances, this metric can help describe the CONTRIBUTION an organization likely had to the degree of change (depth) in outcome that the stakeholders experienced, relative to what the market or social system would have done anyway. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1583

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1583

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique client households who received free products/services from the organization during the reporting period.

cids:hasName:: Client Households: Receiving Free Products/Services

org:hasIdentifier:: PI1583

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1583/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique client households that received products or services provided by the organization for which it did not request payment and for which it does not expect reimbursement. If the organization expects or receives payment from someone other than the client household, these households should be reported against Client Households: No Direct Payment (PI2180). Organizations should include the unique number of client households that received free products or services, regardless of whether or not these same households may also have paid the organization directly for certain products or services during the reporting period. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1586

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1586

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of buildings projected to receive energy-efficiency improvements as a result of investments made by the organization during the reporting period.

cids:hasName:: Building Area of Energy Efficiency Improvements

org:hasIdentifier:: PI1586

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1586/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the types of energy efficiency improvements planned, as well as all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the gross floor area of the building(s) where the organization plans to implement energy-efficiency improvements. Such projects can include efficiency improvements to lighting (lower-usage or fewer fixtures), increased building performance through improved insulation, installation of energy-efficient windows, and increased heating/cooling or appliance efficiency. Organizations are encouraged to report this metric in conjunction with the Energy Conserved (OI6697) as a result of these improvements. Organizations wishing to report on the amount of money spent on renewable energy infrastructure and technology, which may lead to the energy-efficiency improvements reported here, can use Renewable Energy Capital Expenditures (OI9206). If the energy-efficiency improvements are part of a wider energy conservation strategy or as otherwise applicable, organizations are also encouraged to report Energy Conservation Strategy (OI4531).

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Instance: IrisMetric53:PI1595

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1595

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy discharged (MWh or MJ) from the organization’s energy storage product during the reporting period.

cids:hasName:: Energy Discharged

org:hasIdentifier:: PI1595

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1595/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the scope of technology to which this metric applies.

skos:scopeNote:: This metric is intended to capture the beneficial impact of the organization’s storage technology (whether developed or deployed) in terms of units of energy delivered during the reporting period and therefore made available to recipients.

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Instance: IrisMetric53:PI1653

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1653

None

cids:definedBy:: cids:giin

cids:hasDescription:: Disaggregates a metric representing accounts in terms of the direction of their change in value during the reporting period. Select any that apply: - Increased in value during the reporting period - Decreased in value or stayed the same value during the reporting period - Other (write-in)

cids:hasName:: Account Value

org:hasIdentifier:: PI1653

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1653/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.

skos:scopeNote:: This disaggregation, applied to another metric, is intended to capture the share of that metric in which the account value changed in the direction of the selected options. For example, when applied to Number of Voluntary Savings Accounts (PI6439) with the option "Increased in value during the reporting period," this disaggregation would capture the number of savings accounts which increased in value during the reporting period. Organizations should include accounts opened during the reporting period: if they have a positive balance, the account has increased in value; if they have a negative or zero balance, the account has decreased in value.

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Instance: IrisMetric53:PI1726

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1726

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique poor households that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Poor

org:hasIdentifier:: PI1726

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1726/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, as well as details on the assessment tools used to identify the poverty level of client households. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique poor households that received the organization’s products or services during the reporting period. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Because assessing the poverty level of client households is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1728

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1728

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of female individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Female

org:hasIdentifier:: PI1728

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1728/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of female individuals through their supply chains. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1748

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1748

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage price savings the client obtains by purchasing a product or service from the organization and the average price that they would otherwise pay for a similar product or service in the local market.

cids:hasName:: Client Savings Premium

org:hasIdentifier:: PI1748

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1748/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: This metric is intended to capture the price discount or savings to a client of purchasing the organization’s products or services rather than a similar product or service. For example, if the organization's product costs USD 5 and the average price for a similar product is USD 10 in the local market, this would be calculated as: (USD 10 – USD 5) / USD 10 = 50% savings. Positive numbers can be interpreted as savings to the consumer (client). In this calculation, organizations should use prices as of the end of the reporting period. In specific contexts, and based on evidence, this metric can serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

skos:scopeNote:: This metric is intended to capture the price discount/savings as a percentage compared to a similar product/service. For example, if the organization's product costs $5 and the average price for a similar product is $10 in the local market, this would be calculated as: ($10$5)/ $10 = 0.5 or 50% savings. Positive numbers can be interpreted as savings to the consumer (client). Organizations should report these prices as of the end of the reporting period. This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1775

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1775

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of revenue received during the reporting period from sales of the organization’s products/services.

cids:hasName:: Sales Revenue

org:hasIdentifier:: PI1775

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1775/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the organization’s sales revenue, which results from the ordinary operating activities of an organization and is commonly termed earned revenue. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1807

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1807

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique client individuals who received products/services during the reporting period, for which no direct payment was provided to the organization at the time of service but for which the organization expects to be reimbursed.

cids:hasName:: Client Individuals: No Direct Payment

org:hasIdentifier:: PI1807

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1807/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of clients who received products or services where no out-of-pocket payment was provided and for which the organization expects to be reimbursed by third parties (such as insurance). For example, if a school receives vouchers from its clients (students) for school enrollment and is later reimbursed by the government, these client individuals have made no direct payment. Organizations should include the number of unique client individuals who received products or services and made no direct payment, regardless of whether or not these clients may have also received services during the reporting period for which they made out-of-pocket payments. This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants.

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Instance: IrisMetric53:PI1836

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1836

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of learning hours provided to students during the reporting period.

cids:hasName:: Learning Hours

org:hasIdentifier:: PI1836

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1836/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the number of learning hours provided to students during the reporting period. It is a measure of actual hours provided during the reporting period, not expected or projected time. In this way, this metric differs from Hours of School Provided (PD4120), which projects the number of hours of instructional time per week. For example, if students are projected to have 1,120 hours of school time during a reporting period, but school is cancelled for two days (for a total of 14 hours), organizations should report 1,106 hours for this metric. This metric may be disaggregated by Learning Hours Type (PD9173) for further detail on school time, instructional time, engaged time/time on task, and, for young children, responsive learning time. Definitions for these terms are provided in the usage guidance for Learning Hours Type (PD9173).

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Instance: IrisMetric53:PI1845

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1845

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the time frame in which the organization operated during the reporting period. Choose all that apply: - Peak - Off-Peak - Undisclosed - Other (describe)

cids:hasName:: Energy Demand Hours Type

org:hasIdentifier:: PI1845

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1845/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the time frame in which the organization operated in terms of energy demand, which shows whether the organization’s operations made energy available for peak shaving. For further detail on peak load, peak shaving, and time-of-use tariffs, see resources: - From baseload to peak: Renewables provide a reliable solution (https://www.irena.org/-/media/Files/IRENA/Agency/Publication/2015/IRENA_Baseload_to_Peak_2015.pdf) - Time-of-Use Tariffs: Innovation Landscape Brief (https://www.irena.org/-/media/Files/IRENA/Agency/Publication/2019/Feb/IRENA_Innovation_ToU_tariffs_2019.pdf?la=en&hash=36658ADA8AA98677888DB2C184D1EE6A048C7470) - International Recommendations for Energy Statistics (https://unstats.un.org/unsd/energystats/methodology/documents/IRES-web.pdf) - U.S. Energy Information Administration’s Glossary (https://www.eia.gov/tools/glossary/index.php?id=P)

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Instance: IrisMetric53:PI1849

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1849

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made to local enterprises that sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Organizations: Local

org:hasIdentifier:: PI1849

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1849/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote their definition of "local." See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture payments made to local enterprises that supply goods or services to the reporting organization. Organizations can themselves determine the precise threshold at which they report suppliers. In most cases, organizations should include only those enterprises supplying goods and services that are fundamental to the operations of the reporting organization. Individual organizations' definitions of local will depend on their business models and impact objectives. For example, if their purpose is economic development, they may define "local" within geo-political boundaries. If they focus on reducing emissions, they may define "local" by specific distance. Organizations should not include subcontractors as part of this metric; subcontractors can be reported under Temporary Employees (OI9028) and its related submetrics.

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Instance: IrisMetric53:PI1902

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1902

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of teachers at the organizations as of the end of the reporting period who have obtained training or have qualifications that meet or exceed the minimum requirements of the local area.

cids:hasName:: Teachers Qualified

org:hasIdentifier:: PI1902

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1902/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the minimum level of qualifications required in the local area.

skos:scopeNote:: This metric is intended to capture the number of teachers who have met or exceeded required qualifications as of the end of the reporting period. Organizations are encouraged to report this metric in conjunction with Teachers Employed (OI5896). This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1914

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1914

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of equity investments on the organization’s balance sheet as of the end of the reporting period.

cids:hasName:: Number of Equity Investments Outstanding

org:hasIdentifier:: PI1914

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1914/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture equity investments made by the organization in for-profit enterprises and outstanding as of the end of the reporting period. In an equity investment, in exchange for investment funds, the organization receives an ownership interest in the equity (stock) of the enterprise, either common or preferred stock. Organizations are encouraged to footnote whether their equity is held directly in enterprises or through funds.

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Instance: IrisMetric53:PI1934

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1934

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average annualized insurance premium charged for a particular insurance product provided by the organization during the reporting period.

cids:hasName:: Average Insurance Premium

org:hasIdentifier:: PI1934

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1934/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture average annual spending by client individuals on insurance, a proxy of affordability. Organizations are encouraged to compare these data to historical or national averages. For example, in the United States, organizations can refer to the Henry J. Kaiser Foundation for yearly data on average annual health insurance premiums to assess affordability and access to healthcare for individuals and families. Organizations should also consider reporting Minimum Insurance Premium (PI3734).

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Instance: IrisMetric53:PI1945

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1945

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique children and adolescents who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Children/Adolescents

org:hasIdentifier:: PI1945

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1945/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique child and adolescent clients who received the organization’s products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). Organizations operating in health services may find it beneficial to report with greater specificity the ages of their clients. For best practice guidelines for youth classification, see the World Health Organization (http://www.who.int/hiv/pub/guidelines/arv2013/intro/keyterms/en/), which defines age ranges as follows: infant (birth to one year), child (one to 10 years), and adolescent (10 to 19 years). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI1997

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI1997

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates the average price paid in the local market by clients for a product/service that is similar to the product/service sold by the organization.

cids:hasName:: Purchase Price of Product or Service Replaced

org:hasIdentifier:: PI1997

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI1997/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including how the similar, local product/service and price were selected.

skos:scopeNote:: This metric is intended to capture the price of a product or service currently on the market that is similar to the organization's product or service. In many contexts, this metric captures the price of a traditional or status quo product replaced by a new or improved product sold by the organization. This metric is part of the calculation for Client Savings Premium (PI1748). Organizations should report prices as of the end of the reporting period.

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Instance: IrisMetric53:PI2019

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2019

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume from organizations that sold to the reporting organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Organizations: Total

org:hasIdentifier:: PI2019

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2019/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased from its supplier organizations during the reporting period. Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service. Organizations may wish to report this metric in conjunction with Supplier Organizations: Total (PI9566).

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Instance: IrisMetric53:PI2025

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2025

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of premium earned by the organization as of the end of the reporting period, without any deductions for commissions or other expenses.

cids:hasName:: Gross Earned Premium

org:hasIdentifier:: PI2025

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2025/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture gross premium earned, calculated as the premium income (written) in the period minus the change in unearned premium reserve.

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Instance: IrisMetric53:PI2046

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2046

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average agricultural yield per hectare of supplier individuals who sold to the reporting organization during the reporting period.

cids:hasName:: Average Supplier Agriculture Yield: Total

org:hasIdentifier:: PI2046

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2046/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, details on the group, and unit of measure reporting against (such as kilograms or bushels per hectare) using Unit of Measure (PD1602). See usage guidance for further information.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Average Agricultural Yield (PI5935), applied to Supplier Individuals: Total (PI5350). This metric is intended to capture the average output per hectare for farmers among an organization's suppliers. Organizations should not calculate this metric using aggregate data across all suppliers. Rather, as noted in the calculation, organizations should use farmer-specific data. Organizations should report yield from the most the recent harvest and footnote details on the unit of measure. This metric could be valuable for organizations that procure from farmers and provide support to improve their yields, such as training and technical assistance. Organizations interested in reporting the yields of client farmers should report Average Client Agricultural Yield: Total (PI3468). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2070

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2070

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average number of days elapsed between the occurrence of an insured incident and the submission of a complete claim by the stakeholder (client of the organization) for all claims settled during the reporting period.

cids:hasName:: Promptness of Claims Submission

org:hasIdentifier:: PI2070

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2070/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how long on average (in days) it takes stakeholders to submit complete claims. Organizations should calculate this metric using the average days’ duration between an insured incident and the stakeholder’s submission of the complete claim. Organizations can use the raw data relevant to this metric when calculating Promptness of Claims Settlement (PI9897). For more detail on Promptness of Claims Settlement and for guidance on interpretation, see the Microinsurance Network’s Social Performance Indicators for Microinsurance, p. 19 (https://www.social-protection.org/gimi/ShowRessource.action?id=5270).

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Instance: IrisMetric53:PI2073

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2073

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of hazardous waste avoided through refurbishing, reusing, and recycling as part of delivering or developing the organization's products and services during the reporting period.

cids:hasName:: Hazardous Waste Avoided

org:hasIdentifier:: PI2073

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2073/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture hazardous waste avoided as a result of substituting recycled materials in the organization's products and services. Organizations should report the total amount of hazardous waste avoided for all products and services delivered or developed during the reporting period. Hazardous waste is defined as refuse that could present dangers by contaminating and polluting the environment. It requires special disposal techniques to make it harmless or less dangerous. Specific classification of hazardous waste, which organizations should footnote, is typically defined by local legislation. Organizations that offer recycling services should report hazardous waste avoided as a result of the organization's delivery of hazardous waste recycling services. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2111

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2111

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of money spent by an average target stakeholder on connectivity costs during the reporting period.

cids:hasName:: Target Stakeholder Spending: Connectivity

org:hasIdentifier:: PI2111

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2111/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type of expenditures made, as well as source of data and all assumptions used.

skos:scopeNote:: This metric is intended to capture target stakeholder spending to connect any digital device that allows individuals to call or message their social networks and/or access the Internet. Examples of such devices include smartphones, tablets, laptops, desktops, and personal digital assistants (PDAs). If these data are collected from target stakeholders through a survey, organizations should footnote details on the sample size and survey instrument used, as well as details on who administered the survey and who aggregated the resulting data. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2112

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2112

None

cids:definedBy:: cids:giin

cids:hasDescription:: Distance traveled by vehicles owned, operated, or sold by the organization during the reporting period.

cids:hasName:: Vehicle Distance Traveled

org:hasIdentifier:: PI2112

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2112/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the total movement of vehicles using inland, road, or rail transport on a given network during the reporting period. This metric aligns with Vehicle Kilometers Traveled (VKT); data are most commonly expressed in kilometers. This metric can be used to calculate emissions intensity in the transport sector, dividing Greenhouse Gas Emissions: Total (OI1479).

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Instance: IrisMetric53:PI2125

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2125

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of low-income individuals who served as distributors of the organization's products/services during the reporting period.

cids:hasName:: Distributor Individuals: Low Income

org:hasIdentifier:: PI2125

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2125/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the assessment tools used to identify low-income distributors. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how many self-employed, low-income individuals sold the organization's products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization's products or services. Direct employees who distribute the organization's goods or services should be considered employees, not distributors. The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of distributors is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2135

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2135

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of protected land boundary shared with the organization's protected land as of the end of the reporting period.

cids:hasName:: Length of Adjacent Protected Land

org:hasIdentifier:: PI2135

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2135/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the length of the boundary of the organization's protected land that is immediately adjacent to already-protected land parcels, thus compounding the total amount of protected land. For many conservation objectives, large, connected areas of conserved land are more valuable than small, disconnected pieces of conserved land. This metric helps capture holistically how a specific project complements previous conservation work.

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Instance: IrisMetric53:PI2173

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2173

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of low-income students enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Low Income

org:hasIdentifier:: PI2173

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2173/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify low-income students. Organizations should also break down enrolled low-income students into full- and part-time. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of students from low-income backgrounds who are enrolled at the school as of the end of the reporting period. This metric includes both full- and part-time students. Each discrete student is counted once, regardless of the number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of stakeholders is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2180

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2180

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique client households that received products/services during the reporting period where no direct payment was provided to the organization at the time of service but for which the organization expects to be reimbursed.

cids:hasName:: Client Households: No Direct Payment

org:hasIdentifier:: PI2180

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2180/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique client households that received products or services where no out-of-pocket payment was provided and for which the organization expects to be reimbursed by third parties (such as insurance). Organizations should include the unique number of client households that received products/services and made no direct payment, regardless of whether or not these same households may also have paid the organization directly for certain products or services during the reporting period. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made.

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Instance: IrisMetric53:PI2185

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2185

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individual clients of the organization who were referred by other clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Referred

org:hasIdentifier:: PI2185

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2185/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique clients who received the organization’s products or services during the reporting period and who were referred to the organization by other clients of the organization. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants.

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Instance: IrisMetric53:PI2197

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2197

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of complaints registered by clients of the organization during the reporting period.

cids:hasName:: Number of Complaints Registered

org:hasIdentifier:: PI2197

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2197/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of unique complaints made by clients of the organization. The metric assumes that the provider has a complaint tracking system as part of its system for redress. Organizations are encouraged to report this metric in conjunction with Complaints Ratio (PI5216) and Client Complaint Tracking System (PI9435).

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Instance: IrisMetric53:PI2210

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2210

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of non-renewable energy generated and sold to offtaker(s) during the reporting period.

cids:hasName:: Energy Generated for Sale: Non-Renewable

org:hasIdentifier:: PI2210

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2210/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the non-renewable energy type(s) and all assumptions used.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Energy Generated for Sale: Total (PI8706), disaggregated by Primary Energy Source (OI3781), all options under Non-Renewable. This metric is intended to capture non-renewable energy generated for commercial sale by the organization. Bulk energy is usually sold under a power purchase agreement with an electricity utility. The buyer or purchaser of this energy is termed the offtaker. Non-renewable energy sources include coal, natural gas, and crude oil derivatives, among other forms. Organizations may refer to the glossary for additional information. Organizations wishing to report on the amount of non-renewable energy generated for their own use should report Energy Generated for Use: Non-Renewable (OI1495). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2230

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2230

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of hours-of-service interruptions during the reporting period.

cids:hasName:: Service Hours Interrupted

org:hasIdentifier:: PI2230

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2230/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of time a service—for example, hours of electricity, running water, or internet service—is interrupted or unavailable to clients. Organizations may use Product/Service Detailed Type (PD1516) to describe or disaggregate this metric by services provided. By comparing this metric to the total duration of the reporting period, organizations can estimate the quality of services provided. Organizations are encouraged to use this metric in combination with Service Hours Provided (PI5683) to capture service outage rates. Organizations may choose to use Service Interruptions (PI3720) to capture the number of interruptions rather than the total hours of interruption. This metric is often used by International Finance Institutions (IFIs) as part of infrastructure analysis. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2242

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2242

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of poor individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Poor

org:hasIdentifier:: PI2242

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2242/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the assessment tools used to identify the poverty level of suppliers. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support individuals living in poverty through their supply chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2250

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2250

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the schooling status of students served by the organization during the reporting period. Choose all that apply: Enrollment status: - Enrolled - Not enrolled - Other (describe) Grade promotion: - Promoted to next year of schooling - Repeated year of schooling - Dropped out - Graduated - Other (describe)

cids:hasName:: Schooling Status

org:hasIdentifier:: PI2250

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2250/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the enrollment, progress, and transitions of students served by the organization during the reporting period. Used alone, it describes the schooling status of students in projects supported by the organization. Alternatively, or in addition, it may be used to disaggregate other metrics, such as Client Individuals: Total (PI4060), to capture the number of students with each status. This metric helps organizations capture pupil-flow rates. For more on this concept, see UNESCO's Learning Portal (https://learningportal.iiep.unesco.org/en/glossary/pupil-flow-rates). This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2251

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2251

None

cids:definedBy:: cids:giin

cids:hasDescription:: Net number of new, full-time equivalent employees living in low-income areas and working for enterprises directly financed or supported by the organization during the reporting period. Many organizations select the beginning of the reporting period as the time when the organization began its support or investment.

cids:hasName:: Jobs Created at Directly Supported/Financed Enterprises: Low-Income Areas

org:hasIdentifier:: PI2251

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2251/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including how they identify low-income areas. Organizations that report data for more than one reporting period should be careful to very clearly footnote which they are using for this metric. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture jobs created at supported organizations and in low-income areas during the reporting period. Organizations may choose to disclose employment by function (for example, operations and maintenance, construction, or land conservation). To align to the HIPSO (Harmonized Indicators for Private Sector Operations) indicator Direct Jobs Created by the Investment (Operations and Maintenance), organizations should include under Jobs Type (OD0660) only the options, “Hiring: Jobs hired through organization itself” and “Hiring: Jobs hired/supported through a third-party and directly related to the organization’s operations and maintenance of company.” The three metrics for jobs at supported/financed enterprises relate to one another, as follows. Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) and Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) sum to Jobs in Directly Supported/Financed Enterprises (PI4874). For example, if an investor provided a loan to a small business that had 10 employees at the time the loan was provided and 15 employees as of the end of the reporting period, Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) would be 5; Jobs in Directly Supported/Financed Enterprises (PI4874) would be 15; and Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) would be 10. Organizations can refer to the glossary for additional information on defining low-income areas. Direct jobs in the context of this metric are defined according to the scope of the project (for instance, jobs created at a company that receives investment), following project logic and objectives. For some types of financial intermediaries, organizations should footnote a clear definition of direct jobs. For instance, if measured using a capacity-building approach, direct jobs supported are identified at the direct, operational level. If defined using an economic impact approach, direct jobs supported are identified at the level of the final beneficiary (e.g., SMEs or investees). While this metric requests data on full-time equivalents (FTE), organizations are encouraged to break down these data for full- and part-time positions supported/financed. Most companies break down their headcount into full- and part-time positions, which investors often translate into FTE. For translation from headcount to FTE, organizations should refer to the following guidance, as well as the IRIS glossary term on full-time equivalent. In brief, in calculating the number of full-time equivalent jobs, part-time jobs should be converted to full-time equivalent jobs on a pro rata basis, following local definitions (for example, if the standard working week equals 40 hours, a 20-hour-per-week job would be 0.5 FTE). Both full- and part-time jobs should be calculated based on the number employed as of the end of the reporting period. Seasonal or short-term jobs should be prorated based on the time worked during the reporting period. (For example, a full-time position for three months at any point during the reporting period would be 0.25 FTE.) If information about hours is not available, organizations may equate two part-time jobs to one full-time job for this calculation. Note that, in the United States, the U.S. Treasury Department defines a working week as 35 hours. If there is significant seasonal variation in the number of workers, organizations are encouraged to average the number of FTEs over the reporting period for temporary workers, using the FTE calculation above. Where companies employ piece-rate workers, consider the headcount of the number of workers paid piece-rate and estimate the proportion of FTE represented by that category of workers (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, if an organization has many workers on variable hours or contracts, including day laborers, organizations are encouraged to include the average number of workers on a typical day (total over 24 hours, if shift work), as well as the proportion of the year those employees are working. Organizations are encouraged to report other job-related metrics to assess the quality of jobs created. Examples of these include Worker Safety Policy (018001), Employment Benefits (OI2742), Employees Trained (OI4229), Flexible Work Arrangements (OI7983), and Employees: Minimum Wage (OI5858). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2302

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2302

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to female individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Female

org:hasIdentifier:: PI2302

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2302/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of female individuals through their supply chains.

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Instance: IrisMetric53:PI2389

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2389

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Total

org:hasIdentifier:: PI2389

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2389/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as a breakdown of full- and part-time students.

skos:scopeNote:: This metric is intended to capture the number of students enrolled at the school as of the end of the reporting period, including both full- and part-time students. Each discrete student is counted once, regardless of the number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or through reporting (for public schools). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2410

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2410

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of community facilities projected to be built, renovated, or purchased as a result of investments made by the organization during the reporting period.

cids:hasName:: Value of Community Facilities Financed

org:hasIdentifier:: PI2410

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2410/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the value of investments made by the organization during the reporting period to construct, renovate, or purchase new community facilities. It should not include the value of the actual housing units themselves. A community facility provides services to the local community. Examples include health and medical clinics, health-treatment facilities, schools, arts and other cultural facilities, daycare facilities (adult and youth), and community sports facilities.

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Instance: IrisMetric53:PI2422

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2422

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume from individuals and organizations that sold to the organization and that have received a price premium during the reporting period.

cids:hasName:: Units/Volume Purchased at Price Premium

org:hasIdentifier:: PI2422

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2422/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the quantity of goods purchased by the reporting organization at a price premium. When possible, organizations are encouraged to report this metric in conjunction with Producer Price Premium (PI1568), which measures the percentage premium suppliers receive by selling to the organization.

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Instance: IrisMetric53:PI2476

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2476

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of communities where the organization's products and services were available during the reporting period.

cids:hasName:: Communities Served

org:hasIdentifier:: PI2476

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2476/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote their definition of community and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of communities the organization serves, determined through various methods. For example, some organizations can use the number of open branches as an accurate proxy for the number of communities served.

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Instance: IrisMetric53:PI2491

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2491

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of housing units constructed by the organization during the reporting period.

cids:hasName:: Number of Housing Units Constructed

org:hasIdentifier:: PI2491

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2491/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the gross number of housing units constructed in both single- and multi-family buildings. Organizations are also encouraged to footnote the net number of housing units constructed (by subtracting from the gross number any housing units lost during the previous reporting period), additionally footnoting relevant details. Organizations should only report housing units the construction of which has already been completed, not those financed and still under construction.

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Instance: IrisMetric53:PI2538

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2538

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of marine or freshwater coastline under management for ecological restoration on protected land, land under sustainable stewardship, or land under sustainable cultivation during the reporting period.

cids:hasName:: Length of Coastline Restored

org:hasIdentifier:: PI2538

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2538/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as relevant ecological restoration activities undertaken during the reporting period.

skos:scopeNote:: This metric is intended to capture the entire length of coastline the organization is working to restore during the reporting period, not just any additional length of coastline that began restoration during the reporting period. Climate change raises sea levels and intensifies storms, and coast erosion and land loss are a consequence. Restoring reefs, mangroves, and other stabilizing and wave-mitigating infrastructure can help create climate-resilient coasts. Protecting aquatic ecosystems near coastlines also counters the biodiversity decline threatened by the degrading effects of land use changes, pollutants, and invasive species. Organizations can refer to the glossary for additional information on ecological restoration.

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Instance: IrisMetric53:PI2551

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2551

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of female individual distributors as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Female

org:hasIdentifier:: PI2551

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2551/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual female distributors, a measure of how organizations support the livelihoods of women through their distribution chains.

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Instance: IrisMetric53:PI2566

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2566

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals residing in rural areas who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Rural

org:hasIdentifier:: PI2566

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2566/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals residing in rural areas through their supply chains. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2575

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2575

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of enterprise clients that were served by the organization and provided access, during the reporting period, to products/services they were unable to access prior to the reporting period. For further clarification, organizations should reference New Access to Water, New Access to Energy, New Access to Education, New Access to Finance, or New Access to Healthcare in the glossary.

cids:hasName:: Client Organizations: Provided New Access

org:hasIdentifier:: PI2575

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2575/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of unique client organizations (enterprises) of the reporting organization that gained new access to products and services during the reporting period that they could not otherwise access prior to the reporting period. Organizations are encouraged to footnote details of how they expanded access to products and services. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2594

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2594

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of low-income individual distributors as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Low Income

org:hasIdentifier:: PI2594

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2594/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify low-income distributors. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual low-income distributors, a measure of how organizations support the livelihoods of low-income individuals through their distribution chains. The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of distributors is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.

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Instance: IrisMetric53:PI2640

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2640

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals projected to be housed in single- or multi-family dwellings as a result of new construction, loans, repairs, or remodeling resulting from investments made by the organization during the reporting period.

cids:hasName:: Individuals Housed

org:hasIdentifier:: PI2640

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2640/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture a projection of individuals housed based on assumptions, which should be footnoted; organizations that can collect direct counts of tenants or residents should instead use Client Individuals: Total (PI4060). Organizations are encouraged to estimate the number of target stakeholders in their annual or impact reports. For example, the City of New York included the numbers of potential buyers or users of affordable housing in their "Five-Borough, Ten-Year Plan." This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2688

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2688

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time equivalent employees who reside in low-income areas and work for enterprises directly financed or supported by the organization at the beginning of the reporting period and who remain at the organization as of the end of the reporting period. Many organizations select the beginning of the reporting period as the time when the organization began its support or investment.

cids:hasName:: Jobs Maintained at Directly Supported/Financed Enterprises: Low-Income Areas

org:hasIdentifier:: PI2688

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2688/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including how they identify low-income areas. Organizations that report data for more than one reporting period should be careful to very clearly footnote which they are using for this metric. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture jobs in low-income areas maintained during the reporting period at directly supported or financed enterprises. Organizations may choose to disclose employment by function (for example, operations and maintenance, construction, or land conservation). Organizations should measure the number of maintained full-time equivalent positions at the organization, regardless of the number of unique individuals employed or the positions they held. For example, if a full-time equivalent employee resigns and the position is filled, this position should count as just one full-time equivalent job maintained, and none created. The three metrics for jobs at supported/financed enterprises relate to one another, as follows. Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) and Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) sum to Jobs in Directly Supported/Financed Enterprises (PI4874). For example, if an investor provided a loan to a small business that had 10 employees at the time the loan was provided and 15 employees as of the end of the reporting period, Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) would be 5; Jobs in Directly Supported/Financed Enterprises (PI4874) would be 15; and Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) would be 10. Organizations can refer to the glossary for additional information on defining low-income areas. While this metric requests data on full-time equivalents (FTE), organizations are encouraged to break down these data for full- and part-time positions supported/financed. Most companies break down their headcount into full- and part-time positions, which investors often translate into FTE. For translation from headcount to FTE, organizations should refer to the following guidance, as well as the IRIS glossary term on full-time equivalent. In brief, in calculating the number of full-time equivalent jobs, part-time jobs should be converted to full-time equivalent jobs on a pro rata basis, following local definitions (for example, if the standard working week equals 40 hours, a 20-hour-per-week job would be 0.5 FTE). Both full- and part-time jobs should be calculated based on the number employed as of the end of the reporting period. Seasonal or short-term jobs should be prorated based on the time worked during the reporting period. (For example, a full-time position for three months at any point during the reporting period would be 0.25 FTE.) If information about hours is not available, organizations may equate two part-time jobs to one full-time job for this calculation. Note that, in the United States, the U.S. Treasury Department defines a working week as 35 hours. If there is significant seasonal variation in the number of workers, organizations are encouraged to average the number of FTEs over the reporting period for temporary workers, using the FTE calculation above. Where companies employ piece-rate workers, consider the headcount of the number of workers paid piece-rate and estimate the proportion of FTE represented by that category of workers (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, if an organization has many workers on variable hours or contracts, including day laborers, organizations are encouraged to include the average number of workers on a typical day (total over 24 hours, if shift work), as well as the proportion of the year those employees are working. Organizations are encouraged to report other job-related metrics to assess the quality of jobs created. Examples of these include Worker Safety Policy (018001), Employment Benefits (OI2742), Employees Trained (OI4229), Flexible Work Arrangements (OI7983), and Employees: Minimum Wage (OI5858). This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2718

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2718

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average school fees per student per month during the reporting period.

cids:hasName:: School Fees

org:hasIdentifier:: PI2718

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2718/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the affordability of education, which is a component of access.

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Instance: IrisMetric53:PI2758

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2758

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Total

org:hasIdentifier:: PI2758

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2758/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many self-employed individuals sold the organization’s products or services, either to other distributors (wholesale) or to ultimate consumers (retail), during the reporting period. Organizations wishing to report on distributor organizations should instead use Distributor Organizations: Total (PI1060) and its related submetrics. Distributors need not exclusively sell the organization’s products or services. Direct employees who distribute the organization’s goods or services should be considered employees, not distributors. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2764

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2764

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gas (GHG) emissions avoided by the organization during the reporting period.

cids:hasName:: Greenhouse Gas Emissions Avoided

org:hasIdentifier:: PI2764

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2764/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including detailed information on calculation methodology and source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total amount of GHG emissions that were avoided by the organization during the reporting period. Organizations should use this metric in combination with Greenhouse Gas Emissions Mitigation Types (OI9839) in order to disaggregate the types of GHG emissions avoided that are relevant to the organization's activities. This metric refers to GHG emissions avoided during the reporting period. GHG emissions avoidance is typically attributed to product replacement; organizations can therefore use this metric in conjunction with Greenhouse Gas Emissions of Product (PD9427) and Greenhouse Gas Emissions of Product Replaced (PD2243). This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2771

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2771

None

cids:definedBy:: cids:giin

cids:hasDescription:: Score describing the experienced severity of food security among a set of stakeholders defined by another metric or set. See usage guidance for further detail and resources.

cids:hasName:: Food Insecurity Experience

org:hasIdentifier:: PI2771

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2771/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the adequacy of target stakeholders’ access to food by asking them directly about their experiences. Organizations should apply this metric to a metric or set of metrics that defines the relevant set of target stakeholders. For example, some organizations might report Client Households: Total (PI7954), disaggregated by relevant options from Target Stakeholder Demographics (PD5752). Other organizations with a different target stakeholder might instead apply this metric to Supplier Individuals: Total (PI5350). This indicator is based on and refers to the Food Insecurity Experience Scale (FIES) developed by FAO’s Voices of the Hungry Project. The FIES is an experience-based measure of food insecurity severity that relies on people’s direct responses to questions about their experiences facing constrained access to food. The FIES can be used to estimate the prevalence of food insecurity at different levels of severity, which is key information for implementing policies that aim to realize the human right to food. The FIES Survey Module (FIES-SM) comprises eight questions regarding people's access to adequate food and can be easily integrated into various types of surveys. For more on FIES, including the questions translated into over 170 languages, link to SDG 2.1.2, and free data analysis tools, see FAO’s FIES website (https://www.fao.org/in-action/voices-of-the-hungry/background/en/). Additional information can be found at INDDEX (https://inddex.nutrition.tufts.edu/data4diets/indicator/food-insecurity-experience-scale-fies).

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Instance: IrisMetric53:PI2787

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2787

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gas (GHG) emissions avoided through carbon credits sold during the reporting period.

cids:hasName:: Greenhouse Gas Emissions Avoided Due to Carbon Offsets Sold

org:hasIdentifier:: PI2787

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2787/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote relevant details on the carbon offsets sold, along with the assumptions and methodologies used in calculating the emissions avoided. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the amount of greenhouse gas (GHG) emissions avoided through the organization’s sale of carbon credits during the reporting period. The same data captured through this metric can also be captured through a combination of Greenhouse Gas Emissions Mitigation Types (OI9839) and Greenhouse Gas Emissions Avoided or Reduced (PI2764). Examples of relevant details to footnote include the methodology used to quantify the GHG offsets, equivalent monetary value of the carbon credits generated and sold, information on the carbon offset market(s) in which the organization sold the credit(s), and the unique identification number and third-party registry for the carbon credit(s) sold. Organizations can refer to the glossary for additional information on carbon credits. A number of methodologies offer detailed procedures for quantifying the real GHG benefits of a project, along with guidance to help project developers determine project boundaries, set baselines, assess additionality, and ultimately quantify the GHG emissions that were reduced or removed. For more information and examples, see the Verified Carbon Standard (http://www.v-c-s.org/methodologies/what-methodology). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2822

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2822

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique client individuals who were served by the organization and provided access, during the reporting period, to products/services they were unable to access prior to the reporting period. For further clarification, organizations should reference New Access to Water, New Access to Energy, New Access to Education, New Access to Finance, or New Access to Healthcare in the glossary.

cids:hasName:: Client Individuals: Provided New Access

org:hasIdentifier:: PI2822

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2822/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique clients who received the organization’s products or services during the reporting period and who were unable to access these products and services from organizations in periods prior. See glossary for further guidance. This metric is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2845

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2845

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique households that were clients of the organization and provided access, during the reporting period, to products/services they were unable to access prior to the reporting period. For further clarification, organizations should reference New Access to Water, New Access to Energy, New Access to Education, New Access to Finance, or New Access to Healthcare in the glossary.

cids:hasName:: Client Households: Provided New Access

org:hasIdentifier:: PI2845

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2845/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique households that received the organization's products or services during the reporting period and that were unable to access these products and services from organizations in prior periods. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2884

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2884

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water saved during the reporting period as a result of the organization's services sold.

cids:hasName:: Water Savings from Services Sold

org:hasIdentifier:: PI2884

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2884/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the water savings to consumers from their purchase of the organization’s water-conservation offerings. For example, an organization that helps identify products and methods that conserve water (such as low-flow products, rain-collection devices, irrigation timers, or leak correctors) would report the total water savings to its clients resulting from these provided services. Organizations should take care to use the same reporting period for both the number of clients and the average water savings per client. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI2888

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2888

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of distributors that are small and medium-sized enterprises (SME) as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Organizations: SME

org:hasIdentifier:: PI2888

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2888/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the earnings, during the reporting period, of small and medium-sized enterprises (SMEs) that sold the organization’s products or services, either to other distributors (wholesale) or to end clients (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services.

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Instance: IrisMetric53:PI2998

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI2998

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals who received training offered by the organization during the reporting period.

cids:hasName:: Individuals Trained: Total

org:hasIdentifier:: PI2998

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI2998/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type and extent of the training provided, as well as who received that training. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of individuals who received training services of any type from the organization during the reporting period. Examples include sessions on enterprise or business development, women’s empowerment, or diversity and inclusion, among other learning topics. Organizations should footnote details on the provided trainings. Training may or may not be restricted to clients of the organization and may be either fee-based or provided for free. Organizations should not include training of an organization’s own employees under this metric, which should instead be captured by Employees Trained (OI4229). This metric may apply to organizations operating in microfinance or agriculture, as well as other sectors in which organizations often provide training to clients and other community members. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3009

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3009

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals displaced as a result of projects supported/financed by the organization who were compensated for their displacement during the reporting period. Organizations should include type and amount of compensation in footnotes.

cids:hasName:: Individuals Displaced: Compensated

org:hasIdentifier:: PI3009

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3009/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of individuals (whether clients of the organization or not) displaced from their homes as a result of projects funded by the organization and who are compensated for their resettlement. For example, if the organization constructs a new road and, in the process, displaces 50 people, of whom 30 are compensated, the value of this metric would be 30. Organizations should footnote details of the displacement and corresponding compensation. Organizations are encouraged to report this metric in conjunction with Individuals Displaced: Total (PI1297). For more on this topic, see EBRD’s Resettlement Guidance and Best Practice (https://www.ebrd.com/publications/resettlement-guidance-good-practice.pdf). This metric may most apply to projects involving the construction or renovation of large-scale infrastructure, as well as building projects. This metric is often used by International Finance Institutions (IFIs) as part of infrastructure analysis. This metric is multidimensional with regard to the five dimensions of impact. It may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome, and may also describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3016

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3016

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of supplier organizations during the reporting period that were screened using social and/or environmental criteria.

cids:hasName:: Supplier Screening Ratio

org:hasIdentifier:: PI3016

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3016/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details regarding the types of criteria used to evaluate supplier organizations and how they conduct screening. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percentage of active suppliers used by the reporting organization that have undergone social/environmental screening. Organizations can include suppliers that were screened in a previous reporting period but should footnote details on the frequency of their screening process. Social and environmental criteria screened could include specific negative practices (e.g., no child labor, no negative environmental impacts) or positive practices (e.g., environmentally friendly manufacturing processes, excellent labor practices). Organizations should footnote which factors are considered. Many organizations may only screen significant supplier organizations or may screen less significant suppliers to a lesser extent. Organizations are encouraged to footnote how their screening policies differ between types of suppliers. Organizations are encouraged to report this metric in conjunction with Supplier Screening Policy (OI4739).

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Instance: IrisMetric53:PI3069

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3069

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of policies belonging to the organization’s clients that could have been renewed during the reporting period.

cids:hasName:: Number of Potential Renewals

org:hasIdentifier:: PI3069

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3069/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote specific criteria resulting in expired policies’ ineligibility, as well as all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of expired policies that could have been renewed during the reporting period (whether they were or not). Organizations should exclude policies that became ineligible for renewal due to clients’ old age, death, or any other reason during the reporting period. Organizations should footnote any criteria that result in ineligibility.

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Instance: IrisMetric53:PI3113

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3113

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the level of fragmentation of streams—the extent to which streams and rivers are fragmented into unconnected parts—present on land directly or indirectly controlled by the organization as of the end of the reporting period. Report for hectares controlled at any point during the reporting period. Choose one: - Very low fragmentation - Low fragmentation - Moderate fragmentation - High fragmentation - Very high fragmentation - No data

cids:hasName:: Level of Stream Connectivity

org:hasIdentifier:: PI3113

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3113/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: The metric is intended to capture the level of connectivity of streams or rivers on land managed by the organization as of the end of the reporting period. Put inversely, this metric is intended to capture the degree to which rivers and streams are fragmented, which can negatively impact stream health, land health, and biodiversity within ecosystems. In addition to remote sensing data, organizations may use tools such as WRI's Aqueduct Water Risk Atlas (https://www.wri.org/aqueduct) or WWF-DEG's Water Risk Filter (http://waterriskfilter.panda.org/) to find data on and describe stream connectivity on directly or indirectly managed land. Assessing stream connectivity helps to understand a project’s contribution to preserving biodiversity, as fragmentation of natural habitat is a primary driver of biodiversity loss. This indicator corresponds to the Convention on Biological Diversity’s Aichi Biodiversity Target 11, which aims to improve biodiversity by safeguarding ecosystems, species, and genetic diversity. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3180

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3180

None

cids:definedBy:: cids:giin

cids:hasDescription:: Revenue of enterprises financed or supported by the organization during the reporting period.

cids:hasName:: Revenue Generated at Directly Supported/Financed Enterprises

org:hasIdentifier:: PI3180

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3180/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the revenue of supported organizations, which most likely applies to organizations in the financial and land conservation categories. For land conservation organizations, this metric is intended to cover the revenue of enterprises deriving revenue from the land, such as a sustainable ranching organization leasing access to land, as opposed to enterprises that provide services to maintain the land, such as a pest control organization. Organizations earning revenue through sustainable economic activity on hectares directly controlled are encouraged to report this metric in conjunction with Land Directly Controlled: Sustainably Managed (OI6912).

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Instance: IrisMetric53:PI3193

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3193

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique poor individuals who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Poor

org:hasIdentifier:: PI3193

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3193/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, as well as details on the assessment tools used to identify clients’ poverty level. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique poor clients who received the organization's products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). Because assessing the poverty level of stakeholders is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3212

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3212

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of policies belonging to the organization’s clients that were renewed during the reporting period after the coverage term expired.

cids:hasName:: Number of Renewals

org:hasIdentifier:: PI3212

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3212/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture all policy renewals during the reporting period. Organizations should include in this number any policies that expired in a prior reporting period but are renewed during the current reporting period.

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Instance: IrisMetric53:PI3218

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3218

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals within a coverage region (defined by a municipality, district, or designated service area) who have primary water access through a public tap as of the end of the reporting period.

cids:hasName:: Public Water Point Coverage

org:hasIdentifier:: PI3218

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3218/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including the bounds of the municipality, district, or service area. For this purpose, organizations should report Client State/Province/Region (PD6806).

skos:scopeNote:: This metric is intended to capture the number of people in a given coverage region who have access to water primarily through public water points. Service coverage is a key indicator for water service providers (see aligned IBNET indicator 1.3). The need to estimate the population served by public water points may affect the confidence that can be placed on the service coverage measure. The WHO Global Water Supply and Sanitation Assessment 2000 defined reasonable access as “the availability of at least 20 litres per person per day from a source within one kilometer of the user’s dwelling.” Water.org recommends that organizations use "population within 250m of a public water point" as the underlying definition for this metric. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3239

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3239

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of freshwater streams present during the reporting period on protected land, land under sustainable stewardship, or land under sustainable cultivation.

cids:hasName:: Length of Streams Present

org:hasIdentifier:: PI3239

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3239/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the length of streams present on land directly or indirectly controlled by the organization during the reporting period. A stream refers to a natural flowing body of water. It typically has a current and is confined within a bed and stream banks. Organizations are encouraged to report this metric in conjunction with Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), and Protected Land Area (PI4716).

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Instance: IrisMetric53:PI3240

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3240

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of voluntary savings accounts managed by the organization, including demand deposits and time deposits, as of the end of the reporting period.

cids:hasName:: Value of Voluntary Savings Accounts

org:hasIdentifier:: PI3240

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3240/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the value of voluntary savings accounts the organization manages as of the end of the reporting period. Organizations are encouraged to footnote information on the average and median balances of the voluntary savings accounts managed, additional data points that can help estimate the typical savings level among the accounts’ owners. The average account balance can be calculated by dividing this metric by the Number of Voluntary Savings Accounts (PI6439). Organizations reporting this metric may include savings programs with incentives or obligatory savings that clients can opt into (not including guarantees). While this metric measures the value of formal savings (voluntary savings accounts), those interested in measuring financial health may also wish to measure or estimate informal and non-cash savings. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3268

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3268

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique households with at least one household member who belongs to a group historically marginalized on the basis of race and/or ethnicity and that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Historically Marginalized

org:hasIdentifier:: PI3268

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3268/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and definition of historically marginalized. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique households that received the organization's products or services during the reporting period and that had at least one household member who belongs to a group historically marginalized on the basis of race and/or ethnicity. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3291

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3291

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of hours saved by clients as a result of the organization’s products and services during the reporting period.

cids:hasName:: Client Time Savings

org:hasIdentifier:: PI3291

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3291/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of time clients save as a result of using the organization’s products or services. For example, this metric can capture decreased journey or wait times in transportation, time savings in gathering fuel for cooking or other uses, or reduced wait times at health centers, among other uses. This measure captures the efficiency of services provided, which is an indicator of service quality. This metric is often used by International Finance Institutions (IFIs) as part of infrastructure analysis. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3317

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3317

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of connections to utilities and services provided to individuals by the organization as of the end of the reporting period.

cids:hasName:: Number of Individual Connections

org:hasIdentifier:: PI3317

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3317/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the number of individual-level connections to utilities and other services. Organizations should report this metric in conjunction with Connection Type (PD1310) to disaggregate connections in more detail. For example, disaggregating Number of Individual Connections (P3317) by Connection Type (PD1310), option "Phone: Mobile," would yield the number of mobile-phone connections provided by the organization to individuals during the reporting period. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3337

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3337

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students residing in peri-urban areas enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Peri-urban

org:hasIdentifier:: PI3337

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3337/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as a breakdown of full- and part-time students residing in peri-urban areas.

skos:scopeNote:: This metric is intended to capture the number of students who live in peri-urban areas and who are enrolled at the school as of the end of the reporting period. This metric includes full-time and part-time students. Each discrete student should be counted once, regardless of number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3383

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3383

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of claims submitted to the organization that were rejected during the reporting period.

cids:hasName:: Claims Rejected

org:hasIdentifier:: PI3383

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3383/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as the reasons for rejecting claims. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of claims that were disqualified from benefit payment (in other words, rejected) for any reason. Examples of reasons for which claims might be rejected, to footnote, include, among others, submission for uncovered events, submission before a waiting period has lapsed, or claim by an insured person who is no longer covered (due, for instance, to expiration of the coverage period or attainment of maximum eligible age).

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Instance: IrisMetric53:PI3406

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3406

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to individuals residing in urban areas who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Urban

org:hasIdentifier:: PI3406

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3406/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals residing in urban areas through their supply chains.

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Instance: IrisMetric53:PI3468

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3468

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average agricultural yield per hectare of clients (who were farmers) of the organization during the reporting period.

cids:hasName:: Average Client Agricultural Yield: Total

org:hasIdentifier:: PI3468

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3468/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and unit of measure reporting against (such as kilograms or bushels per hectare) using Unit of Measure (PD1602).

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Average Agricultural Yield (PI5935), applied to Client Individuals: Total (PI4060). This metric is intended to capture the average output per hectare for farmers among an organization's clients. Organizations should not calculate this metric using aggregate data across all farmers. Rather, as noted in the calculation, organizations should use farmer-specific data. Organizations should report yield from the most recent harvest and footnote details on the unit of measure. This metric could be valuable for organizations that sell inputs (such as fertilizer or irrigation equipment) to farmers that help improve yields. Organizations interested in reporting the yields of supplier farmers should report Average Supplier Agriculture Yield: Total (PI2046). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3486

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3486

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of hours of light available from the product during the reporting period.

cids:hasName:: Product Hours of Light Available

org:hasIdentifier:: PI3486

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3486/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions made, especially those regarding product utilization. An example of such an assumption includes watts/hour used.

skos:scopeNote:: This metric is intended to capture hours of light made available by a product from the organization during the reporting period, not hours of light made available throughout the product’s lifetime. For light provided over the product’s lifetime, organizations should report Energy Consumption of Product (PD6596), which can be used to gauge efficiency gains associated with the product. This metric is intended to capture hours of light made available by the product, not hours of light available as a result of sunshine or any other source of light. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3499

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3499

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students receiving partial scholarships during the reporting period.

cids:hasName:: Students Provided Partial Scholarship

org:hasIdentifier:: PI3499

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3499/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details on scholarship eligibility requirements, who provides scholarship funding, average scholarship amounts as a percentage of full tuition/fees, and any other relevant details.

skos:scopeNote:: This metric is intended to capture the number of students receiving partial scholarship. Partial scholarships allow a student to attend school with partial, but not total, tuition or fee payment required of the student or their family.

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Instance: IrisMetric53:PI3527

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3527

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization’s clients who were placed in part-time, full-time, temporary, or permanent jobs during the reporting period.

cids:hasName:: Job Placement Rate

org:hasIdentifier:: PI3527

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3527/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percentage of clients (for example, job services clients or students in vocational or technical training) who were placed in jobs during the reporting period. Organizations should include only those clients who were placed in and began jobs during the reporting period. They should exclude clients who were placed in jobs but did not begin work. Organizations are also encouraged to provide details on the types of activities they conducted to increase job placement rates, such as (but not limited to): monitoring workforce trends to ensure alignment between program offerings and workforce needs, surveying employers (to capture position offerings, skills needed, and likely wages), strengthening relationships with potential employers, providing resources (such as interview tips, career fairs, and job leads) to assist job searches and career development, and creating program alumni networks. In the case of employees assisted to find jobs, organizations may use total employees assisted as the denominator in this formula, calculated as: Permanent Employees: Total (OI8869) + Temporary Employees (OI9028), disaggregated into the number of employees using the job-placement benefit specified by Employment Benefits (OI2742). For work integrating social enterprises (WISE), a high job placement rate is an indicator of success. High rates of voluntary turnover can also be an indicator of success along these lines, which organizations can capture using Employee Voluntary Turnover Rate (OI1638). This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3594

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3594

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of children within the area served by the organization who experienced stunting as of the end of the reporting period.

cids:hasName:: Child Stunting Prevalence

org:hasIdentifier:: PI3594

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3594/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the prevalence of stunting among children in the region served by the organization. The World Health Organization (WHO) defines stunting as height less than two standard deviations from the median of the WHO's Child Growth Standards. Stunting often results from malnutrition and other factors correlated with poverty. Sources for these data at the regional or national level include the WHO (https://www.who.int/nutrition/databases/en/) and USAID's Demographic and Health Surveys Program Database (https://dhsprogram.com/Data/).

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Instance: IrisMetric53:PI3651

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3651

None

cids:definedBy:: cids:giin

cids:hasDescription:: Rate of teacher attendance during the reporting period.

cids:hasName:: Teacher Attendance Rate

org:hasIdentifier:: PI3651

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3651/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on how teacher attendance is tracked.

skos:scopeNote:: This metric is intended to capture teacher attendance in school. When calculating this metric, the number of days teachers were absent during the reporting period should equal the sum of the total number of days per teacher. For example, if two teachers were absent on the same day, the number of days absent would be 2.

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Instance: IrisMetric53:PI3687

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3687

None

cids:definedBy:: cids:giin

cids:hasDescription:: Net number of new, full-time equivalent employees working for enterprises financed or supported by the organization during the reporting period. Many organizations select the beginning of the reporting period as the time when the organization began its support or investment.

cids:hasName:: Jobs Created at Directly Supported/Financed Enterprises: Total

org:hasIdentifier:: PI3687

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3687/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. Organizations that report data for more than one reporting period should be careful to very clearly footnote which they are using for this metric. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture jobs created at supported organizations during the reporting period. Organizations are encouraged to use this metric with Jobs Type (OD0660) to enable disaggregation of these data by key aspects. Organizations may choose to disclose employment by function (for example, operations and maintenance, construction, or land conservation). To align to the HIPSO (Harmonized Indicators for Private Sector Operations) indicator Direct Jobs Created by the Investment (Operations and Maintenance), organizations should include under Jobs Type (OD0660) only the options, “Hiring: Jobs hired through organization itself” and “Hiring: Jobs hired/supported through a third-party and directly related to the organization’s operations and maintenance of company.” The three metrics for jobs at supported/financed enterprises relate to one another, as follows. Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) and Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) sum to Jobs in Directly Supported/Financed Enterprises (PI4874). For example, if an investor provided a loan to a small business that had 10 employees at the time the loan was provided and 15 employees as of the end of the reporting period, Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) would be 5; Jobs in Directly Supported/Financed Enterprises (PI4874) would be 15; and Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) would be 10. Direct jobs in the context of this metric are defined according to the scope of the project (for instance, jobs created at a company that receives investment), following project logic and objectives. For some types of financial intermediaries, organizations should footnote a clear definition of direct jobs. For instance, if measured using a capacity-building approach, direct jobs supported are identified at the direct, operational level. If defined using an economic impact approach, direct jobs supported are identified at the level of the final beneficiary (e.g., SMEs or investees). While this metric requests data on full-time equivalents (FTE), organizations are encouraged to break down these data for full- and part-time positions supported/financed. Most companies break down their headcount into full- and part-time positions, which investors often translate into FTE. For translation from headcount to FTE, organizations should refer to the following guidance, as well as the IRIS glossary term on full-time equivalent. In brief, in calculating the number of full-time equivalent jobs, part-time jobs should be converted to full-time equivalent jobs on a pro rata basis, following local definitions (for example, if the standard working week equals 40 hours, a 20-hour-per-week job would be 0.5 FTE). Both full- and part-time jobs should be calculated based on the number employed as of the end of the reporting period. Seasonal or short-term jobs should be prorated based on the time worked during the reporting period. (For example, a full-time position for three months at any point during the reporting period would be 0.25 FTE.) If information about hours is not available, organizations may equate two part-time jobs to one full-time job for this calculation. Note that, in the United States, the U.S. Treasury Department defines a working week as 35 hours. If there is significant seasonal variation in the number of workers, organizations are encouraged to average the number of FTEs over the reporting period for temporary workers, using the FTE calculation above. Where companies employ piece-rate workers, consider the headcount of the number of workers paid piece-rate and estimate the proportion of FTE represented by that category of workers (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, if an organization has many workers on variable hours or contracts, including day laborers, organizations are encouraged to include the average number of workers on a typical day (total over 24 hours, if shift work), as well as the proportion of the year those employees are working. Organizations are encouraged to report other job-related metrics to assess the quality of jobs created. Examples of these include Worker Safety Policy (018001), Employment Benefits (OI2742), Employees Trained (OI4229), Flexible Work Arrangements (OI7983), and Employees: Minimum Wage (OI5858). This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3720

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3720

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of service interruptions experienced by clients during the reporting period.

cids:hasName:: Service Interruptions

org:hasIdentifier:: PI3720

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3720/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of times within the reporting period that a service—for example, electricity, running water, or internet service—is interrupted or unavailable to clients. Organizations may use Product/Service Detailed Type (PD1516) to describe or disaggregate this metric by services provided. This metric, compared to the total duration of the reporting period, indicates the quality of services provided. Organizations are encouraged to use this metric in combination with Service Hours Provided (PI5683). Organizations may choose to use Service Hours Interrupted (PI2230) to capture the total hours of interruption rather than the number of interruptions. In sanitation-related investments, this metric captures the number of blockages in the sewer system. Blockages can reflect many underlying issues, including the effectiveness of routine operational and maintenance activities, the hydraulic performance of the network, and the general condition of the pipes. The number of blockages comprises administrative data that should come from the service provider (for example, the utility company). This metric is aligned with IBNET 10.1 and 79 (https://www.ib-net.org/toolkit/ibnet-data/sewerage-service/). This metric is often used by International Finance Institutions (IFIs) as part of infrastructure analysis. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3734

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3734

None

cids:definedBy:: cids:giin

cids:hasDescription:: Minimum annualized insurance premium offered for the insurance product provided by the organization during the reporting period.

cids:hasName:: Minimum Insurance Premium

org:hasIdentifier:: PI3734

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3734/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the smallest premium charged by an organization selling or underwriting insurance, which in some contexts is a measure of affordability.

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Instance: IrisMetric53:PI3786

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3786

None

cids:definedBy:: cids:giin

cids:hasDescription:: Rate of student attendance during the reporting period.

cids:hasName:: Student Attendance Rate

org:hasIdentifier:: PI3786

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3786/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on how attendance is tracked.

skos:scopeNote:: This metric is intended to capture student attendance in school. When calculating this metric, the number of absentee days by students during the reporting period should equal the sum of the total number of days per student. For example, if two students were absent on the same day, the number of absentee days would be 2.

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Instance: IrisMetric53:PI3789

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3789

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land indirectly controlled by the organization during the reporting period.

cids:hasName:: Land Indirectly Controlled: Total

org:hasIdentifier:: PI3789

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3789/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the nature of the indirect control relationship and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: The IRIS catalog differentiates between land that the organization directly controls and land that the organization indirectly controls. This metric is intended to capture the area of land that is under the organization's indirect control. Indirect control refers to land that the organization supports or influences but does not directly cultivate or manage. Examples in which an organization indirectly controls land may include purchase contracts or sourcing from farmer cooperatives. Organizations that exert control over land practices of indirectly controlled land should footnote these details (for example, when an organization specifies that farmers adhere to specific environmental practices).

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Instance: IrisMetric53:PI3825

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3825

None

cids:definedBy:: cids:giin

cids:hasDescription:: Certified units/volume purchased from individuals who sold to the reporting organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Individuals: Certified

org:hasIdentifier:: PI3825

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3825/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the certification and all other assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased during the reporting period from certified suppliers who are individuals. Certification must come from a third party, be based on transparent standards, and have an assurance process. The process of certification must be carried out by a recognized third-party body, independent from interested parties, which demonstrates that a product or organization complies with the requirements defined by the standards or technical specifications. Examples of such certifications include UTZ Certified, Fair Trade (WFTO fair trade standard), Common Code for the Coffee Community (C4), Rainforest Alliance agriculture certification, Marine Stewardship Council (MSC), and the Forest Stewardship Council (FSC). Organizations should footnote relevant details about the certification (such as certification name and certifying body) and can do so by reporting separately on Product/Service Certifications (PD2756). Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service.

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Instance: IrisMetric53:PI3848

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3848

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land on which the organization planted native species of trees during the reporting period.

cids:hasName:: Area of Trees Planted: Native Species

org:hasIdentifier:: PI3848

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3848/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the planting of native species, a potential indicator of the organization's contribution toward environmental sustainability and positive environmental outcomes. Native species typically require less pesticides and fertilizers in their home territory, which can have environmental benefits.

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Instance: IrisMetric53:PI3863

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3863

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the quality assurance mechanisms that were in place at the organization during the reporting period. Select all that apply: - Peer review/supervision - Audit and feedback - Checklists and logs - Electronic monitoring systems - Communication and education strategies - Guidelines, protocols, and registries - Other

cids:hasName:: Quality Assurance Mechanism

org:hasIdentifier:: PI3863

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3863/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details and descriptions of the mechanisms used (especially if selecting ‘Other’) and how they are linked to quality-improvement activities and plans. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture process measures with evidence-based correlations to improvements in clinical quality, though they may not apply to all organizations operating in health services. Please see the glossary term Quality Assurance Mechanisms for more details on each of these options. This list of quality assurance mechanisms was adapted from the results of a systematic review of quality assurance best practices by the NHS (http://evidencecentre.com/Best%20practice%20in%20clinical%20quality%20assurance.pdf).

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Instance: IrisMetric53:PI3902

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3902

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization's clients (patients) who received necessary health intervention(s) during the reporting period.

cids:hasName:: Healthcare Crude Coverage

org:hasIdentifier:: PI3902

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3902/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the expected time frame and clinical protocols that define a completed treatment, in addition to all other assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percentage of patients who received treatment that they needed during the reporting period. The denominator of this calculation is the number of clients who needed treatment during the reporting period. Examples of interventions to which this metric might apply include the following: - Percentage of pregnant patients who attended required antenatal care visits during the reporting period. - Percentage of patients who received counseling during the reporting period. Healthcare Crude Coverage (PI3902) is an input into Healthcare Effective Coverage (PI7191) – crude coverage is a simple measure of percent of patients needing treatment who received it during the reporting period, while effective coverage includes a measure of quality. Both can be applied at a national, individual, or organizational level; investors are encouraged to apply them at the level of the investee company. While crude coverage is more widely used, experts are increasingly encouraging use of the quality-inclusive effective coverage measure. For further details on these measures and practical application in the investment context, see IADB’s "The Use of Effective Coverage in the Evaluation of Maternal and Child Health Programs: A Technical Note for the IDB’s Social Protection and Health” (https://publications.iadb.org/publications/english/document/The-Use-of-Effective-Coverage-in-the-Evaluation-of-Maternal-and-Child-Health-Programs-A-Technical-Note-for-the-IDB-Social-Protection-and-Health-Division.pdf) and “Effective coverage as a new approach to health system performance assessment: a scoping review” (https://bmchealthservres.biomedcentral.com/articles/10.1186/s12913-018-3692-7). For background on the measure itself, see “Access, utilization, quality, and effective coverage: an integrated conceptual framework and measurement strategy” (https://www.sciencedirect.com/science/article/abs/pii/S0277953604006070?via%3Dihub). In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3924

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3924

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land with permanently protected status as of the end of the reporting period.

cids:hasName:: Protected Land Area: Permanent

org:hasIdentifier:: PI3924

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3924/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the methods applied to ensure protected land status. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of hectares that the organization has under permanent protected status as of the end of the reporting period. A state of permanent protection results from legal encumbrances placed on the land or the transfer of ownership to a qualified conservation organization. If relevant, organizations are encouraged to footnote which, and which type of qualified conservation organization owns the land under permanent conservation status.

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Instance: IrisMetric53:PI3960

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3960

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals residing in peri-urban areas who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Peri-urban

org:hasIdentifier:: PI3960

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3960/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique peri-urban clients who received the organization’s products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3962

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3962

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of poor individual distributors as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Poor

org:hasIdentifier:: PI3962

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3962/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of distributors. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual poor distributors, a measure of how organizations support the livelihoods of individuals living in poverty through their distribution chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.

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Instance: IrisMetric53:PI3972

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3972

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals residing in rural areas who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Rural

org:hasIdentifier:: PI3972

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3972/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many self-employed rural individuals sold the organization’s products or services, either to other distributors (wholesale) or to ultimate consumers (retail), during the reporting period. Distributors counted under this metric need not exclusively sell the organization’s products or services. Direct employees who distribute the organization’s goods or services should be considered employees, not distributors. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI3995

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI3995

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals residing in peri-urban areas who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Peri-urban

org:hasIdentifier:: PI3995

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI3995/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many self-employed peri-urban individuals sold the organization’s products or services, either to other distributors (wholesale) or to ultimate consumers (retail), during the reporting period. Distributors counted under this metric need not exclusively sell the organization’s products or services. Direct employees who distribute the organization’s goods or services should be considered employees, not distributors. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4060

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4060

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Total

org:hasIdentifier:: PI4060

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4060/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique clients who received the organization's products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4096

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4096

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to individuals residing in rural areas who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Rural

org:hasIdentifier:: PI4096

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4096/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals residing in rural areas through their supply chains.

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Instance: IrisMetric53:PI4127

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4127

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land on which the organization planted trees during the reporting period.

cids:hasName:: Area of Trees Planted: Total

org:hasIdentifier:: PI4127

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4127/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the planting of new trees, a potential indicator of the organization's contribution toward environmental sustainability.

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Instance: IrisMetric53:PI4128

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4128

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of recalls of the organization’s products during the last reporting period.

cids:hasName:: Products Recalled

org:hasIdentifier:: PI4128

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4128/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details and descriptions of these recalls. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture recalls of the organization’s products. Organizations should footnote how the recalls break down into (a) voluntary and (b) mandatory categories. Mandatory recalls are those that are mandated by a regulatory body. Organizations are also encouraged to include information on the number of products sold in each line of recalled products.

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Instance: IrisMetric53:PI4142

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4142

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of equity investments closed by the organization during the reporting period.

cids:hasName:: Value of Equity Investments Closed

org:hasIdentifier:: PI4142

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4142/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the value of equity investments completed during the reporting period, not the number of investments exited. In an equity investment, in exchange for investment funds, the organization receives an ownership interest in the equity (stock) of the enterprise, either common or preferred stock. Values should be reported at book value for non-traded equities and at market rate for marketable securities. Organizations are encouraged to footnote whether their equity is held directly in enterprises or through funds.

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Instance: IrisMetric53:PI4180

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4180

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization provides support to its clients after a sale of its product/service.

cids:hasName:: After-sale Client Support

org:hasIdentifier:: PI4180

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4180/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type of support that is provided, costing information, and details on how clients can access these services.

skos:scopeNote:: This metric is intended to capture whether an organization provides after-sale support, which can include a range of services to help clients use a product they purchased from the organization, including but not limited to assistance in installation, product use training, troubleshooting, maintenance, and upgrade or disposal of the product.

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Instance: IrisMetric53:PI4237

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4237

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals who belong to groups historically marginalized on the basis of race and/or ethnicity who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Historically Marginalized

org:hasIdentifier:: PI4237

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4237/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique clients who belong to a group historically marginalized on the basis of race and/or ethnicity and who received the organization’s products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4243

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4243

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students per functioning toilet during the reporting period.

cids:hasName:: Student to Toilet Ratio

org:hasIdentifier:: PI4243

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4243/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the availability of working toilets for students of an organization during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4279

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4279

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of textbooks or digital educational resources per student provided by the organization during the reporting period.

cids:hasName:: Educational Resource to Student Ratio

org:hasIdentifier:: PI4279

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4279/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the educational resources (including textbooks, educational technologies, and other resources) provided per student by the organization during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4341

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4341

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of individual distributors with disabilities as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: People with Disabilities

org:hasIdentifier:: PI4341

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4341/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors with disabilities, a measure of how organizations support the livelihoods of individuals with disabilities through their distribution chains.

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Instance: IrisMetric53:PI4509

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4509

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students receiving full scholarship during the reporting period.

cids:hasName:: Students Provided Full Scholarship

org:hasIdentifier:: PI4509

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4509/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details on scholarship eligibility requirements, source of scholarship funding, and other relevant details.

skos:scopeNote:: Full scholarships allow a student to attend school without tuition or fee payment required of the student or his/her family.

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Instance: IrisMetric53:PI4515

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4515

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of transmission lines built or improved by the organization during the reporting period.

cids:hasName:: Length of Transmission Lines Built or Improved

org:hasIdentifier:: PI4515

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4515/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the length of transmission lines that the organization newly built or improved during the reporting period, a traditional measure of added transmission capacity. Improvements to transmission lines can include, for example, higher efficiency or greater resilience. Organizations should only report the length of transmission lines for which they have already completed construction or improvements, not any length financed but still under construction.

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Instance: IrisMetric53:PI4548

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4548

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average household size of clients of the organization during the reporting period, measured as number of individuals.

cids:hasName:: Client Household Size

org:hasIdentifier:: PI4548

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4548/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the source used to determine average household size of clients and all other assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the average household size of clients who received the organization's products or services during the reporting period. This metric may be reported in conjunction with Client Households: Total (PI7954) and its associated submetrics. Organizations that provide products and services that are used by an entire household (such as clean cookstoves or home weatherization) might find it more appropriate to report on the number of client households served rather than the number of client individuals. By multiplying the number of Client Households by Client Household Size, organizations can estimate the number of individuals served. For example, an organization that sells products to 100 Client Households with a Client Household Size of 5 could estimate that they served 500 individuals. Organizations that rely on assumptions to report against this metric should footnote all assumptions used in the calculation. Organizations can refer to the following sources for additional information on determining client household sizes, in addition to national census information: - United Nations, Principles and Recommendations for Population and Housing Censuses (Revision 3) (https://unstats.un.org/unsd/demographic-social/Standards-and-Methods/files/Principles_and_Recommendations/Population-and-Housing-Censuses/Series_M67rev3-E.pdf) - Socio-Economic Database for Latin America and the Caribbean (http://sedlac.econo.unlp.edu.ar/eng/statistics-detalle.php?idE=36)

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Instance: IrisMetric53:PI4554

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4554

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of new educational facility materials provided to students by the organization during the reporting period.

cids:hasName:: Value of New Education Facility Materials

org:hasIdentifier:: PI4554

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4554/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as details on the type of educational facility materials provided.

skos:scopeNote:: This metric is intended to capture the value of durable, facility-bound educational materials provided by the organization during the reporting period. Examples of educational facility materials provided, to footnote, include chairs, computers, and desks.

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Instance: IrisMetric53:PI4555

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4555

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of students receiving free and subsidized school meals as of the end of the reporting period.

cids:hasName:: Percent Students Receiving Free and Subsidized School Meals

org:hasIdentifier:: PI4555

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4555/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percentage of students at a school receiving free or reduced-price school meals funded, not by the organization itself, but rather by a third-party institution or program (such as a government program). Therefore, the students are not considered clients receiving free products from the organization. Both full- and part-time students should be included in this calculation, if applicable, with each discrete student counted once regardless of the number of courses taken. This metric is frequently used as a proxy of poverty at the school level. For example, a financial institution that provides a loan to a school may seek to gauge the income level of the targeted stakeholders of its loan by requiring the school receiving the loan to report this metric. Organizations are also encouraged to report metrics such as School Enrollment: Poor (PI7254), School Enrollment: Very Poor (PI5583), or School Enrollment: Low Income (PI2173) if they have additional demographic details available. Organizations operating in the United States can refer to the following sources for additional information on free and reduced-price meal programs and eligibility: - New America: School Funding and Resources/Nutrition and Schools (http://atlas.newamerica.org/federal-school-nutrition-programs#toc-eligibility-and-enrollment) - USDA Food and Nutrition Service: Income Eligibility Guidelines (http://www.fns.usda.gov/school-meals/income-eligibility-guidelines) Organizations that wish to report on the number of subsidized or free school meals provided (both directly and indirectly by other organizations) can use the metric School Meals (PI6971).

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Instance: IrisMetric53:PI4583

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4583

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of new businesses created as a result of investments made by the organization during the reporting period.

cids:hasName:: New Businesses Created: Total

org:hasIdentifier:: PI4583

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4583/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of new businesses created as a result of investment, a proxy of economic activity.

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Instance: IrisMetric53:PI4716

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4716

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land with protected land status as of the end of the reporting period.

cids:hasName:: Protected Land Area: Total

org:hasIdentifier:: PI4716

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4716/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the methods applied to ensure protected land status. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of hectares that the organization has under protected status as of the end of the reporting period, whether that protection is permanent or non-permanent. Land may be protected through legal encumbrances placed on the land or through the transfer of ownership to a qualified conservation organization. If relevant, organizations are encouraged to footnote which legal encumbrances are placed on the land and their duration, if non-permanent. Organizations are also encouraged to footnote which, and which type of qualified conservation organization owns the land or easement under conservation status.

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Instance: IrisMetric53:PI4733

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4733

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization conducts repayment capacity analyses for its clients.

cids:hasName:: Repayment Capacity Analysis

org:hasIdentifier:: PI4733

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4733/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the analyses conducted. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization analyzes clients’ repayment capacity. Lenders conduct repayment capacity analyses to compare a borrower's cash or income sources to a borrower's uses of credit, thereby ensuring that the borrower has sufficient sources to repay their debt. Repayment capacity analyses should be systematic and complete to ensure that lending decisions are based on an appropriate debt-to-income ratio. Organizations should disclose the financial costs to borrowers for the most representative loan product, which closely tracks the cost clients carry. They should compare these costs with those of similar products offered to similar populations by other organizations in the same country or region. Examples of practices for repayment capacity analyses, to footnote, include, among others, relying on more information than just guarantees (whether peer guarantees, co-signature, or collateral), such as household surplus; taking into consideration the possibility of additional, undisclosed debt; disseminating the organization's repayment capacity policy among employees; uniformly applying the repayment capacity policy in practice; performing analyses at each loan cycle; and visiting clients to verify information. Organizations should also note whether they restructure products/services in cases where repayment is an issue. Organizations can refer to the Smart Campaign (http://www.smartcampaign.org/storage/documents/avoidance.pdf) for further guidance on conducting repayment capacity analyses.

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Instance: IrisMetric53:PI4765

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4765

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of community facilities projected to be constructed or preserved as a result of investments made by the organization during the reporting period.

cids:hasName:: Area of Community Facilities Financed

org:hasIdentifier:: PI4765

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4765/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including what spaces they include in their calculations of area. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the area within community facilities that is usable for the intended activities of that facility. For example, if a hospital does not rely on its parking lot to administer its medical services, the parking lot area would be excluded from this metric. Organizations should footnote how they calculate usable area. A community facility provides services to the local community. Examples include health and medical clinics, health-treatment facilities, schools, arts and other cultural facilities, daycare facilities (adult and youth), and community sports facilities.

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Instance: IrisMetric53:PI4874

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4874

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time equivalent employees working for enterprises financed or supported by the organization as of the end of the reporting period.

cids:hasName:: Jobs in Directly Supported/Financed Enterprises

org:hasIdentifier:: PI4874

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4874/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture jobs at all financed or directly supported enterprises as of the end of the reporting period. Organizations are encouraged to use this metric with Jobs Type (OD0660) to enable disaggregation of these data by key aspects. Organizations may choose to disclose employment by function (for example, operations and maintenance, construction, or land conservation). To align to the HIPSO (Harmonized Indicators for Private Sector Operations) indicator Direct Jobs Supported (Operations and Maintenance), organizations should include under Jobs Type (OD0660) only the options “Hiring: Jobs hired through organization itself” and “Hiring: Jobs hired/supported through third-party and directly related to operations and maintenance of company.” To align to the HIPSO indicator Construction Jobs (Temporary Construction), organizations should include only the data for Jobs Type (OD0660) options “Permanence: Temporary (One-Time)” and “Hiring: Jobs hired/supported through third-party, but not directly related to operations and maintenance of company.” The three metrics for jobs at supported/financed enterprises relate to one another, as follows. Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) and Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) sum to Jobs in Directly Supported/Financed Enterprises (PI4874). For example, if an investor provided a loan to a small business that had 10 employees at the time the loan was provided and 15 employees as of the end of the reporting period, Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) would be 5; Jobs in Directly Supported/Financed Enterprises (PI4874) would be 15; and Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) would be 10. Direct jobs in the context of this metric are defined according to the scope of the project (for instance, jobs created at a company that receives investment), following project logic and objectives. For some types of financial intermediaries, organizations should footnote a clear definition of direct jobs. For instance, if measured using a capacity-building approach, direct jobs supported are identified at the direct, operational level. If defined using an economic impact approach, direct jobs supported are identified at the level of the final beneficiary (e.g., SMEs or investees). While this metric requests data on full-time equivalents (FTE), organizations are encouraged to break down these data for full- and part-time positions supported/financed. Most companies break down their headcount into full- and part-time positions, which investors often translate into FTE. For translation from headcount to FTE, organizations should refer to the following guidance, as well as the IRIS glossary term on full-time equivalent. In brief, in calculating the number of full-time equivalent jobs, part-time jobs should be converted to full-time equivalent jobs on a pro rata basis, following local definitions (for example, if the standard working week equals 40 hours, a 20-hour-per-week job would be 0.5 FTE). Both full- and part-time jobs should be calculated based on the number employed as of the end of the reporting period. Seasonal or short-term jobs should be prorated based on the time worked during the reporting period. (For example, a full-time position for three months at any point during the reporting period would be 0.25 FTE.) If information about hours is not available, organizations may equate two part-time jobs to one full-time job for this calculation. Note that, in the United States, the U.S. Treasury Department defines a working week as 35 hours. If there is significant seasonal variation in the number of workers, organizations are encouraged to average the number of FTEs over the reporting period for temporary workers, using the FTE calculation above. Where companies employ piece-rate workers, consider the headcount of the number of workers paid piece-rate and estimate the proportion of FTE represented by that category of workers (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, if an organization has many workers on variable hours or contracts, including day laborers, organizations are encouraged to include the average number of workers on a typical day (total over 24 hours, if shift work), as well as the proportion of the year those employees are working. This metric may help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4881

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4881

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of individual distributors as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Total

org:hasIdentifier:: PI4881

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4881/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors, a measure of how organizations support the livelihoods of individuals through their distribution chains. Organizations wishing to report on earnings paid to distributor organizations should instead use Earnings of Distributor Organizations: Total (PI6218) and its associated submetrics.

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Instance: IrisMetric53:PI4907

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4907

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land that the organization reforested during the reporting period.

cids:hasName:: Area of Land Reforested

org:hasIdentifier:: PI4907

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4907/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the area of land reforested, a proxy for the efficiency of management measures, natural regeneration, and the magnitude of effects of the reforested area on surrounding areas. Analysis of area reforested often suggests needed management adjustments as a result of biotic and abiotic factors such as diseases and droughts. Organizations are encouraged to closely monitor deforestation and its causes through remote sensing data, tracking the evolution and speed of reforestation over time.

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Instance: IrisMetric53:PI4924

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4924

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of students advancing from one grade of schooling to the next during the reporting period.

cids:hasName:: Student Promotion Rate

org:hasIdentifier:: PI4924

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4924/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any relevant details regarding the promotion rate.

skos:scopeNote:: This metric is intended to capture the percentage of students that have continued from one grade to the next—for example, from the third to the fourth year of secondary school. For instance, if 100 students had completed their third year of secondary school as of the end of the previous reporting period and 95 have continued to the fourth year of secondary school as of the beginning of the reporting period, the student promotion rate is 95%, calculated as 95/100 × 100. This metric differs from Student Dropout Rate (PI9910), which captures the rate at which students drop out during the reporting period. This metric aligns with the UNESCO Institute for Statistics Indicator “Promotion Rate by Grade (PR)” (http://uis.unesco.org/sites/default/files/documents/education-indicators-technical-guidelines-en_0.pdf). This metric can be used as an input to calculate “Transition Rate” between schooling levels (for example, from primary to secondary school) This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4940

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4940

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of small to medium-sized enterprises (SMEs) that were clients of the organization during the reporting period.

cids:hasName:: Client Organizations: SME

org:hasIdentifier:: PI4940

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4940/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of unique client small- and medium-sized enterprises (SMEs) of the reporting organization during the reporting period. The IFC defines an SME as one that meets two of the following three criteria: 300 employees or fewer, USD 15 million in assets or less, or annual sales of USD 15 million or less. See “IFC Definition of Targeted Sectors” (https://www.ifc.org/wps/wcm/connect/industry_ext_content/ifc_external_corporate_site/financial+institutions/priorities/ifcs+definitions+of+targeted+sectors). Organizations should reference the definition of Small and Medium Enterprises (SMEs) for further detail. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI4982

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI4982

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume purchased from smallholder farmers who sold to the reporting organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Individuals: Smallholder

org:hasIdentifier:: PI4982

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI4982/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased during the reporting period from individual smallholders. Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service. Organizations may wish to use this metric in conjunction with Supplier Individuals: Smallholder (PI9991).

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Instance: IrisMetric53:PI5060

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5060

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of patients who successfully completed the clinically recommended course of a health intervention during the reporting period.

cids:hasName:: Patients Completing Treatment

org:hasIdentifier:: PI5060

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5060/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the expected time frame and clinical protocols that define a completed treatment, in addition to all other assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of patients who successfully completed treatment during the reporting period. Successful completion means that all required steps were completed and taken in the appropriate time frame and that the treatment adhered to local protocols. Examples of interventions in which this metric might apply include: - Number of pregnant patients who attended all required antenatal care visits during the reporting period. - Number of patients who completed all required counseling visits during the reporting period.

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Instance: IrisMetric53:PI5066

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5066

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of equity investments closed by the organization during the reporting period.

cids:hasName:: Number of Equity Investments Closed

org:hasIdentifier:: PI5066

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5066/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of equity investments completed during the reporting period and not the number of investments exited. In an equity investment, in exchange for investment funds, the organization receives an ownership interest in the equity (stock) of the enterprise, either common or preferred stock. Organizations are encouraged to footnote whether their equity is held directly in enterprises or through funds.

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Instance: IrisMetric53:PI5110

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5110

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students per teacher during the reporting period.

cids:hasName:: Student to Teacher Ratio

org:hasIdentifier:: PI5110

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5110/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the ratio of students to teachers during the reporting period, often used as a proxy of teacher workload, educational investment, or instructional efficiency. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5160

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5160

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average loan size disbursed by the organization during the reporting period.

cids:hasName:: Average Loan Size Disbursed

org:hasIdentifier:: PI5160

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5160/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the average loan size disbursed by the organization during the reporting period and may be calculated from aggregate data: Value of Loans Disbursed (PI5476) and Number of Loans Disbursed (PI8381).

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Instance: IrisMetric53:PI5184

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5184

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of sales or client transactions during the reporting period.

cids:hasName:: Client Transactions

org:hasIdentifier:: PI5184

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5184/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the number of total transactions with clients during the reporting period, which can include repeat sales per unique client. A client transaction represents an exchange between a client and the organization that results in the purchase or acquisition of the organization's product(s)/service(s). One transaction can include the purchase of multiple units. This metric is different from Client Individuals: Total (PI4060) and related submetrics, which are intended to capture the number of unique individuals who are clients of the organization during the reporting period. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5193

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5193

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy transmitted by the organization during the reporting period (in MWh).

cids:hasName:: Energy Transmitted: Total

org:hasIdentifier:: PI5193

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5193/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total amount of energy transmitted (including from renewable and non-renewable sources) by the organization during the reporting period. To disaggregate this metric by energy type—such as renewable vs. non-renewable—report this metric disaggregated by the relevant options in Primary Energy Source (OI3781).

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Instance: IrisMetric53:PI5216

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5216

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of complaints registered per client of the reporting organization during the reporting period.

cids:hasName:: Complaints Ratio

org:hasIdentifier:: PI5216

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5216/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of complaints per client of the organization during the reporting period. Organizations reporting this metric should have a complaint tracking system in place. While there are different modes for processing complaints, this metric should capture all modes of client recourse. Organizations are encouraged to report this metric in conjunction with Client Complaint Tracking System (PI9435). For more detail on the ratio and for guidance on its interpretation for organizations providing microinsurance, see the Microinsurance Network's Social Performance Indicators for Microinsurance, p. 27 (https://www.social-protection.org/gimi/ShowRessource.action?id=5270/).

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Instance: IrisMetric53:PI5297

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5297

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals who were forcibly displaced and were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Forcibly Displaced

org:hasIdentifier:: PI5297

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5297/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of forcibly displaced individuals served. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of individuals served by the organization who have been forcibly displaced, including refugees, asylum seekers, internally displaced persons, stateless persons, and returnees. For more information on forcible displacement, see the United Nations’ World Refugee Day website (https://www.un.org/en/events/refugeeday/background.shtml) and the World Health Organization’s displaced people summary (https://www.who.int/environmental_health_emergencies/displaced_people/en/). This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5350

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5350

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Total

org:hasIdentifier:: PI5350

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5350/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support livelihoods through their supply chains. Organizations wishing to report on supplier organizations should instead use Supplier Organizations: Total (PI9566) and its associated submetrics. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5352

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5352

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals who received one-on-one advisory services (sometimes called technical assistance) from the organization during the reporting period.

cids:hasName:: Individuals Trained: Advisory Services

org:hasIdentifier:: PI5352

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5352/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type and extent of the provided services, as well as who received the training. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of individuals who received one-on-one advisory services or technical assistance provided by the organization. Advisory services may or may not be restricted to clients of the organization. This metric may apply to organizations operating in microfinance or agriculture, among other sectors, that provide advisory services to clients and other community members. Examples of advisory services to footnote could include skills training, consulting services (such as process implementation), and staffing. Advisory services may be fee-based or provided for free. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5376

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5376

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of reductions in greenhouse gas (GHG) emissions over the lifetimes of products sold during the reporting period.

cids:hasName:: Greenhouse Gas Reductions due to Products Sold

org:hasIdentifier:: PI5376

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5376/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the GHG emissions reduced or mitigated as a result of products the organization sold during the reporting period. The product-lifetime reduction in GHG emissions is calculated by subtracting Greenhouse Gas Emissions of Product (PD9427) from Greenhouse Gas Emissions of Product Replaced (PD2243). This is then multiplied by the units/volume sold per product to get the total GHG reductions over the lifetime of the product(s). These GHG reductions are then summed across all products sold during the reporting period. When multiplying GHG reductions from each product sold by Units/Volume Sold: Total (PI1263), organizations should, under Units/Volume Sold: Total (PI1263), use the absolute number of product units sold rather than the volume of GHG reductions delivered by the product. The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. For more information on the GHG Protocol, organizations should refer to the following: - Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools) This metric is multi-dimensional with regard to the five dimensions of impact. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Depth dimension of impact, which helps estimate the degree of change in outcome that the stakeholders experienced. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5380

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5380

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of classroom space per student during the reporting period.

cids:hasName:: Classroom Area per Student

org:hasIdentifier:: PI5380

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5380/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of classroom space the organization provides each student. Organizations are encouraged to align with state and international standards. For example, the New York State Department of Health Bureau of Emergency Medical Services published “Classroom Design Standards” that detail the required floor area per student, categorized by the classroom setup style.

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Instance: IrisMetric53:PI5391

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5391

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of very poor individual distributors as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Very Poor

org:hasIdentifier:: PI5391

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5391/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of distributors. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual very poor distributors, a measure of how organizations support the livelihoods of individuals living in poverty through their distribution chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.

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Instance: IrisMetric53:PI5473

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5473

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume from small- to medium-sized enterprises (SMEs) that sold to the reporting organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Organizations: SME

org:hasIdentifier:: PI5473

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5473/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased during the reporting period from suppliers that are small- to medium-sized enterprises (SMEs). Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service. Organizations may wish to use this metric in conjunction with Supplier Organizations: SME (PI9495). For a definition of SMEs, see the IRIS+ Glossary.

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Instance: IrisMetric53:PI5476

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5476

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of loans disbursed by the organization during the reporting period.

cids:hasName:: Value of Loans Disbursed

org:hasIdentifier:: PI5476

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5476/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total value disbursed as loans by the organization during the reporting period.

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Instance: IrisMetric53:PI5478

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5478

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made to enterprises that sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Organizations: Total

org:hasIdentifier:: PI5478

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5478/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture information about the enterprises that supply goods or services to the reporting organization. Organizations can themselves determine the precise threshold at which they report suppliers. In most cases, organizations should include only those enterprises supplying goods and services that are fundamental to the operations of the reporting organization. Organizations should not include subcontractors as part of this metric; subcontractors can be reported under Temporary Employees (OI9028) and its related submetrics.

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Instance: IrisMetric53:PI5489

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5489

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of money spent by the average target stakeholder on sources of energy during the reporting period.

cids:hasName:: Target Stakeholder Spending: Energy

org:hasIdentifier:: PI5489

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5489/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type of expenditures made, as well as details of energy sources used. Organizations should also footnote all other assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture target stakeholder spending on energy, including fuels, charging stations, and product payments, among other costs. These data can be collected directly from target stakeholders through a survey. Organizations should footnote details on the sample size and survey instrument used, as well as details on who administered the survey and who aggregated the resulting data. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5501

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5501

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students per classroom during the reporting period.

cids:hasName:: Student to Classroom Ratio

org:hasIdentifier:: PI5501

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5501/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of students per physical classroom at the organization during the reporting period. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5576

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5576

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of client organizations as of the end of the reporting period in which the leader (or half or more of the leaders, if there are multiple) represents a specific group (for example, women or historically marginalized groups).

cids:hasName:: Client Organizations Led: Total

org:hasIdentifier:: PI5576

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5576/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric, used in combination with Target Stakeholder Demographic (PD5752), is intended to capture the number of client organizations that are led by persons of specific groups. For example, this metric can support calculations of the percentage of a portfolio invested in companies led by women or by individuals from groups historically marginalized due to race and/or ethnicity. Leader(s) counted must retain an active role in the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. Typically, this metric refers to the CEO of the company. If the company is led by multiple people, at least 51% of the leaders must be from the specified group in order to be considered "led" by that group. Organizations focusing this metric on groups historically marginalized due to race and/or ethnicity must define that group according to context. For example, in the United States, organizations might focus on Black, Indigenous, and People of Color (BIPOC). In South Africa, organizations might focus on Black African, Coloured, and Indian or Asian Individuals. In all contexts, when defining these groups, organizations must consider local history and context. These data can often be collected from the human resources department, though for accuracy organizations should ensure that data on racial and ethnic background are self-reported. Used along with Target Stakeholder Demographic (PD5752) to specify historically marginalized groups due to race and/or ethnicity, this metric aligns with the Corporate Racial Equity Alliance’s (https://corporateracialequityalliance.org/) Investor Blueprint for Racial Equity and its corporate-focused CEO Blueprint for Racial Equity (https://corporateracialequityalliance.org/2021-blueprint).

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Instance: IrisMetric53:PI5583

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5583

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of very poor students enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Very Poor

org:hasIdentifier:: PI5583

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5583/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of students. Organizations should also breakdown enrolled students into full- and part-time. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of students from very poor backgrounds who are enrolled at the school as of the end of the reporting period, including both full- and part-time students. Each discrete student should be counted once, regardless of number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5587

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5587

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of road built or improved by the organization during the reporting period.

cids:hasName:: Length of Road Built or Improved

org:hasIdentifier:: PI5587

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5587/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the length of road (urban or non-urban) that was newly built or improved during the reporting period. Improvements to roads can include repaving, adding lanes for cars, or adding access for bikes and other non-motorized transport, among other improvements. This metric is often used by International Finance Institutions (IFIs) as part of transportation analysis. HIPSO (Harmonized Indicators for Private Sector Operations) users should disaggregate from this metric the length of road that increases access to the network for non-motorized forms of transport. Organizations should only report the length of road for which construction has already been completed, not that financed and still under construction.

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Instance: IrisMetric53:PI5678

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5678

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste reduced during the reporting period as a result of the organization's services.

cids:hasName:: Waste Reductions from Services Sold

org:hasIdentifier:: PI5678

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5678/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture waste reductions that result from services the organization delivers. For example, an auto parts aftermarket recycler might report waste avoided as a result of recycling used auto parts. Such waste reduction might include efforts to reduce (i.e., using fewer inputs), reuse (e.g., repurposing rather than disposing or recycling excess inputs or unwanted outputs), or recycle (e.g., through established systems or through on-site processing) materials or energy through the services provided by the organization. Organizations wishing to report waste reductions achieved through their operations should report Waste Reduced (OI7920). Organizations wishing to report on waste reductions achieved through the production and sale of products should report Waste Reductions from Products Sold (PI5926). In some contexts, this metric may help measure the HOW MUCH Depth dimension of impact, which helps estimate the degree of change in outcome that the stakeholders experienced. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5683

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5683

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of hours of service provided during the reporting period.

cids:hasName:: Service Hours Provided

org:hasIdentifier:: PI5683

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5683/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of time a service—for example, hours of electricity, running water, or internet service—is provided to clients during the reporting period. Organizations may use Product/Service Detailed Type (PD1516) to describe or disaggregate this metric by services provided. By comparing this metric to the total duration of the reporting period, organizations can estimate the quality of services provided. Organizations are encouraged to use this metric in combination with Service Hours Interrupted (PI2230) to capture service outage rates. For water, sanitation, and hygiene (WASH investments), this metric is intended to capture how many hours of water are available as a result of the products or services provided by the organization. This metric is not designed to cover water provided over the lifetime of a product or service but rather only includes those hours of water made available during the reporting period. This metric is aligned to the IBNET indicator 15.1, “Continuity of Service." The IBNET reporting format is average hours / day. These are administrative data and should come from the service provider. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5691

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5691

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of full-time equivalent employees working for enterprises financed or supported by the organization as of the end of the reporting period.

cids:hasName:: Jobs Maintained at Directly Supported/Financed Enterprises: Total

org:hasIdentifier:: PI5691

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5691/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. Organizations that report data for more than one reporting period should be careful to very clearly footnote which they are using for this metric. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture jobs maintained during the reporting period at directly supported or financed enterprises. Organizations should measure the number of maintained full-time equivalent positions at the organization, regardless of the number of unique individuals employed or the positions they held. For example, if a full-time equivalent employee resigns and the position is filled, this position should count as just one full-time equivalent job maintained, and none created. Organizations are encouraged to use this metric with Jobs Type (OD0660) to enable disaggregation of these data by key aspects. Organizations may choose to disclose employment by function (for example, operations and maintenance, construction, or land conservation). The three metrics for jobs at supported/financed enterprises relate to one another, as follows. Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) and Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) sum to Jobs in Directly Supported/Financed Enterprises (PI4874). For example, if an investor provided a loan to a small business that had 10 employees at the time the loan was provided and 15 employees as of the end of the reporting period, Jobs Created at Directly Supported/Financed Enterprises: Total (PI3687) would be 5; Jobs in Directly Supported/Financed Enterprises (PI4874) would be 15; and Jobs Maintained at Directly Supported/Financed Enterprises: Total (PI5691) would be 10. Direct jobs in the context of this metric are defined according to the scope of the project (for instance, jobs created at a company that receives investment), following project logic and objectives. For some types of financial intermediaries, organizations should footnote a clear definition of direct jobs. For instance, if measured using a capacity-building approach, direct jobs supported are identified at the direct, operational level. If defined using an economic impact approach, direct jobs supported are identified at the level of the final beneficiary (e.g., SMEs or investees). While this metric requests data on full-time equivalents (FTE), organizations are encouraged to break down these data for full- and part-time positions supported/financed. Most companies break down their headcount into full- and part-time positions, which investors often translate into FTE. For translation from headcount to FTE, organizations should refer to the following guidance, as well as the IRIS glossary term on full-time equivalent. In brief, in calculating the number of full-time equivalent jobs, part-time jobs should be converted to full-time equivalent jobs on a pro rata basis, following local definitions (for example, if the standard working week equals 40 hours, a 20-hour-per-week job would be 0.5 FTE). Both full- and part-time jobs should be calculated based on the number employed as of the end of the reporting period. Seasonal or short-term jobs should be prorated based on the time worked during the reporting period. (For example, a full-time position for three months at any point during the reporting period would be 0.25 FTE.) If information about hours is not available, organizations may equate two part-time jobs to one full-time job for this calculation. Note that, in the United States, the U.S. Treasury Department defines a working week as 35 hours. If there is significant seasonal variation in the number of workers, organizations are encouraged to average the number of FTEs over the reporting period for temporary workers, using the FTE calculation above. Where companies employ piece-rate workers, consider the headcount of the number of workers paid piece-rate and estimate the proportion of FTE represented by that category of workers (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, if an organization has many workers on variable hours or contracts, including day laborers, organizations are encouraged to include the average number of workers on a typical day (total over 24 hours, if shift work), as well as the proportion of the year those employees are working. This metric may help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5736

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5736

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of new educational instructional materials provided to students by the organization during the reporting period.

cids:hasName:: Value of New Education Instructional Materials

org:hasIdentifier:: PI5736

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5736/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as details on the type of education instruction materials provided.

skos:scopeNote:: This metric is intended to capture the value of instructional materials provided by the organization during the reporting period. Examples of educational instructional materials, to footnote, include textbooks, notebooks, and writing implements.

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Instance: IrisMetric53:PI5743

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5743

None

cids:definedBy:: cids:giin

cids:hasDescription:: Utilization rate of an identified critical piece of equipment or facility during the reporting period.

cids:hasName:: Critical Equipment/Facility Utilization Rate

org:hasIdentifier:: PI5743

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5743/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the specific critical equipment or facility, as well as all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the ratio of time when the machine or facility was actually available compared to the expected availability during the reporting period. Expected availability should not be reduced for times during which the equipment or facility was broken or not in use due to electricity shortages, for instance. Organizations should report this metric separately for each equipment and facility. Patient bed occupancy rate is a common usage example for organizations operating in health care.

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Instance: IrisMetric53:PI5750

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5750

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of protected land that shares a boundary with the organization's protected land as of the end of the reporting period.

cids:hasName:: Area of Adjacent Protected Land

org:hasIdentifier:: PI5750

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5750/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture protected land assemblage, the area of protected land not controlled by the organization but adjacent to land controlled by the reporting organization. Organizations should report all land area controlled by other entities that forms a contiguous assemblage with protected land area directly or indirectly controlled by the reporting organization. For many conservation objectives, large, connected areas of conserved land are more valuable than small, disconnected pieces of conserved land. This metric helps capture holistically how a specific project complements previous conservation work. Adjacent land that is also subject to conservation measures maximizes the impact of conservation measures in newly protected areas. Potential adverse effects of adjacent land use, which organizations can footnote, may extend into the protected area. On the other hand, the transition area (ecotone) between the protected area and adjacent land can provide edge habitats that support rich biodiversity. Remote sensing data or field visits can capture the area and land use of adjacent parcels, including details on their extent, vegetation, species, and relief, which can help optimize management in controlled area. Organizations may footnote whether neighboring land is under deliberate management, has future plans for conversation or use, or has owner(s) with potential interest in cooperating on conservation management.

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Instance: IrisMetric53:PI5776

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5776

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of baggage handled by the organization that is damaged, or that has contents damaged or lost, during the reporting period.

cids:hasName:: Percent Baggage Damaged or Lost

org:hasIdentifier:: PI5776

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5776/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the percentage of client luggage handled by the organization during the reporting period that was damaged, delayed, or lost while out of the client’s (passenger's) care. Baggage damaged and lost is an indicator of quality of service provided. This metric is often used by International Finance Institutions (IFIs) as part of transportation analysis.

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Instance: IrisMetric53:PI5840

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5840

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of marine or freshwater coastline present during the reporting period on protected land, land under sustainable stewardship, or land under sustainable cultivation.

cids:hasName:: Length of Coastline Present

org:hasIdentifier:: PI5840

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5840/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the length of coastline the organization is working to protect. Organizations are encouraged to report this metric in conjunction with Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), and Protected Land Area (PI4716).

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Instance: IrisMetric53:PI5842

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5842

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of renewable energy generated and sold to offtaker(s) during the reporting period.

cids:hasName:: Energy Generated for Sale: Renewable

org:hasIdentifier:: PI5842

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5842/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the renewable energy type(s) and all assumptions used.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Energy Generated for Sale: Total (PI8706), disaggregated by Primary Energy Source (OI3781), all options under Renewable. This metric is intended to capture renewable energy generated for commercial sale by the organization. Bulk energy is usually sold under a power purchase agreement with an electricity utility. The buyer or purchaser of this energy is termed the offtaker. Renewable energy sources include solar, wind, geothermal, hydro energy, and biomass, among other forms. Organizations can refer to the glossary for additional information. Large-scale hydropower is often excluded from the definition of renewable energy. Although water itself is a renewable resource, the natural ecology of rivers is not, and hydroelectric dams can adversely affect aquatic ecosystems. Organizations can refer to the Low Impact Hydropower Institute (http://lowimpacthydro.org) for further guidance on creating low-impact hydropower operations. Organizations wishing to report on the amount of renewable energy generated for the organization's own use should instead report Energy Generated for Use: Renewable (OI2496). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5920

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5920

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the revenue from sales of exports of the product/service during the reporting period.

cids:hasName:: Sales Revenue: Exports

org:hasIdentifier:: PI5920

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5920/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:scopeNote:: This metric is intended to capture the organization’s sales revenue from products and services exported out of the country of operations.

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Instance: IrisMetric53:PI5926

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5926

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of waste reduced over the lifetime of products sold by the organization during the reporting period.

cids:hasName:: Waste Reductions from Products Sold

org:hasIdentifier:: PI5926

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5926/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture waste reductions that result from products the organization produces and sells. For example, an organization that develops, manufactures, and markets machines used to recycle beverage containers (i.e., reverse vending machines) may report the amount of consumers' waste reduced by recycling containers over the lifetime of the machines sold. Organizations should report the lifetime waste reductions of those products sold during the reporting period; much of the waste reduction may actually occur after the reporting period, throughout the remainder of the products' lifetime. Such waste reduction might include efforts to reduce (i.e., using fewer inputs), reuse (e.g., repurposing rather than disposing or recycling excess inputs or unwanted outputs), or recycle (e.g., through established systems or through on-site processing) materials or energy through the products sold by the organization. Organizations wishing to report waste reductions achieved through their operations should report Waste Reduced (OI7920). Organizations wishing to report on waste reductions achieved through the provision of services should report Waste Reductions from Services Sold (PI5678). In some contexts, this metric may help measure the HOW MUCH Depth dimension of impact, which helps estimate the degree of change in outcome that the stakeholders experienced. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5935

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5935

None

cids:definedBy:: cids:giin

cids:hasDescription:: Evaluates average agricultural yield per hectare of the set implied by another metric. For example, this metric applied to Client Individuals (PI4060) would yield the average agricultural yield of the organization's (farmer) clients. Organizations should calculate this metric for each individual agricultural product. See usage guidance for further information.

cids:hasName:: Average Agricultural Yield

org:hasIdentifier:: PI5935

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5935/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including method for gathering yield data ((e.g., survey to a sample set of clients, survey to all clients).

skos:scopeNote:: This metric, applied to another metric, is intended to evaluate the average agricultural yield of the set implied by the other metric. Organizations can average actual yield data or survey a representative sample. For example, if evaluating average agricultural yield of client farmers using Client Individuals (PI4060), organizations could average actual yield data per farmer or survey representative individual farmers. Organizations should report yield separately for each agricultural product, reporting the relevant product with Crop Type (PD1620) or Livestock/Fish Type (PD4686), as appropriate. Organizations should also report yield from the most recent harvest and footnote details on the unit of measure per hectare (such as kilograms or bushels) using Unit of Measure (PD1602). This metric could be valuable for organizations that sell inputs (such as fertilizer or irrigation equipment) to farmers that help improve yields. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5954

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5954

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students with disabilities enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: People with Disabilities

org:hasIdentifier:: PI5954

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5954/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities. Organizations should also break down enrolled students with disabilities into full- and part-time.

skos:scopeNote:: This metric is intended to capture the number of students with disabilities enrolled at the school as of the end of the reporting period, including both full- and part-time students. Each discrete student should be counted once, regardless of number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI5965

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5965

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period.

cids:hasName:: Number of Housing Units Financed

org:hasIdentifier:: PI5965

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5965/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of housing units constructed or preserved in both single- and multi-family buildings.

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Instance: IrisMetric53:PI5983

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI5983

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of commercial or retail infrastructure projected to be built or renovated as a result of investments made by the organization during the reporting period.

cids:hasName:: Value of Commercial or Retail Infrastructure Financed

org:hasIdentifier:: PI5983

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI5983/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the value of real estate projected to be built or renovated for commercial or retail use as a result of investments made by the organization during the reporting period. Commercial real estate includes offices, industrial use, and retail, but not property used as living space (that is, residential real estate).

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Instance: IrisMetric53:PI6050

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6050

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of enterprise clients that received free products/services from the organization during the reporting period.

cids:hasName:: Client Organizations: Receiving Free Services

org:hasIdentifier:: PI6050

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6050/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of unique client organizations that received products or services provided during the reporting period by the organization for which it did not request payment and for which it does not expect reimbursement. Organizations should include the unique number of client organizations that received free products or services, regardless of whether or not they also paid the organization for certain other products or services during the reporting period.

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Instance: IrisMetric53:PI6058

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6058

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of housing units improved or refurbished by the organization during the reporting period.

cids:hasName:: Number of Housing Units Improved

org:hasIdentifier:: PI6058

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6058/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of improved housing units completed by the organization during the reporting period, not those financed and still under construction. Organizations should include improved housing units in both single- and multi-family buildings.

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Instance: IrisMetric53:PI6065

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6065

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of organizations that received training from the organization during the reporting period.

cids:hasName:: Organizations Trained

org:hasIdentifier:: PI6065

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6065/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type and extent of the training provided, as well as noting which organizations received the training. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of organizations that received training services (of any type) from the organization during the reporting period. Examples include sessions on enterprise or business development, women’s empowerment, or diversity and inclusion, among other learning topics. Organizations should footnote details on the provided trainings. Training may or may not be restricted to clients of the organization and may be either fee-based or provided for free. Organizations should not include training of an organization’s own employees under this metric, which should instead be captured by Employees Trained (OI4229). This metric may apply to organizations operating in microfinance or agriculture, as well as other sectors in which organizations often provide training to clients and other community members. Organizations are encouraged to use Individuals Trained: Total (PI2998) to report the number of individuals trained. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6085

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6085

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals residing in peri-urban areas who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Peri-urban

org:hasIdentifier:: PI6085

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6085/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals residing in peri-urban areas through their supply chains. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6179

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6179

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals residing in urban areas who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Urban

org:hasIdentifier:: PI6179

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6179/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals residing in urban areas through their supply chains. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6189

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6189

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals with disabilities who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: People with Disabilities

org:hasIdentifier:: PI6189

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6189/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals with disabilities through their supply chains. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6218

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6218

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of distributor enterprises as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Organizations: Total

org:hasIdentifier:: PI6218

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6218/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the earnings, during the reporting period, of all distributors that sell the organization’s products or services either to other distributors (wholesale) or to end clients (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services. Direct employees who distribute the organization’s goods or services should be considered employees, not distributors.

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Instance: IrisMetric53:PI6266

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6266

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals with disabilities who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: People with Disabilities

org:hasIdentifier:: PI6266

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6266/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique clients with disabilities who received the organization’s products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6303

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6303

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of permanent tenants involuntarily removed from housing units during the reporting period.

cids:hasName:: Eviction Rate

org:hasIdentifier:: PI6303

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6303/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the reasons for each eviction and where individuals transitioned (e.g., shelters, other supportive housing structures, other, or unknown). Organizations should also footnote any assumptions used.

skos:scopeNote:: This metric is intended to capture the rate at which individuals are involuntarily removed from housing units. Organizations should footnote the reasons for their removal. Organizations should calculate the number of tenants involuntarily removed from housing (‘evicted’) during the reporting period on the same basis as the total number of tenants reported under Client Individuals: Total (PI4060). If, for instance, the reporting organization manages housing units, the organization should calculate the number of tenants (and the number of evicted tenants) in housing units managed by the organization. If the reporting organization finances housing units, the organization should report the number of tenants (and evicted tenants) in housing units financed by the organization. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6372

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6372

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique smallholder farmer individuals who were clients during the reporting period.

cids:hasName:: Client Individuals: Smallholder

org:hasIdentifier:: PI6372

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6372/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique smallholder farmer clients who received the organization's products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of client transactions. For example, a smallholder farmer customer who makes two purchases during a period should only be counted once. Organizations wishing to report on client purchases should refer to Client Transactions (PI5184). Since this metric is intended to capture the unique number of specific individuals serviced, organizations should not apply any household multipliers to their reports against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Organizations that rely on assumptions to report against this metric, including in the process for determining the number of client individuals, should footnote all assumptions used in their calculation process. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6385

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6385

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of local enterprises that sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Organizations: Local

org:hasIdentifier:: PI6385

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6385/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote their definition of “local”. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture information about the local enterprises that supply goods or services to the reporting organization. Organizations can themselves determine the precise threshold at which they report suppliers. In most cases, organizations should include only those enterprises supplying goods and services that are fundamental to the operations of the reporting organization. Individual organizations’ definitions of local will depend on their business models and impact objectives. For example, if their purpose is economic development, they may define “local” within geo-political boundaries. If they focus on reducing emissions, they may define “local” by specific distance. Organizations should not include subcontractors as part of this metric; subcontractors can be reported under Temporary Employees (OI9028) and its related submetrics. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6414

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6414

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of new businesses created in low-income areas as a result of investments made by the organization during the reporting period.

cids:hasName:: New Businesses Created: Low Income Areas

org:hasIdentifier:: PI6414

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6414/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including how they identify low-income areas. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of new businesses created in low-income areas as a result of investment, a proxy of economic activity. See the glossary definition for additional information on commonly used tools to help identify low-income areas.

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Instance: IrisMetric53:PI6439

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6439

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of voluntary savings accounts managed by the organization, including demand deposits and time deposits, as of the end of the reporting period.

cids:hasName:: Number of Voluntary Savings Accounts

org:hasIdentifier:: PI6439

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6439/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of voluntary savings accounts managed by the organization as of the end of the reporting period. Organizations reporting this metric may include savings programs with incentives or obligatory savings that clients can opt into (not including guarantees). While this metric measures the value of formal savings (voluntary savings accounts), those interested in measuring financial health may also wish to measure or estimate informal and non-cash savings.

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Instance: IrisMetric53:PI6471

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6471

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average speed of vehicles on roads, waterways, or in flight during the reporting period.

cids:hasName:: Average Vehicle Speed

org:hasIdentifier:: PI6471

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6471/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the average speed of vehicles on roads or other routes during the reporting period, which can help organizations understand whether new or improved infrastructure has created efficiencies in transportation. This is a measure of quality of service for clients (passengers). This metric is often used by International Finance Institutions (IFIs) as part of transportation analysis. Organizations choosing to report according to HIPSO (Harmonized Indicators for Private Sector Operations) indicators should disaggregate this measure by urban and non-urban roads.

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Instance: IrisMetric53:PI6504

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6504

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of directly connected port pairs or routes served during the reporting period.

cids:hasName:: Number of Routes Served

org:hasIdentifier:: PI6504

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6504/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of routes served by the organization's transportation services. For example, an airline serving 62 direct flights from city to city would report 62 for this metric. This metric may be most useful for investments in large-scale infrastructure and transportation. This metric is often used by International Finance Institutions (IFIs) as part of infrastructure analysis. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6569

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6569

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students residing in rural areas enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Rural

org:hasIdentifier:: PI6569

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6569/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. Organizations should also break down enrolled students residing in rural areas into full- and part-time.

skos:scopeNote:: This metric is intended to capture the number of students who live in rural environments and who are enrolled at the school as of the end of the reporting period, including both full- and part-time students. Each discrete student should be counted once, regardless of number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6646

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6646

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume purchased from individuals belonging to groups historically marginalized on the basis of race and/or ethnicity who sold to the reporting organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Individuals: Historically Marginalized

org:hasIdentifier:: PI6646

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6646/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote how they categorize historically marginalized groups and all other assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased during the reporting period from suppliers who are individuals from groups historically marginalized on the basis of race and/or ethnicity. Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service. Organizations may wish to use this metric in conjunction with Supplier Individuals: Historically Marginalized (PI9261).

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Instance: IrisMetric53:PI6652

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6652

None

cids:definedBy:: cids:giin

cids:hasDescription:: Organizations should footnote details on the certification and all other assumptions used, including source of data. See usage guidance for further information.; Number of unique individuals residing in rural areas who were clients of the organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Organizations: Certified; Client Individuals: Rural

org:hasIdentifier:: PI6652

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6652/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the certification and all assumptions used. See usage guidance for further information.; Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased from certified supplier organizations during the reporting period. Certification must come from a third party, be based on transparent standards, and have an assurance process. The process of certification must be carried out by a recognized third-party body, independent from interested parties, which demonstrates that a product or organization complies with the requirements defined by the standards or technical specifications. Examples of such certifications include: UTZ Certified, Fair Trade (WFTO fair trade standard), Common Code for the Coffee Community (C4), Rainforest Alliance agriculture certification, Marine Stewardship Council (MSC), Forest Stewardship Council (FSC). Organizations should footnote relevant details about the certification (such as certification name and certifying body) and can do so by reporting separately on Product/Service Certifications (PD2756). Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service.; This metric is intended to capture the number of unique rural clients who received the organization’s products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6659

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6659

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of female individuals who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Female

org:hasIdentifier:: PI6659

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6659/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many self-employed female individuals sold the organization’s products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services. Direct employees who distribute the organization’s goods or services should be considered employees, not distributors. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6686

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6686

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals within the organization's service area (municipality, administrative region, or other geographic boundary) as of the end of the reporting period.

cids:hasName:: Service Area Population

org:hasIdentifier:: PI6686

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6686/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data and the boundaries of the service area.

skos:scopeNote:: This metric is intended to capture the total population of the area served, whether or not the organization is providing services to all of them. Distinct from Client Individuals: Total (PI4060), this metric counts the total population in an area of coverage. For example, a water utility provider may serve an area with 45 million individuals while actively providing service to 20 million individuals, measured by Client Individuals: Total (PI4060). Population area data may be best sourced from census records or other municipal, regional, or national records. For locations where population varies significantly at different times of the year, organizations should footnote these seasonal shifts. This metric may help describe the WHO dimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6705

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6705

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique very poor households that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Very Poor

org:hasIdentifier:: PI6705

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6705/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, as well as details on the assessment tools used to identify the poverty level of client households. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique very poor households that received the organization’s products or services during the reporting period. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Because assessing the poverty level of client households is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence

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Instance: IrisMetric53:PI6751

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6751

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals residing in urban areas who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Urban

org:hasIdentifier:: PI6751

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6751/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique urban clients who received the organization’s products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6796

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6796

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land indirectly controlled by the organization and under sustainable cultivation or sustainable stewardship. Report indirectly controlled land area sustainably managed during the reporting period.

cids:hasName:: Land Indirectly Controlled: Sustainably Managed

org:hasIdentifier:: PI6796

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6796/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the nature of the indirect control relationship and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: The IRIS catalog differentiates between land that the organization directly controls and land that the organization indirectly controls. This metric is intended to capture the area of land that is under the organization's indirect control. Indirect control refers to land that the organization supports or influences but does not directly cultivate or manage. Examples in which an organization indirectly controls land may include purchase contracts or sourcing from farmer cooperatives. Organizations that exert control over land practices of indirectly controlled land should footnote these details (for example, when an organization specifies that farmers adhere to specific environmental practices).

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Instance: IrisMetric53:PI6845

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6845

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of patients screened for medical conditions, illnesses, or risk factors during the reporting period.

cids:hasName:: Patients Screened

org:hasIdentifier:: PI6845

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6845/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on screenings completed, in addition to all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of patients who were successfully screened and informed of the outcomes of that screening during the reporting period. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6858

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6858

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to individuals with disabilities who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: People with Disabilities

org:hasIdentifier:: PI6858

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6858/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as any specific focus on stakeholders with particular disabilities.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals with disabilities through their supply chains.

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Instance: IrisMetric53:PI6885

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6885

None

cids:definedBy:: cids:giin

cids:hasDescription:: Length of freshwater streams under management for ecological restoration on protected land, land under sustainable stewardship, or land under sustainable cultivation during the reporting period.

cids:hasName:: Length of Streams Restored

org:hasIdentifier:: PI6885

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6885/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as relevant ecological restoration activities undertaken during the reporting period.

skos:scopeNote:: This metric is intended to capture the entire length of streams the organization is working to restore during the reporting period, not just any additional length of streams that began restoration during the reporting period. Freshwater streams and rivers are home to many species and provide a broad range of ecosystem services. Although freshwater habitats support both life below water and on land, they face threats from pollution, land use changes, and invasive species that can be countered by restoration and conservation management. Organizations can refer to the glossary for additional information on ecological restoration.

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Instance: IrisMetric53:PI6887

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6887

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the organization’s biodiversity footprint -- a measure of ecosystem intactness – on area directly or indirectly controlled by the organization as of the end of the reporting period.

cids:hasName:: Biodiversity Footprint

org:hasIdentifier:: PI6887

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6887/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on their or their product’s biodiversity footprint and how it was assessed, including all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s or product’s biodiversity footprint, a measure of impact on the intactness of an ecosystem usually expressed relative to an undisturbed state. Biodiversity footprint can be assessed at the level of a product, a project, a site, or the entire organization. While it does not require time- and cost-intensive field surveys, this metric is not intended to offer an extremely accurate or holistic picture of biodiversity performance. Organizations can apply this metric in benchmarking (‘which companies in my portfolio are scoring well in terms of biodiversity?’), tracking progress to target (‘are companies in my portfolio evolving towards improved biodiversity performance?’), and comparison (‘which investment options are most promising in terms of biodiversity performance?’). Organizations are encouraged to report this metric alongside others in the Biodiversity IRIS+ Core Metrics Set, as tailored to context, that give a complementary, more complete picture of biodiversity performance. Organizations are encouraged to apply standard indicators for biodiversity footprint. Typically based on a combination of extent (surface), condition, and significance of the local ecosystem, commonly applied condition indicators include Mean Species Abundance (MSA) and Potentially Disappeared Fraction of Species (PDF), often combined with surface metrics (e.g., MSA.ha or MSA per hectare). PDF expresses the (potential) loss of species, while MSA expresses the abundance of species remaining (MSA, as a measure of current intactness, is preferred for this IRIS indicator). These indicators are often normalized to fall between 0 and 1; with MSA, for instance, no biodiversity is left when MSA = 0, while a very pristine area has MSA = 1. Both MSA and PDF can be used across all sectors and across all countries and (eco)regions. For more on these measures as well as an overall discussion of the biodiversity footprint and its application to different asset classes, see the Partnership for Biodiversity Accounting Financials (PBAF)’s “Paving the way towards a harmonised biodiversity accounting approach for the financial sector” (https://www.pbafglobal.com/about-pbaf#first-version-of-the-pbaf-standard). Available biodiversity measurement tools use models that include drivers of biodiversity loss such as land use changes, GHG emissions, and pollution. Organizations are encouraged, albeit with caution, to embrace innovative measurement approaches to improve accuracy. Interesting work to standardize data and measurement approaches is available from: - European Business & Biodiversity Platform’s workstreams on methods (https://ec.europa.eu/environment/biodiversity/business/workstreams/methods/index_en.htm) - WWF (2021, https://wwfint.awsassets.panda.org/downloads/wwf_assessing_portfolio_impacts_final.pdf) - Pioneers (with an explicit focus on the financial sector). - Partnership for Biodiversity Accounting Financials (PBAF) (https://www.pbafglobal.com/about-pbaf#first-version-of-the-pbaf-standard). The Guide on Biodiversity Measurement Approaches from the Finance for Biodiversity Community provides excellent biodiversity measurement approaches at the portfolio level that are highly relevant for financial institutions: - Biodiversity Footprint for Financial Institutions (BFFI) - Global Biodiversity Score (GBS) and the Biodiversity Impact Analysis (BIA) - Corporate Biodiversity Footprint (CBF) - Species Threat Abatement and Restoration (STAR) indicator Investors are strongly encouraged to contextualize their projects – and ideally select projects – based on broader, country- or region-level biodiversity and landscape assessments focused on site irreplaceability. Viewing biodiversity through the lens of a systematic conservation plan enables more efficient, impact goal-oriented management decisions. For an example of one financial institution’s process and approach, see BNP Paribas’s “Our roadmap for addressing biodiversity loss” (https://investors-corner.bnpparibas-am.com/investing/our-roadmap-to-addressing-biodiversity-loss/).

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Instance: IrisMetric53:PI6894

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6894

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of enterprises that were first-time clients of the organization during the reporting period.

cids:hasName:: Client Organizations: New

org:hasIdentifier:: PI6894

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6894/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of enterprises (other organizations) that were unique clients of the reporting organization for the first time during the reporting period. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI6941

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6941

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization fully discloses all pricing and cost information for its products and services to its clients.

cids:hasName:: Cost Transparency

org:hasIdentifier:: PI6941

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6941/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on the type of information disclosed and how it is disclosed, if applicable. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the organization’s transparency around pricing and cost. Pricing and cost information disclosed, to footnote, could include installments; terms and conditions of products, including all charges and fees; associated prices; penalties; linked products; third-party fees; and whether any of these can change over time. Financial organizations interested in more detail should reference the Smart Campaign’s Client Protection Principles (www.smartcampaign.org).

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Instance: IrisMetric53:PI6971

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6971

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of free or subsidized meals provided by the organization during the reporting period.

cids:hasName:: School Meals

org:hasIdentifier:: PI6971

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6971/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the quantity of meals provided by the organization (school) to target stakeholders (for example, students) for free or at a subsidized price during the reporting period. Organizations should include both meals funded directly by the organization and those paid for by another organization or specific donors. Meals included in this calculation may be provided to both full- and part-time students, if applicable, with each discrete student counted once regardless of the number of courses taken. This metric and the associated Percent Students Receiving Free and Subsidized School Meals (PI4555) are frequently used as a proxy of poverty at the school level. For example, a financial institution that provides a loan to a school may seek to gauge the income level of the targeted stakeholders of its loan by requiring the school receiving the loan to report this metric. Organizations are also encouraged to report metrics such as School Enrollment: Poor (PI7254), School Enrollment: Very Poor (PI5583), or School Enrollment: Low Income (PI2173) if they have additional demographic details available. Organizations operating in the United States can refer to the following sources for additional information on free and reduced-price meal programs and eligibility: - New America School Funding and Resources/Nutrition (http://atlas.newamerica.org/federal-school-nutrition-programs#toc-eligibility-and-enrollment) - USDA Food and Nutrition Service: Income Eligibility Guidelines (http://www.fns.usda.gov/school-meals/income-eligibility-guidelines)

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Instance: IrisMetric53:PI6991

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI6991

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique households who were first-time clients of the organization during the reporting period.

cids:hasName:: Client Households: New

org:hasIdentifier:: PI6991

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI6991/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique households that received the organization's products or services during the reporting period for the first time. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Depending on the industry and business model, organizations may define new clients as those who re-engage with the organization after a designated time period. For example, the Microfinance Information Exchange (MIX) defines new borrowers as either those who receive loans for the first time from the institution or borrowers who rejoin after more than one year. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7015

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7015

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gases (GHG) emitted through production of energy by the organization that was delivered to offtaker(s) during the reporting period.

cids:hasName:: Greenhouse Gas Emissions of Energy Generated for Sale

org:hasIdentifier:: PI7015

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7015/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote assumptions and tools used in emissions calculation, including source of data, along with the type(s) of energy delivered to offtaker(s).

skos:scopeNote:: This metric is intended to capture the GHG emissions of energy that organizations produce for commercial sale (that is, not for the organization's operations). Bulk energy is usually sold under a power purchase agreement with an electricity utility. The buyer or purchaser of this energy is termed the offtaker. This metric can be reported in conjunction with Energy Generated for Sale: Total (PI8706). Organizations are also encouraged to footnote the year-over-year changes in the type(s) of energy generated for sale, along with corresponding changes to GHG emissions. Organizations can refer to the following sources for further guidance: - WRI Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - International Panel on Climate Change (IPCC) emission factors (http://www.ipcc-nggip.iges.or.jp) - Global Reporting Initiative (https://www.globalreporting.org/reporting/g4/Pages/default.aspx) - CDM Methodologies (http://cdm.unfccc.int/methodologies/index.html) The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. To the extent possible, calculations should leverage GHG Protocol guidelines and methodologies. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7098

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7098

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique low-income individuals who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Low Income

org:hasIdentifier:: PI7098

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7098/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, as well as details of the assessment tools used to identify low-income clients. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique low-income clients who received the organization's products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of stakeholders is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7161

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7161

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of injuries of the organization's target stakeholders during the reporting period.

cids:hasName:: Target Stakeholder Injuries

org:hasIdentifier:: PI7161

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7161/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of injuries that result from accidents on or around projects financed by the organization during the reporting period. For example, in the context of road infrastructure investments, this metric would cover injuries sustained as a result of traffic accidents on roads financed or products/vehicles sold by the organization during the reporting period. If the same target stakeholder experiences more than one injury during the reporting period, each instance of injury should be counted separately. That is, an individual injured twice during the reporting period would count as two injuries. This metric is often used by International Finance Institutions (IFIs) as part of transportation analysis. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7163

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7163

None

cids:definedBy:: cids:giin

cids:hasDescription:: Score reflecting the percentage of the organization’s target stakeholders who are likely to recommend the organization’s product or service as of the end of the reporting period, compared with the percentage who are unlikely to recommend it.

cids:hasName:: Target Stakeholder Satisfaction Ratio

org:hasIdentifier:: PI7163

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7163/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. Organizations should also note how data was collected. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture a proxy measure of product/service quality and target stakeholder satisfaction. A target stakeholder can be a client, employee, or anyone the organization is aiming to have a positive impact on, and is called a "beneficiary" by some organizations. This metric can also be understood as a Net Promoter Score. For further information and guidance on this calculation, see NetPromoter.com. Organizations can use the question "How likely is it that you would recommend \[product/service\] to a friend or colleague?" to collect data from target stakeholders against this metric. Respondents should rank their likelihood to recommend on a 0-10 scale, with 0 representing "not at all likely to recommend," 10 representing "extremely likely to recommend,"and 5 representing "neutral." Target stakeholders ranking themselves as a 9 or 10 are considered "extremely likely" or "Promoters." Target stakeholders ranking themselves as a 7 or 8 are considered "Passives." Target stakeholders ranking themselves as 0-6 are considered "unlikely" or "Detractors." Users may report this metric with Client Feedback System (OI5049) as the system by which this feedback is solicited. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see specific guidance document. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7170

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7170

None

cids:definedBy:: cids:giin

cids:hasDescription:: Surface area of freshwater bodies present during the reporting period on protected land, land under sustainable stewardship, or land under sustainable cultivation.

cids:hasName:: Area of Fresh Water Bodies Present

org:hasIdentifier:: PI7170

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7170/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the area of freshwater bodies the organization is working to protect. Organizations are encouraged to report this metric in conjunction with Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), and Protected Land Area (PI4716).

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Instance: IrisMetric53:PI7191

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7191

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of the organization's clients (patients) who received necessary health intervention(s) during the reporting period.

cids:hasName:: Healthcare Effective Coverage

org:hasIdentifier:: PI7191

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7191/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the expected time frame and clinical protocols that define a completed treatment, in addition to all other assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the proportion of patients that are eligible for an intervention that receive that intervention and then go on to benefit from it. For a detailed explanation of this measure, see “Effective Coverage: A Metric for Monitoring Universal Health Coverage” (https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4171091/#:~:text=Effective%20coverage%2C%20which%20unites%20individual,tracking%20progress%20towards%20achieving%20UHC). Healthcare Crude Coverage (PI3902) is an input into Healthcare Effective Coverage (PI7191) – crude coverage is a simple measure of percent of patients needing treatment who received it during the reporting period, while effective coverage includes a measure of quality. Both can be applied at a national, individual, or organizational level; investors are encouraged to apply them at the level of the investee company. While crude coverage is more widely used, experts are increasingly encouraging use of the quality-inclusive effective coverage measure. However, there are not, as of yet, broadly standardized ratios for the “quality of the intervention” element of the calculation. IRIS users are encouraged to document all assumptions used in calculating this measure as well as to use existing publications such as the following to inform their approaches: - IADB’s "The Use of Effective Coverage in the Evaluation of Maternal and Child Health Programs: A Technical Note for the IDB’s Social Protection and Health” (https://publications.iadb.org/publications/english/document/The-Use-of-Effective-Coverage-in-the-Evaluation-of-Maternal-and-Child-Health-Programs-A-Technical-Note-for-the-IDB-Social-Protection-and-Health-Division.pdf) - “Effective coverage as a new approach to health system performance assessment: a scoping review” (https://bmchealthservres.biomedcentral.com/articles/10.1186/s12913-018-3692-7#:~:text=In%20their%20work%2C%20effective%20coverage%20combines%20three%20widely,which%20is%20actually%20delivered%20%5B%201%2C%2010%20%5D). - “Access, utilization, quality, and effective coverage: an integrated conceptual framework and measurement strategy” (https://www.sciencedirect.com/science/article/abs/pii/S0277953604006070?via%3Dihub). In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7233

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7233

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of housing projected to be constructed or preserved as a result of investments made by the organization during the reporting period.

cids:hasName:: Value of Housing Units Financed

org:hasIdentifier:: PI7233

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7233/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the value of investments made to construct new housing units or preserve existing housing units, not the value of the actual housing units themselves. Organizations should report housing units in both single- and multi-family buildings.

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Instance: IrisMetric53:PI7254

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7254

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of poor students enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Poor

org:hasIdentifier:: PI7254

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7254/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of students. Organizations should also break down enrolled poor students into full- and part-time. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of students from poor backgrounds enrolled at the school as of the end of the reporting period, including both full- and part-time students. Each discrete student should be counted once, regardless of number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7268

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7268

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of classroom space built, converted, or expanded for use within educational facilities during the reporting period. Report only space completed during the reporting period.

cids:hasName:: Classroom Space New/Improved

org:hasIdentifier:: PI7268

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7268/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as details on the intended use of the completed new/improved classroom space completed.

skos:scopeNote:: This metric is intended to capture investment during the reporting period into educational facilities in terms of added or improved learning space.

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Instance: IrisMetric53:PI7289

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7289

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of the product/service sold by the organization as certified during the reporting period.

cids:hasName:: Units/Volume Sold: Certified

org:hasIdentifier:: PI7289

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7289/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details about the applicable certification. See usage guidance for further information.

skos:scopeNote:: A certification must come from a third party, be based on transparent standards, and have an assurance process. The process of certification must be carried out by a recognized third-party body, independent from interested parties, which demonstrates that a product or organization complies with the requirements defined by the standards or technical specifications. Examples of such certifications include: UTZ Certified, Fair Trade (WFTO fair trade standard), Common Code for the Coffee Community (C4), Rainforest Alliance agriculture certification, Marine Stewardship Council (MSC), and the Forest Stewardship Council (FSC). Organizations should footnote relevant details about the certification (such as certification name and certifying body) and can do so by reporting separately on Product/Service Certifications (PD2756). Organizations that sell different types of products/services should consider reporting separately against each different product/service.

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Instance: IrisMetric53:PI7318

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7318

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique low-income households that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Low Income

org:hasIdentifier:: PI7318

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7318/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, as well as details on the assessment tools used to identify low-income households. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique low-income households that received the organization’s products or services during the reporting period. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of clients is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7321

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7321

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of revenue received from sales of the organization’s certified products during the reporting period.

cids:hasName:: Sales Revenue: Certified

org:hasIdentifier:: PI7321

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7321/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details about the applicable certification. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the amount of the organization’s sales revenue that comes from selling certified products. A certification must come from a third party, be based on transparent standards, and have an assurance process. The process of certification must be carried out by a recognized third-party body, independent from interested parties, which demonstrates that a product or organization complies with the requirements defined by the standards or technical specifications. Examples of such certifications include UTZ Certified, Fair Trade (WFTO fair trade standard), Common Code for the Coffee Community (C4), Rainforest Alliance agriculture certification, Marine Stewardship Council (MSC), and the Forest Stewardship Council (FSC). Organizations should footnote relevant details about the certification (such as certification name and certifying body) and can do so by reporting separately on Product/Service Certifications (PD2756).

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Instance: IrisMetric53:PI7395

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7395

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes a target stakeholder's health spending as a share of their income or expenditures, or disaggregates another metric in terms of health spending as a share of income or expenditures. Select one: - Below 10% - 10–25% - Greater than 25%

cids:hasName:: Target Stakeholder Spending: Health

org:hasIdentifier:: PI7395

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7395/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to disaggregate the number of Client Households: Total (PI7954) according to the proportion of their total household expenditure or income spent on health during the reporting period. These data can be collected directly from target stakeholders (patients) or through the healthcare service/facility. If collected directly from target stakeholders through a survey, organizations should footnote details on the sample size and survey instrument used, as well as details on who administered the survey and who aggregated the resulting data. Third party data may also be available; see Sustainable Development Goal indicator reference below. This metric, in combination with Client Households: Total (PI7954) aligns with Sustainable Development Goal (SDG) indicator 3.8.2. This SDG indicator offers two "levels" of what constitutes a large share of household expenditure; the options within this disaggregation metric align with those two thresholds. IRIS+ users are encouraged to calculate both. For further guidance, see SDG indicator metadata for indicator 3.8.2 (https://unstats.un.org/sdgs/metadata/files/Metadata-03-08-02.pdf). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7403

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7403

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land indirectly controlled by the organization and under cultivation. Report indirectly controlled land area cultivated during the reporting period.

cids:hasName:: Land Indirectly Controlled: Cultivated

org:hasIdentifier:: PI7403

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7403/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about the nature of the indirect control relationship and all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: The IRIS catalog differentiates between land that the organization directly controls and land that the organization indirectly controls. This metric is intended to capture the area of land that is under the organization's indirect control. Indirect control refers to land that the organization supports or influences but does not directly cultivate or manage. Examples in which an organization indirectly controls land may include purchase contracts or sourcing from farmer cooperatives. Organizations that exert control over land practices of indirectly controlled land should footnote these details (for example, when an organization specifies that farmers adhere to specific environmental practices). This metric includes crops cultivated through low-till and no-till methods.

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Instance: IrisMetric53:PI7467

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7467

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the effective interest rate (EIR) for the organization’s most representative loan product during the reporting period.

cids:hasName:: Effective Interest Rate (EIR)

org:hasIdentifier:: PI7467

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7467/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the effective interest rate (EIR), a figure that converts all financial costs to the borrower for a loan into a single declining-balance interest calculation. It includes the effects of interest rates (whether calculated on a flat or declining basis), payment schedules, commissions, fees, discounting, and compensating balances. For guidance on calculating EIR, organizations should refer to the tool created by the MFTransparency Organization (http://www.mftransparency.org/pages/ctp-tool/).

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Instance: IrisMetric53:PI7569

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7569

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of disbursed loans remaining on the organization's balance sheet at the end of the reporting period.

cids:hasName:: Value of Loans Outstanding

org:hasIdentifier:: PI7569

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7569/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the principal value of loans on the organization’s balance sheet as of the end of the reporting period. Organizations should report the total principal value of all loans disbursed to clients that have been neither fully repaid nor written off, but they should not include accrued interest. For financial organizations, loans disbursed are considered Financial Assets (FP4649) listed on the organization's balance sheet.

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Instance: IrisMetric53:PI7623

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7623

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy savings over the lifetime of products sold by the organization during the reporting period.

cids:hasName:: Energy Savings from Products Sold

org:hasIdentifier:: PI7623

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7623/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the product-lifetime energy savings to consumers as a result of energy-efficient products sold by the organization. For example, an organization that sells compact fluorescent light bulbs (CFLs) that replace incandescent light bulbs might report this metric to capture the total energy savings to its clients resulting from the products provided. This metric captures the lifetime energy savings of products sold. When multiplying the energy savings from each product sold by Units/Volume Sold: Total (PI1263), organizations should, under Units/Volume Sold: Total (PI1263), use the absolute number of product units sold rather than the volume of energy savings delivered by the product. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7643

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7643

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of the purchase price paid by clients for a product or service sold by the organization.

cids:hasName:: Purchase Price of Product or Service Sold

org:hasIdentifier:: PI7643

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7643/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the price of a product or service sold by the organization as of the end of the reporting period. Organizations may consider reporting this metric along with Client Savings Premium (PI1748) to capture client savings from purchase of the organization’s product or service.

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Instance: IrisMetric53:PI7728

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7728

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates the number of different species (species richness) present within the area managed directly or indirectly by the organization as of the end of the reporting period.

cids:hasName:: Species: Total

org:hasIdentifier:: PI7728

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7728/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the richness of species in an area managed directly or indirectly by the organization. For aquatic biodiversity, the Ocean Data Viewer by Ocean+ (see https://data.unep-wcmc.org/ and https://oceanplus.org/) includes various spatial datasets, such as the distribution of coral reefs, mangroves, and seagrasses. Organizations may find emerging methods such as e-DNA and bioacoustics particularly useful for this measure – while data analysis requires specialized training, data collection can be done at the project level by laypersons. This metric may be used in combination with Species Conservation Status (PD6429) to quantify the number of species present that are in threatened, endangered, and other conservation statuses. See Species Conservation Status (PD6429) for further information and data sources. Organizations are encouraged, albeit with caution, to embrace innovative measurement approaches to improve accuracy of this measure. Interesting work to standardize data and measurement approaches is available from: -European Business & Biodiversity Platform’s workstreams on methods (https://ec.europa.eu/environment/biodiversity/business/workstreams/methods/index_en.htm) -WWF (2021, https://wwfint.awsassets.panda.org/downloads/wwf_assessing_portfolio_impacts_final.pdf) • Pioneers (with an explicit focus on the financial sector). Investors are strongly encouraged to contextualize their projects – and ideally select projects – based on broader, country- or region-level biodiversity and landscape assessments focused on site irreplaceability. Viewing biodiversity through the lens of a systematic conservation plan enables more efficient, impact goal-oriented management decisions.

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Instance: IrisMetric53:PI7774

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7774

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students who belong to groups historically marginalized due to race and/or ethnicity and who are enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Historically Marginalized

org:hasIdentifier:: PI7774

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7774/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. Organizations should also break down enrolled students into full- and part-time. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of students from historically marginalized due to race and/or ethnicity groups enrolled at the school as of the end of the reporting period, including both full- and part-time students. Each discrete student should be counted once, regardless of number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized due to race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized due to race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7814

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7814

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to individuals who belong to groups historically marginalized on the basis of race and/or ethnicity and who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Historically Marginalized

org:hasIdentifier:: PI7814

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7814/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals who belong to groups historically marginalized on the basis of race and/or ethnicity through their supply chains. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups.

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Instance: IrisMetric53:PI7815

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7815

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to poor individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Poor

org:hasIdentifier:: PI7815

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7815/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of suppliers. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals living in poverty through their supply chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.

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Instance: IrisMetric53:PI7834

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7834

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization provides a warranty for its product or service.

cids:hasName:: Product/Service Warranty

org:hasIdentifier:: PI7834

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7834/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details of the length of time for which the warranty is valid, what it covers, and how it is communicated to clients. See usage guidance for more information.

skos:scopeNote:: This metric is intended to capture whether or not a product or service carries a warranty. Organizations should report this metric separately for each product/service. A warranty is a type of guarantee that an organization makes regarding the condition of its product or effectiveness of its service. It also refers to the terms by and situations in which repairs or exchanges will be made in the event that the product/service does not function as originally described or intended. Warranties will likely describe for how long the warranty is valid, the point of contact for receiving the warranty service, the service provided upon receiving the warranty (e.g., product replacement), what the warranty does and does not cover, and any conditions and limitations of the warranty.

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Instance: IrisMetric53:PI7852

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7852

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made to smallholder farmer individuals who sold to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Smallholder

org:hasIdentifier:: PI7852

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7852/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture total value paid to smallholder suppliers of the organization during the reporting period. This metric is intended for use by organizations that seek to support smallholder farmer individuals through their supply chains.

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Instance: IrisMetric53:PI7867

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7867

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments to small and medium-sized enterprises (SMEs) that sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Organizations: SME

org:hasIdentifier:: PI7867

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7867/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the value of payments made during the reporting period to small and medium-sized enterprises that supply goods or services to the reporting organization. Organizations can themselves determine the precise threshold at which they report suppliers. In most cases, organizations should include only those enterprises supplying goods and services that are fundamental to the operations of the reporting organization. Organizations should not include subcontractors as part of this metric; subcontractors can be reported under Temporary Employees (OI9028) and its related submetrics.

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Instance: IrisMetric53:PI7869

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7869

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of client organizations as of the end of the reporting period in which half or more of the lead founder(s) represent a specific group (for example, women).

cids:hasName:: Client Organizations Founded: Total

org:hasIdentifier:: PI7869

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7869/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of client organizations founded by individuals representing a particular group through use in combination with Target Stakeholder Demographic (PD5752) to first define the group of interest (for example, women, historically marginalized or excluded groups, or persons with disabilities). Then, this metric can be used to capture the number of investee companies within a portfolio who were founded by that group. Founder(s) counted must retain an active role in the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions. It need not necessarily require a full-time role at the organization. Client organizations are synonymous with investees for impact investors. If using this metric to capture the number of women-founded investees, practitioners may refer to specific gender benchmarks and application guidance as needed, such as those specified by the 2X Challenge (www.2xchallenge.org). This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7871

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7871

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average number of years of formal education for teachers and instructors as of the end of the reporting period.

cids:hasName:: Teaching Experience

org:hasIdentifier:: PI7871

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7871/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on how years of teaching experience are tracked.

skos:scopeNote:: This metric is intended to capture the efficiency of teachers employed by the school as a proxy for the quality of education provided. Studies have shown that experience has the strongest impact over the first few years of teaching, after which marginal returns diminish. Research also shows that high-poverty schools tend to have a greater proportion of teachers with fewer than three years of experience.

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Instance: IrisMetric53:PI7902

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7902

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of claims made by clients of the organization that were rejected during the reporting period relative to the total claims submitted to the organization during the reporting period.

cids:hasName:: Claims Rejection Ratio

org:hasIdentifier:: PI7902

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7902/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the percentage of claims rejected by the organization during the reporting period. This metric is applicable to organizations in the insurance industry and can be used to examine the proportion of claims that were disqualified for benefit payment (rejected) for whatever reason. As an example, a 10% claims rejection ratio means that for every 100 claims reported, 90 result in a benefit payment while the other 10 are denied. For more detail on the ratio and for guidance on interpretation, see the Microinsurance Network's Social Performance Indicators for Microinsurance, p. 25 (https://www.social-protection.org/gimi/ShowRessource.action?id=5270/).

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Instance: IrisMetric53:PI7923

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7923

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume from individuals who sold to the reporting organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Individuals: Total

org:hasIdentifier:: PI7923

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7923/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased during the reporting period from suppliers who are individuals. Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service. Organizations may wish to use this metric in conjunction with Supplier Individuals: Total (PI5350).

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Instance: IrisMetric53:PI7940

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7940

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of equity investments on the organization's balance sheet at the end of the reporting period.

cids:hasName:: Value of Equity Investments Outstanding

org:hasIdentifier:: PI7940

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7940/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the value of disbursed equity investments on the organization’s balance sheet as of the end of the reporting period. In an equity investment, in exchange for investment funds, the organization receives an ownership interest in the equity (stock) of the enterprise, either common or preferred stock. Values should be reported at book value for non-traded equities and at market rate for marketable securities. Organizations are encouraged to footnote whether their equity is held directly in enterprises or through funds.

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Instance: IrisMetric53:PI7952

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7952

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique households in peri-urban areas that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Peri-urban

org:hasIdentifier:: PI7952

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7952/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique peri-urban households that received the organization's products or services during the reporting period. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7954

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7954

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique households that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Total

org:hasIdentifier:: PI7954

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7954/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique households that received the organization’s products or services during the reporting period. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI7985

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7985

None

cids:definedBy:: cids:giin

cids:hasDescription:: Disaggregates another metric in terms of active use. For example, Client Individuals (PI4060) disaggregated by this metric, option "active," would yield Active Users in many contexts. See usage guidance for further information. Select one: - Active - Inactive - Data not available - Other (write-in)

cids:hasName:: Active Use

org:hasIdentifier:: PI7985

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7985/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of disaggregation and any other disaggregations applied.

skos:scopeNote:: This disaggregation, applied to another metric, is intended to capture the share of that metric which is considered in or participating in active use. For example, for financial institutions (including microfinance institutions), the disaggregation "active" applied to Client Individuals (PI4060) would include the number of individuals who currently have outstanding loan balances with the organization. For those financial institutions offering deposit products, the disaggregation "active" applied to Client Individuals (PI4060) would include the number of individuals who have active deposit accounts with the organization. For those financial institutions offering insurance products, the disaggregation "active" applied to Client Individuals (PI4060) would include those with active insurance policies. Wherever possible, organizations are encouraged to report and disaggregate the number of individuals, rather than the number of active groups or the number of active policies/accounts. The definition of active may vary by offering. For example, for traditional financial services, “active” may include all individuals who have accounts registered in their names for at least six months and who have used their accounts to make transactions within the prior six months. For digital financial services, “active” may include individuals who have had accounts registered in their names for at least three months and who have used their accounts to make transactions within the prior three months.

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Instance: IrisMetric53:PI7997

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI7997

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals who received group-based training from the organization during the reporting period.

cids:hasName:: Individuals Trained: Group-Based Training

org:hasIdentifier:: PI7997

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI7997/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the type and extent of the group-based training provided, as well as who received the training. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of individuals who received group-based training services from the organization during the reporting period. Examples could include sessions on enterprise or business development, women’s empowerment, or diversity and inclusion, among other learning topics. Organizations should footnote details on the provided trainings. Training may or may not be restricted to clients of the organization and may be either fee-based or provided for free. Organizations should not include training of an organization’s own employees under this metric, which should instead be captured by Employees Trained (OI4229). This metric may apply to organizations operating in microfinance or agriculture, as well as other sectors in which organizations often provide training to clients and other community members. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8007

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8007

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of community facilities projected to be built, renovated, or purchased as a result of investments made by the organization during the reporting period.

cids:hasName:: Number of Community Facilities Financed

org:hasIdentifier:: PI8007

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8007/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the number of community facilities that will be built, renovated, or purchased as a result of investments by the organization during the reporting period. A community facility provides services to the local community. Examples include health and medical clinics, health-treatment facilities, schools, arts and other cultural facilities, daycare facilities (adult and youth), and community sports facilities.

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Instance: IrisMetric53:PI8018

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8018

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of claims submitted to the organization during the reporting period.

cids:hasName:: Claims Submitted

org:hasIdentifier:: PI8018

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8018/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total number of claims submitted to the organization during the reporting period, even those that were eventually rejected.

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Instance: IrisMetric53:PI8021

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8021

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of microenterprise distributors as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Organizations: Microenterprises

org:hasIdentifier:: PI8021

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8021/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the earnings, during the reporting period, of microenterprises that sell the organization’s products or services, either to other distributors (wholesale) or to end clients (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services.

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Instance: IrisMetric53:PI8027

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8027

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates the number of individuals of a particular species that are present on area directly or indirectly controlled by the organization as of the end of the reporting period.

cids:hasName:: Species Abundance

org:hasIdentifier:: PI8027

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8027/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the abundance of species on area directly or indirectly controlled by the organization as of the end of the reporting period. This metric is intended to be used in combination with Species: Total (PI7728), which identifies species, after which individuals within those species can be counted with this metric. For further details and resources on measurement, see the usage guidance in the metric record for Species: Total (PI7728). Species richness refers to the number of species in an area. Species abundance refers to the number of individuals per species. Investors are strongly encouraged to contextualize their projects – and ideally select projects – based on broader, country- or region-level biodiversity and landscape assessments focused on site irreplaceability. Viewing biodiversity through the lens of a systematic conservation plan enables more efficient, impact goal-oriented management decisions.

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Instance: IrisMetric53:PI8043

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8043

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of potable water provided and delivered to offtaker(s) during the reporting period.

cids:hasName:: Water Provided for Sale: Potable

org:hasIdentifier:: PI8043

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8043/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of potable water the organization produced or provided for commercial sale and not water produced for its own consumption. Bulk water production is usually sold to a utility. The buyer or purchaser of this water is termed the offtaker. Potable water is safe enough for human consumption or use for domestic purposes, drinking, cooking, and personal hygiene with low risk of immediate or long-term harm. Organizations wishing to report product-level potable water production should use Water Provision Capacity of Products Sold: Potable (PD1403) and Water Provision Capacity of Product: Potable (PD6929).

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Instance: IrisMetric53:PI8053

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8053

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of residential and commercial connections to utilities and services provided by the organization as of the end of the reporting period.

cids:hasName:: Number of Household and Business Connections

org:hasIdentifier:: PI8053

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8053/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the number of household- and business-level connections to utilities and other services. Organizations should report this metric in conjunction with Connection Type (PD1310) to disaggregate connections in more detail. For example, disaggregating Number of Household or Business Connections (PI8053) by Connection Type (PD1310), option "Piped Water," would yield the number of piped water connections provided by the organization to households or businesses during the reporting period. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8069

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8069

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students residing in urban areas enrolled as of the end of the reporting period, both full- and part-time, with each discrete student counted once regardless of their number of courses.

cids:hasName:: School Enrollment: Urban

org:hasIdentifier:: PI8069

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8069/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as a breakdown of full- and part-time students residing in urban areas.

skos:scopeNote:: This metric is intended to capture the number of students who live in urban environments and who are enrolled at the school as of the end of the reporting period. This metric includes full- and part-time students. Each discrete student is counted once regardless of the number of courses taken. These data may be most effectively collected through either school reporting (for private schools) or government reporting (for public schools). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8145

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8145

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of fatalities of the organization's target stakeholders during the reporting period.

cids:hasName:: Target Stakeholder Fatalities

org:hasIdentifier:: PI8145

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8145/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details about each fatality, as well as plans on how to prevent similar fatalities in the future.

skos:scopeNote:: This metric is intended to capture the number of fatalities resulting from accidents on or around projects financed by the organization during the reporting period. For example, in the context of road infrastructure investments, this metric would cover fatalities that result from traffic accidents on roads financed or products/vehicles sold by the organization during the reporting period. This metric is often used by International Finance Institutions (IFIs) as part of transportation analysis. This metric may help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8163

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8163

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique households in rural areas that were clients of the organization during the reporting period.

cids:hasName:: Client Households: Rural

org:hasIdentifier:: PI8163

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8163/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique rural households that received the organization’s products or services during the reporting period. Examples of organizations that might report against this metric include those that provide products such as clean cookstoves or water purification systems and those that provide services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, may find it more appropriate to report against Client Individuals: Total (PI4060) and related submetrics. Many organizations may not be able to report on the number of client households using direct data. For example, organizations that sell water purification systems through a series of local network distributors might estimate the number of client households reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8168

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8168

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of revenue that the organization earns from projects and services designed to deliver a specific social or environmental benefit during the reporting period.

cids:hasName:: Percent Revenue Generated from Social/Environmental Products and Services

org:hasIdentifier:: PI8168

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8168/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote examples of products and services categorized as providing social/environmental benefit. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the percentage of the organization’s revenue during the reporting period earned from projects and services designed to deliver a specific social or environmental benefit. Products and services designed to deliver a specific social benefit could include those that target an underserved, historically marginalized, or highly disadvantaged population, such as providing clean water to remote rural villages. Products and services designed to deliver a specific environmental benefit could include providing commercial solar panels to replace kerosene lanterns as the target stakeholder’s energy source.

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Instance: IrisMetric53:PI8177

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8177

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of non-hazardous waste disposal avoided through refurbishing, reusing, and recycling as part of delivering or developing the organization's products and services during the reporting period.

cids:hasName:: Non-hazardous Waste Avoided

org:hasIdentifier:: PI8177

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8177/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture non-hazardous waste avoided as a result of substituting recycled materials in the organization's products and services. Organizations should report the total amount of non-hazardous waste avoided for all products and services delivered or developed during the reporting period. Organizations that offer recycling services should report non-hazardous waste avoided as a result of the organization's delivery of non-hazardous waste recycling services. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8255

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8255

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes the use of the financial product/service provided by the organization, or disaggregates another metric in terms of one or more financial product or service. For loans, this is often called "loan type." Select any that apply: Basic Services - Mortgage - Home equity - Education - Green financing - Lease financing - Emergency - Group lending - Other (write-in) Business - Working capital - Asset financing - Term loans - Invoice financing - Other (write-in) Other (write-in)

cids:hasName:: Responsible Financial Products/Services Offered

org:hasIdentifier:: PI8255

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8255/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.

skos:scopeNote:: This metric is intended to capture a description of the use of a financial product or service provided from among the options given in the definition. Organizations can report this metric at an organizational level (selecting all product/services that apply) or for a specific product/service (selecting the product/service for which the organization is reporting). This disaggregation, applied to another metric, is intended to capture the share of that metric which relates to the selected use(s) of a financial product or service. For example, the disaggregation "mortgage" when applied to Client Individuals (PI4060) would include the number of client individuals that received a mortgage product. Similarly, the disaggregation "green financing" when applied to Sales Revenue (PI1775) would include the value of revenue attributed to the sale of green financing products.

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Instance: IrisMetric53:PI8329

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8329

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of the product/service provided by the organization for free during the reporting period.

cids:hasName:: Units/Volume Sold: Free

org:hasIdentifier:: PI8329

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8329/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the volume of products/services distributed for which the organization neither receives nor requests payment from either the recipient or a third party for the products/services. For example, a health clinic that provides free vaccines out of their operating budget would use Units/Volume Sold: Free to capture the number of vaccines administered. Organizations that sell different types of products/services should consider reporting separately against each different product/service.

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Instance: IrisMetric53:PI8330

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8330

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique women who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Female

org:hasIdentifier:: PI8330

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8330/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique female clients who received the organization’s products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8337

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8337

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of very poor individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Very Poor

org:hasIdentifier:: PI8337

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8337/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of suppliers. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals living in poverty through their supply chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8372

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8372

None

cids:definedBy:: cids:giin

cids:hasDescription:: Percentage of students at a school passing standardized tests offered by a regional governance body during the reporting period.

cids:hasName:: Student Tests Pass Rate

org:hasIdentifier:: PI8372

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8372/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote a description of the standardized test, the threshold for passing, how many tests were taken, and other relevant details.

skos:scopeNote:: This metric is intended to capture the percentage of students who have passed standardized tests. For example, if two students take a test and only one achieves a passing score, this metric is 50%. If students take more than one test, organizations should report the average pass rate across all tests. In many cases, data are collected by schools (public or private) or another third party. Where possible, organizations should aim to report the related metric Average Student Test Score (PI9024), which captures growth in test scores rather than an absolute pass rate. Organizations may disaggregate data by grade level as needed to identify underlying patterns. In all contexts, tests should reflect learners' social, environmental, and learning norms and needs. Organizations are encouraged to footnote details on how and by whom tests have been developed, as well as how they are fit to context. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8381

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8381

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of loans disbursed by the organization during the reporting period.

cids:hasName:: Number of Loans Disbursed

org:hasIdentifier:: PI8381

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8381/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many loans the organization disbursed during the reporting period. Microfinance institutions (MFIs) using a group-lending methodology should count separately under this metric every individual who is responsible for repaying a portion of a group loan, unless another definition is footnoted.

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Instance: IrisMetric53:PI8394

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8394

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of space per passenger (in an airport, passenger port, or vehicle) during the reporting period.

cids:hasName:: Space Per Passenger

org:hasIdentifier:: PI8394

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8394/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the amount of space available to each client (passenger) in a vehicle (for example, a train, boat, or airplane) or waiting place (such as an airport). This metric provides an indication of quality of service. This metric is often used by International Finance Institutions (IFIs) as part of transportation analysis.

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Instance: IrisMetric53:PI8415

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8415

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of microenterprises that served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Organizations: Microenterprises

org:hasIdentifier:: PI8415

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8415/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many microenterprises sold the organization’s products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8418

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8418

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume from local organizations that sold to the reporting organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Organizations: Local

org:hasIdentifier:: PI8418

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8418/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote their definition of "local" and all other assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased from local supplier organizations during the reporting period. Individual organizations' definitions of local will depend on their business models and impact objectives. For example, if their purpose is economic development, they may define "local" within geo-political boundaries. If they focus on reducing emissions, they may define "local" by specific distance. Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service. Organizations may wish to report this metric in conjunction with Supplier Organizations: Local (PI6385).

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Instance: IrisMetric53:PI8454

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8454

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of the product/service sold during the reporting period for which no direct payment was provided to the organization at the time of service but for which the organization expects to be reimbursed.

cids:hasName:: Units/Volume Sold: No Direct Payment

org:hasIdentifier:: PI8454

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8454/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of products/services distributed for which the recipient made no payment but for which the organization received (or expects to receive) payment or reimbursement by a third party (for example, an insurance company). For example, a medical office that provides annual physicals for which the patient has no copay but an insurance company pays a fee on the patient’s behalf would capture that service under this metric. Organizations that sell different types of products/services should consider reporting separately against each different product/service.

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Instance: IrisMetric53:PI8470

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8470

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals who belong to groups historically marginalized on the basis of race and/or ethnicity and who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Historically Marginalized

org:hasIdentifier:: PI8470

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8470/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how many self-employed individuals who belong to a group historically marginalized on the basis of race and/or ethnicity sold the organization’s products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services. Direct employees who distribute the organization's goods or services should be considered employees, not distributors. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8632

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8632

None

cids:definedBy:: cids:giin

cids:hasDescription:: Payments made to smallholder farmer suppliers as a percentage of total payments made to all suppliers of the organization during the reporting period.

cids:hasName:: Percent Supplier Payments to Stallholders

org:hasIdentifier:: PI8632

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8632/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the percent of payments to suppliers that went to smallholder farmers during the reporting period. This metric may be useful for organizations that procure agricultural products (for example, coffee, tea, or vanilla) from smallholder farmers. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see specific guidance document. No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8706

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8706

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of energy generated and sold to offtaker(s) during the reporting period.

cids:hasName:: Energy Generated for Sale: Total

org:hasIdentifier:: PI8706

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8706/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the energy type(s) and all assumptions used.

skos:scopeNote:: This metric is intended to capture energy generated for commercial sale by the organization. Bulk energy is usually sold under a power purchase agreement with an electricity utility. The buyer or purchaser of this energy is termed the offtaker. The standard unit of measure for International Finance Institutions (IFIs) is GWh. For other Units of Measure, refer to Unit of Measure (PD1602). To disaggregate this total by the type of energy generated for sale—for example, non-renewable vs. renewable sources—report this metric disaggregated by the relevant options from Primary Energy Source (OI3781). Organizations interested in reporting energy production at the product level should report Energy Capacity of Products Sold (PD1504), Energy Capacity of Product (PD2713), or both. Organizations wishing to report the amount of energy generated for their own use should instead report Energy Generated for Use: Total (OI9624). In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8732

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8732

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals who were first-time clients of the organization during the reporting period.

cids:hasName:: Client Individuals: New

org:hasIdentifier:: PI8732

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8732/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique clients who received the organization’s products or services during the reporting period for the first time. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). Depending on the industry and business model, organizations may define new clients as those who re-engage with the organization after a designated time period. For example, the Microfinance Information Exchange (MIX) defines new borrowers as either those who receive loans for the first time from the institution or borrowers who rejoin after more than one year. This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8768

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8768

None

cids:definedBy:: cids:giin

cids:hasDescription:: NOTE: This metric has been discontinued. Please use Target Stakeholder Satisfaction Score (PI7163).

cids:hasName:: Client Housing Quality Satisfaction

org:hasIdentifier:: PI8768

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8768/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions made.

skos:scopeNote:: NOTE: This metric has been discontinued. This metric is intended to capture resident satisfaction with the housing units they occupy. Organizations should not measure client satisfaction with housing options beyond the unit occupied. Organizations should report both the total number of resident responses that are "somewhat satisfied" or "very satisfied" and this count as a percentage of total responses. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8785

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8785

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of insurance policies managed by the organization as of the end of the reporting period.

cids:hasName:: Number of Insurance Policies

org:hasIdentifier:: PI8785

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8785/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as the type of insurance and client premium.

skos:scopeNote:: This metric is intended to capture a total count of policies taken out by clients of the organization. For example, if one client takes out two different insurance policies, this metric would count both policies.

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Instance: IrisMetric53:PI8819

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8819

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of low-income individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Low Income

org:hasIdentifier:: PI8819

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8819/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify low-income suppliers. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of low-income individuals through their supply chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8836

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8836

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of students receiving vocational or technical training during the reporting period.

cids:hasName:: Vocational/Technical Training

org:hasIdentifier:: PI8836

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8836/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as details about the type of vocational/technical training received by the students.

skos:scopeNote:: This metric is intended to capture the number of students of the organization receiving vocational or technical training during the reporting period. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8919

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8919

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average number of days elapsed between the submission of a completed claim by a stakeholder (client of the organization) and their receipt of payment or claim denial, for all claims settled during the reporting period.

cids:hasName:: Promptness of Claims Processing

org:hasIdentifier:: PI8919

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8919/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how long on average (in days) it takes the organization to process completed claims. Organizations should calculate this metric using the average days’ duration between the date of a claim’s submission and the date that the affected stakeholder receives payment or claim denial. Organizations can use the raw data relevant to this metric when calculating Promptness of Claims Settlement (PI9897). For more detail on the Promptness of Claims Settlement and for guidance on interpretation, see the Microinsurance Network's Social Performance Indicators for Microinsurance, p. 19 (https://www.social-protection.org/gimi/ShowRessource.action?id=5270).

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Instance: IrisMetric53:PI8943

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8943

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of individual distributors residing in rural areas as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Rural

org:hasIdentifier:: PI8943

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8943/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual rural distributors, a measure of how organizations support the livelihoods of rural individuals through their distribution chains.

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Instance: IrisMetric53:PI8952

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8952

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of enterprise clients that received products/services during the reporting period for which the organization was provided no direct payment at the time of service but for which the organization expects to be reimbursed.

cids:hasName:: Client Organizations: No Direct Payment

org:hasIdentifier:: PI8952

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8952/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of unique client organizations that received products or services from the organization during the reporting period for which no out-of-pocket payment was provided but for which the organization expects to be reimbursed by third parties (such as insurance). Organizations should include the number of unique client organizations that received products or services for which they made no direct payment, regardless of whether or not these clients may have also received other services during the reporting period for which they made out-of-pocket payments.

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Instance: IrisMetric53:PI8982

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8982

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals residing in urban areas who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Urban

org:hasIdentifier:: PI8982

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8982/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many self-employed urban individuals sold the organization’s products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services. Direct employees who distribute the organization's goods or services should be considered employees, not distributors. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI8999

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI8999

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to low-income individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Low Income

org:hasIdentifier:: PI8999

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI8999/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify low-income suppliers. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support low-income populations through their supply chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.

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Instance: IrisMetric53:PI9024

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9024

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average test score (as a percentage of a perfect score) earned by students served by the organization during the reporting period.

cids:hasName:: Average Student Test Score

org:hasIdentifier:: PI9024

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9024/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including which tests form the basis of this calculation.

skos:scopeNote:: This metric is intended to capture the average percent of total possible points students earned on tests during the reporting period. For example, if Student A earned 75/100 points and Student B earned 30/100 points, the Average Student Test Score for these two students would be 52.5/100 points, or 52.5%. Students who were not tested should not be included in this calculation. In many cases, test-score data are collected by schools (public or private) or another third party. In educational contexts, Client Individuals: Total (PI4060) can refer to students and may be used in this calculation in place of School Enrollment (PI2389). Organizations may also disaggregate data by grade level as needed to identify underlying patterns. In all contexts, tests should reflect learners' social, environmental, and learning norms and needs. Organizations are encouraged to footnote details on how and by whom tests have been developed, as well as how they are fit to context. Average Student Test Score (PI9024), combined with factors included under "HOW is change happening?," gives a directional indicator of student learning outcomes. In some contexts, however, Student Promotion Rate (PI4924)—which measures the number of students proceeding to the next grade—may be a more appropriate outcome metric. In these cases, Student Promotion Rate (PI4924) should be substituted for Average Student Test Score (PI9024) under WHAT and HOW MUCH. For more details on calculation, see usage guidance for each specific metric in the catalog. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9029

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9029

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of the product/service exported by the organization during the reporting period.

cids:hasName:: Units/Volume Sold: Exported

org:hasIdentifier:: PI9029

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9029/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the organization’s export sales during the reporting period. Organizations that sell different types of products/services should consider reporting separately against each different product/service.

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Instance: IrisMetric53:PI9048

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9048

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to very poor individuals who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Very Poor

org:hasIdentifier:: PI9048

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9048/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of suppliers. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support the livelihoods of individuals living in poverty through their supply chains. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.

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Instance: IrisMetric53:PI9113

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9113

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of very poor individuals who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Very Poor

org:hasIdentifier:: PI9113

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9113/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of distributors. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how many self-employed very poor individuals sold the organization’s products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). This is a measure of how organizations support individuals living in poverty through their distribution chains. Distributors counted under this metric need not exclusively sell the organization’s products or services. Direct employees who distribute the organization's goods or services should be considered employees, not distributors. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9151

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9151

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of threatened species present on land directly controlled by the organization during the reporting period.

cids:hasName:: Number of Threatened Species

org:hasIdentifier:: PI9151

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9151/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source(s) of data.

skos:scopeNote:: This metric is intended to capture the number of threatened species present on land that is directly controlled by the organization, which is measured by Land Directly Controlled: Total (OI5408). Organizations should use this metric in conjunction with Species Conservation Status (PD6429), and, where relevant, the number of threatened species should be segmented by their conservation statuses.

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Instance: IrisMetric53:PI9170

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9170

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of buildings projected to be renovated or remodeled for building reuse as a result of investments made by the organization during the reporting period.

cids:hasName:: Area of Buildings Reused

org:hasIdentifier:: PI9170

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9170/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote details on why the renovated or remodeled building areas qualify for reuse.

skos:scopeNote:: This metric is intended to capture the area of reused buildings that will be renovated or remodeled as a result of investments made by the organization during the reporting period. In order to qualify for reuse, the time elapsed since the completion of original construction must meet or exceed 40 years. Buildings are often renovated or remodeled for reuse to conserve resources, extend the life of existing building stock, retain cultural resources, reduce waste, and avoid the additional environmental impacts of new construction.

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Instance: IrisMetric53:PI9250

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9250

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of active borrowers (clients) per loan officer at the organization as of the end of the reporting period.

cids:hasName:: Active Borrowers per Loan Officer

org:hasIdentifier:: PI9250

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9250/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the ratio between clients of the organization and loan officers. For financial institutions (including microfinance institutions), active borrowers refers to the number of individuals who currently have an outstanding loan balance with the organization.

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Instance: IrisMetric53:PI9261

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9261

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of individuals who belong to groups historically marginalized on the basis of race and/or ethnicity and who sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Individuals: Historically Marginalized

org:hasIdentifier:: PI9261

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9261/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how organizations support individuals who belong to groups historically marginalized on the basis of race and/or ethnicity through their supply chains. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized on the basis of race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized on the basis of race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9319

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9319

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio of the number of the organization's active clients retained from as of the end of the reporting period compared to the number of active clients with which the organization began the reporting period.

cids:hasName:: Client Retention Rate

org:hasIdentifier:: PI9319

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9319/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the proportion of clients retained without differentiating between new and rejoining clients. The relevance and interpretation of this metric depends heavily on business model. For further guidance on calculating retention rate, specifically in the context of microfinance, see Chuck Waterfield, “The Challenges of Measuring Client Retention (Technical Note #2)” (Putting Client Assessment to Work, SEEP Practitioner Learning Program, The SEEP Network, 2006) (https://seepnetwork.org/Resource-Post/The-Challenges-of-Measuring-Client-Retention). In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9327

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9327

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique individuals who were active clients of the organization as of the end of the reporting period.

cids:hasName:: Client Individuals: Active

org:hasIdentifier:: PI9327

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9327/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Client Individuals: Total (PI4060) disaggregated by Active Use (PI7985). This metric is intended to capture the number of unique clients who were active users of the organization’s services as of the end of the reporting period; this metric is more relevant to organizations providing services than to those providing products. Organizations wishing to report total client transactions should refer to Client Transactions (PI5184) and related submetrics. Organizations wishing to report the number of unique clients during the course of the reporting period can report on Client Individuals: Total (PI4060) and related submetrics. For financial institutions (including microfinance institutions), this metric would include the number of individuals who currently have outstanding loan balances with the organization. For those financial institutions offering deposit products, this metric would include the number of individuals who have active deposit accounts with the organization. For those financial institutions offering insurance products, this metric would include those with active insurance policies. In all cases, the reported number should be based on the number of individuals, rather than the number of groups or number of active policies/accounts. The definition of active may vary by offering. For example, for traditional financial services, “active” may include all individuals who have accounts registered in their names for at least six months and who have used their accounts to make transactions within the prior six months. For digital financial services, “active” may include individuals who have had accounts registered in their names for at least three months and who have used their accounts to make transactions within the prior three months. This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9401

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9401

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of small and medium-sized enterprises (SMEs) that served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Organizations: SME

org:hasIdentifier:: PI9401

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9401/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many small and medium-sized enterprises sold the organization’s products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). Distributors counted under this metric need not exclusively sell the organization’s products or services. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9409

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9409

None

cids:definedBy:: cids:giin

cids:hasDescription:: Disaggregates another metric in terms of client income. For example, Client Individuals (PI4060) disaggregated by this metric would yield the number of clients with increased, decreased, or no change in income. See usage guidance for further information. Report all: - Large increase in income (double or more) - Small increase in income (less than doubled) - Decrease in income - No change in income - Data not available - Other (write-in)

cids:hasName:: Client Income

org:hasIdentifier:: PI9409

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9409/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of disaggregation, as well as method for gathering related data (e.g., survey to a sample set of clients, survey to all clients, data gathered as part of client intake form). Organizations should disclose whether clients are reporting changes in pre- or post-tax income and ensure consistency across samples and reporting periods.

skos:scopeNote:: This disaggregation, applied to another metric, is intended to capture the share of that metric which applies to each selected category of change in client income. Organizations should obtain this data by asking clients whether their income has increased a lot (double or more), increased a little (less than double), decreased, or stayed the same during the reporting period. Organizations should report the number of clients in each category: large increase, small increase, decrease, and no change in income. Organizations may report both the total number of clients per category (e.g., total number of clients with a large increase, small increase, decrease, and no change in income) and the proportion or percentage in each category compared to the total number of clients. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9421

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9421

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average agricultural yield per hectare of clients (who were smallholder farmers) of the organization during the reporting period.

cids:hasName:: Average Client Agriculture Yield: Smallholder

org:hasIdentifier:: PI9421

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9421/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data and unit of measure reporting against (such as kilograms or bushels per hectare) using Unit of Measure (PD1602).

skos:scopeNote:: NOTE: This metric will be deprecated in a forthcoming update to the IRIS Catalog of Metrics. Users are advised to instead report Average Agricultural Yield (PI5935), applied to Client Individuals: Smallholder (PI6372). This metric is intended to capture the average output per hectare for smallholder farmers among an organization's clients. Organizations should not calculate this metric using aggregate data across all smallholder farmers. Rather, as noted in the calculation, organizations should use smallholder farmer–specific data. Organizations should report yield from the most recent harvest and footnote details on the unit of measure. This metric could be valuable for organizations that sell inputs (such as fertilizer or irrigation equipment) to smallholder farmers that help improve yields. Organizations interested in reporting the yields of supplier farmers should report Average Supplier Agricultural Yield: Smallholder (PI1405). This metric is multi-dimensional with regard to the five dimensions of impact. In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also identify a specific the WHO dimension subdimension of impact, which details which stakeholders the investment or enterprise aims to reach with the outcome. This metric may also help clarify how underserved they were prior to the investment. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9428

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9428

None

cids:definedBy:: cids:giin

cids:hasDescription:: Units/volume purchased from female individuals who sold to the organization during the reporting period.

cids:hasName:: Units/Volume Purchased from Supplier Individuals: Female

org:hasIdentifier:: PI9428

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9428/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the total units or volume an organization purchased during the reporting period from suppliers who are female individuals. Organizations that purchase different types of products/services should consider reporting separately against each different type of product/service. Organizations may wish to use this metric in conjunction with Supplier Individuals: Female (PI1728).

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Instance: IrisMetric53:PI9435

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9435

None

cids:definedBy:: cids:giin

cids:hasDescription:: Indicates whether the organization has a system in place to receive and resolve client complaints.

cids:hasName:: Client Complaint Tracking System

org:hasIdentifier:: PI9435

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9435/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote the details of how they receive and handle client complaints. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture whether the organization has a system to receive and process complaints and other feedback from clients. In educational contexts, clients can refer to students. In health care contexts, clients refers to patients, and in housing contexts, clients refers to residents or tenants. A complaint tracking system is a way for clients to provide feedback, ask questions, and file complaints that is broadly recognized and promoted by the organization and of which most or all clients/customers are aware. Examples, which should be footnoted, may include products that have an email address or phone number for customer feedback listed on their packaging, an organization that has a client feedback link displayed on its website, or an organization that includes a client feedback number on its invoices or contract agreements. With respect to the resolution of complaints, organizations should footnote their system for tracking how and when complaints were addressed. Organizations should consider reporting this metric in conjunction with Complaints Ratio (PI5216) and Number of Complaints Registered (PI2197). In educational contexts, this metric can be used to indicate whether the school or program has a system for receiving student reports about bullying and addressing those complaints. For more information on anti-bullying policies, see U.S. Department of Health and Human Services, Stopbullying.org, “How to Prevent Bullying: Set Policies & Rules” (https://www.stopbullying.gov/prevention/at-school/rules/index.html).

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Instance: IrisMetric53:PI9448

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9448

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of new energy capacity connected to the grid during the reporting period, measured in MW.

cids:hasName:: Energy Capacity Added

org:hasIdentifier:: PI9448

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9448/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of new energy capacity – that is, the maximum amount of renewable energy that the organization’s power system can transmit – added to the system during the reporting period. This metric should be reported and disaggregated according to Primary Energy Source (OI3781).

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Instance: IrisMetric53:PI9465

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9465

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of the organization's clients who were placed in part-time, full-time, temporary, or permanent jobs during the reporting period.

cids:hasName:: Job Placements

org:hasIdentifier:: PI9465

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9465/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of clients of the organization who were placed in jobs of any type during the reporting period. This metric, which is used to calculate Job Placement Rate (PI3527), may be particularly relevant to organizations that provide clients (for example, students) with vocational/technical training or employment services. Organizations should include only those clients who were placed in and began jobs during the reporting period and exclude clients who were placed in jobs but did not begin work. For work integrating social enterprises (WISE), a high job placement rate is an indicator of success. High rates of voluntary turnover can also be an indicator of success along these lines, which organizations can capture using Employee Voluntary Turnover Rate (OI1638). Organizations are also encouraged to provide details on the types of activities they conducted to increase job placement rates, such as (but not limited to): monitoring workforce trends to ensure alignment between program offerings and workforce needs, surveying employers (to capture position offerings, skills needed, and likely wages), strengthening relationships with potential employers, providing resources (such as interview tips, career fairs, and job leads) to assist job searches and career development, and creating program alumni networks. This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9467

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9467

None

cids:definedBy:: cids:giin

cids:hasDescription:: Ratio between the number of female employees promoted from within the organization and the number of non-female employees promoted from within the organization during the reporting period.

cids:hasName:: Gender Ratio of Promotions

org:hasIdentifier:: PI9467

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9467/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture what proportion of employees promoted within an organization during the reporting period are women. Organizations are encouraged to footnote the roles and levels in which employees promoted began and ended the reporting period. This metric should exclude Temporary Employees (OI9028). Promotion (or career advancement) is defined as the movement of an employee who already works for the organization to a higher grade level either within the same department or to another department as a result of a change in duties, not a market adjustment in salary. For more, see the Society for Human Resource Management (https://www.shrm.org/resourcesandtools/tools-and-samples/policies/pages/job-posting-policy---staff-promotions.aspx). In specific contexts, and based on evidence, this metric may serve as a proxy indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9468

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9468

None

cids:definedBy:: cids:giin

cids:hasDescription:: Volume of water provided and delivered to offtaker(s) during the reporting period.

cids:hasName:: Water Provided for Sale: Total

org:hasIdentifier:: PI9468

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9468/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the amount of water the organization produced or provided for commercial sale and not water produced for its own consumption. Bulk water production is usually sold to a utility. The buyer or purchaser of this water is termed the offtaker. Organizations wishing to report product-level water production should use Water Provision Capacity of Products Sold: Total (PD2020) and Water Provision Capacity of Product: Total (PD6052).

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Instance: IrisMetric53:PI9495

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9495

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of small and medium-sized enterprises (SMEs) that sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Organizations: SME

org:hasIdentifier:: PI9495

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9495/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture information about the small and medium-sized enterprises that supply goods or services to the reporting organization. Organizations can themselves determine the precise threshold at which they report suppliers. In most cases, organizations should include only those enterprises supplying goods and services that are fundamental to the operations of the reporting organization. Organizations should not include subcontractors as part of this metric; subcontractors can be reported under Temporary Employees (OI9028) and its related submetrics. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9516

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9516

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of poor individuals who served as distributors of the organization’s products/services during the reporting period.

cids:hasName:: Distributor Individuals: Poor

org:hasIdentifier:: PI9516

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9516/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including details on the assessment tools used to identify the poverty level of distributors. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture how many self-employed poor individuals sold the organization’s products or services during the reporting period, either to other distributors (wholesale) or to ultimate consumers (retail). This is a measure of how organizations support individuals living in poverty through their distribution chains. Distributors counted under this metric need not exclusively sell the organization's products or services. Direct employees who distribute the organization's goods or services should be considered employees, not distributors. Because assessing the poverty level of stakeholders is complex, organizations will likely have to use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9556

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9556

None

cids:definedBy:: cids:giin

cids:hasDescription:: Area of land under management for ecological restoration during the reporting period, whether directly or indirectly controlled by the organization.

cids:hasName:: Ecological Restoration Management Area

org:hasIdentifier:: PI9556

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9556/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, as well as relevant ecological restoration activities undertaken during the reporting period.

skos:scopeNote:: This metric is intended to capture the entire area of land under ecological restoration during the reporting period, not just any additional area of land that began restoration during the reporting period. Organizations are encouraged to report this metric in conjunction with Land Directly Controlled: Total (OI5408) and Land Indirectly Controlled: Total (PI3789). Effective management of biodiversity restoration and conservation requires clearly defining which areas are under management, as the scale and connectivity of the areas may affect which management measures are required. Organizations should consider the types of land use adjacent to the managed area concerned, as the effects of land use may extend into protected areas. Organizations should footnote details on the key measures, methods, and targets used in managing restoration, including surface, species, habitat types, vegetation types, and relief. Organizations are encouraged to perform detailed inventories of relevant data, linked to specific, persistent sampling locations through GPS and GIS software. Organizations are also encouraged to link existing maps and remote sensing data to these data on biotic and abiotic factors in the area.

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Instance: IrisMetric53:PI9566

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9566

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of enterprises that sold goods or services to the organization during the reporting period.

cids:hasName:: Supplier Organizations: Total

org:hasIdentifier:: PI9566

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9566/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture how many enterprises supply goods or services to the reporting organization. Organizations can themselves determine the precise threshold at which they report suppliers. In most cases, organizations should include only those enterprises supplying goods and services that are fundamental to the operations of the reporting organization. Organizations should not include subcontractors as part of this metric; subcontractors can be reported under Temporary Employees (OI9028) and its related submetrics. This metric is multi-dimensional with regard to the five dimensions of impact: it may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9622

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9622

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique client individuals who received free products/services from the organization during the reporting period.

cids:hasName:: Client Individuals: Receiving Free Products/Services

org:hasIdentifier:: PI9622

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9622/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture all unique clients who received products or services provided by the organization for which it did not request payment and for which it does not expect reimbursement. If the organization expects or receives payment from someone other than the client, these client individuals should be reported against Client Individuals: No Direct Payment (PI1807). This metric is intended to measure clients receiving free products/services that are core to the operations of the organization providing them; for example, some healthcare clinics provide free health check-ups. Organizations should include the number of unique client individuals who received free products or services, regardless of whether or not these same individuals also paid the organization for certain products or services during the reporting period. This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9626

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9626

None

cids:definedBy:: cids:giin

cids:hasDescription:: Average amount of money spent by target stakeholders during the reporting period.

cids:hasName:: Target Stakeholder Spending: Total

org:hasIdentifier:: PI9626

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9626/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data.

skos:scopeNote:: This metric is intended to capture the average total spending by target stakeholders on all goods and services. These data can be collected directly from target stakeholders through a survey. Organizations should footnote details on the sample size and survey instrument used, as well as details on who administered the survey and who aggregated the resulting data. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9652

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9652

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of enterprises that were clients of the organization during the reporting period.

cids:hasName:: Client Organizations: Total

org:hasIdentifier:: PI9652

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9652/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of unique client organizations (enterprises) of the reporting organization during the reporting period. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9654

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9654

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of individuals who belong to groups historically marginalized due to race and/or ethnicity as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Historically Marginalized

org:hasIdentifier:: PI9654

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9654/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including their categorization of historically marginalized groups.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors who belong to a group historically marginalized due to race and/or ethnicity, a measure of how organizations support the livelihoods of individuals in those groups through their distribution chains. The categorization of historically marginalized groups varies with location and context. With no internationally agreed-upon definition as to which groups constitute historically marginalized due to race and/or ethnicity, if well-established local policies exist (as in South Africa, with the Broad Based Black Economic Empowerment [BBBEE] definition of historically marginalized, or in India, based on backward caste), organizations should refer to these local guidelines to identify groups historically marginalized due to race and/or ethnicity. Otherwise, and wherever appropriate, organizations should provide additional detail regarding their tailored methodology for defining these groups.

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Instance: IrisMetric53:PI9676

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9676

None

cids:definedBy:: cids:giin

cids:hasDescription:: Earnings of individual distributors residing in urban areas as a result of selling the organization’s products/services during the reporting period.

cids:hasName:: Earnings of Distributor Individuals: Urban

org:hasIdentifier:: PI9676

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9676/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to capture the total gross margin earned by, or commission paid to, individual urban distributors, a measure of how organizations support the livelihoods of urban individuals through their distribution chains.

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Instance: IrisMetric53:PI9713

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9713

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of microenterprises that were clients of the organization during the reporting period.

cids:hasName:: Client Organizations: Microenterprises

org:hasIdentifier:: PI9713

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9713/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data. Organizations should also footnote the types of enterprises that were clients, using Client Type (PD7993).

skos:scopeNote:: This metric is intended to capture the number of unique client microenterprises of the reporting organization during the reporting period. The IFC defines a microenterprise as one that meets two of the following three criteria: fewer than 10 employees, below USD 100,000 in assets, or less than USD 100,000 in annual sales. See “IFC Definition of Targeted Sectors” (https://www.ifc.org/wps/wcm/connect/industry_ext_content/ifc_external_corporate_site/financial+institutions/priorities/ifcs+definitions+of+targeted+sectors). This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9835

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9835

None

cids:definedBy:: cids:giin

cids:hasDescription:: Number of unique very poor individuals who were clients of the organization during the reporting period.

cids:hasName:: Client Individuals: Very Poor

org:hasIdentifier:: PI9835

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9835/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, as well as details on the assessment tools used to identify clients’ poverty level. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the number of unique very poor clients who received the organization's products or services during the reporting period. It is not a measure of foot traffic, nor is it intended to capture the number of consumer transactions. For example, a customer who makes two purchases during a period should be counted only once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). Because assessing the poverty level of stakeholders is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. This metric is intended to capture the unique number of specific individuals served. Organizations should not use any household multipliers when reporting against this metric. If organizations consider entire households to be the customer/client, they can report against Client Households: Total (PI7954) and its associated submetrics. Many organizations may not be able to report on the number of clients using direct data. For example, organizations that sell solar lanterns through a series of local network distributors might estimate the number of client individuals reached based on the number of units sold. Organizations should footnote details on how and why these assumptions were made. For healthcare providers, “client individuals” refers to patients. For housing providers, “client individuals” refers to residents or tenants. This metric is multi-dimensional with regard to the five dimensions of impact. It may help describe the WHO dimension when the stakeholder group represented by the metric is the stakeholder group targeted by the investment or organization. It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

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Instance: IrisMetric53:PI9850

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9850

None

cids:definedBy:: cids:giin

cids:hasDescription:: Value of payments made by the organization to individuals residing in peri-urban areas who sold goods or services to the organization during the reporting period.

cids:hasName:: Payments to Supplier Individuals: Peri-Urban

org:hasIdentifier:: PI9850

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9850/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used.

skos:scopeNote:: This metric is intended to be used by organizations who seek to support individuals residing in peri-urban areas through their supply chains.

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Instance: IrisMetric53:PI9872

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9872

None

cids:definedBy:: cids:giin

cids:hasDescription:: Describes main reasons clients drop out of a service or program (e.g., time constraints, financial constraints, disinterest).

cids:hasName:: Client Dropout Reasons

org:hasIdentifier:: PI9872

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9872/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including source of data, as well as the complete categorization of reasons for dropping out.

skos:scopeNote:: This metric is intended to capture detailed reasons for client turnover, such as financial constraints, disinterest, business failure, receiving a more attractive offer from a competitor, or external factors. Organizations should disclose both the total number of clients that dropped out during the period and the share of clients citing each primary reason for dropping out.

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Instance: IrisMetric53:PI9878

URI: https://codelist.commonapproach.org/codeLists/IrisMetric53#PI9878

None

cids:definedBy:: cids:giin

cids:hasDescription:: Amount of greenhouse gas (GHG) emissions sequestered by the organization during the reporting period.

cids:hasName:: Greenhouse Gas Emissions Sequestered

org:hasIdentifier:: PI9878

prov:hadPrimarySource:: https://iris.thegiin.org/metric/5.3/PI9878/

rdf:type:: cids:CODE; skos:Concept

skos:inScheme:: IrisMetric53:dataset

skos:note:: Organizations should footnote all assumptions used, including detailed information on calculation methodology and source of data. See usage guidance for further information.

skos:scopeNote:: This metric is intended to capture the total amount of GHG emissions sequestered during the reporting period. Organizations should use this metric in combination with Greenhouse Gas Emissions Mitigation Types (OI9839) in order to disaggregate the types of GHG emissions sequestered that are relevant to the organization's activities. This metric refers to GHG emissions sequestered during the reporting period, not over the lifetime of trees or forestland, for example. Greenhouse gas emissions are anthropogenic drivers of climate change, which alters species’ habitats. Species that cannot migrate or adapt become extinct, leading to worldwide decline in biodiversity and ecosystem services. Restoring carbon sinks such as forests and peatlands can help mitigate climate change by sequestering carbon. Calculating GHG emissions sequestration is technical and requires standardized, precise methodological guidance. Organizations should refer to at least one of the following standards when calculating this metric: Verified Carbon Standard, Gold Standard, American Carbon Registry, AFOLU Carbon Calculator, Climate Action Reserve Standard, and Plan Vivo Standard. For tools that may be helpful in calculating this and related metrics, see the GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools). This metric is multi-dimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). It may also help measure the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.

IRIS+ Metrics Specification 0.9

An codelist vocabulary of IRIS+ Metrics

Working Draft — 02 October 2024

Global Cross-Reference

7. Detailed References for All Terms, Classes and Properties

Dictionaries

Classes

Class: IrisMetric53:CODE

Properties

Instances

Instance: IrisMetric53:FP1001

Instance: IrisMetric53:FP1012

Instance: IrisMetric53:FP1129

Instance: IrisMetric53:FP1192

Instance: IrisMetric53:FP1301

Instance: IrisMetric53:FP1307

Instance: IrisMetric53:FP1657

Instance: IrisMetric53:FP1717

Instance: IrisMetric53:FP1996

Instance: IrisMetric53:FP2213

Instance: IrisMetric53:FP2269

Instance: IrisMetric53:FP2321

Instance: IrisMetric53:FP2392

Instance: IrisMetric53:FP2460

Instance: IrisMetric53:FP2553

Instance: IrisMetric53:FP2630

Instance: IrisMetric53:FP2635

Instance: IrisMetric53:FP2638

Instance: IrisMetric53:FP2651

Instance: IrisMetric53:FP2852

Instance: IrisMetric53:FP3021

Instance: IrisMetric53:FP3274

Instance: IrisMetric53:FP3297

Instance: IrisMetric53:FP3466

Instance: IrisMetric53:FP3673

Instance: IrisMetric53:FP3774

Instance: IrisMetric53:FP3939

Instance: IrisMetric53:FP4224

Instance: IrisMetric53:FP4326

Instance: IrisMetric53:FP4373

Instance: IrisMetric53:FP4649

Instance: IrisMetric53:FP4761

Instance: IrisMetric53:FP4812

Instance: IrisMetric53:FP4831

Instance: IrisMetric53:FP4849

Instance: IrisMetric53:FP5261

Instance: IrisMetric53:FP5293

Instance: IrisMetric53:FP5317

Instance: IrisMetric53:FP5624

Instance: IrisMetric53:FP5662

Instance: IrisMetric53:FP5979

Instance: IrisMetric53:FP6094

Instance: IrisMetric53:FP6152

Instance: IrisMetric53:FP6354

Instance: IrisMetric53:FP6373

Instance: IrisMetric53:FP6462

Instance: IrisMetric53:FP6510

Instance: IrisMetric53:FP6750

Instance: IrisMetric53:FP6856

Instance: IrisMetric53:FP6926

Instance: IrisMetric53:FP7264

Instance: IrisMetric53:FP7629

Instance: IrisMetric53:FP7897

Instance: IrisMetric53:FP8244

Instance: IrisMetric53:FP8293

Instance: IrisMetric53:FP8295

Instance: IrisMetric53:FP8300

Instance: IrisMetric53:FP8478

Instance: IrisMetric53:FP8569

Instance: IrisMetric53:FP8653

Instance: IrisMetric53:FP9049

Instance: IrisMetric53:FP9083

Instance: IrisMetric53:FP9148

Instance: IrisMetric53:FP9462

Instance: IrisMetric53:FP9573

Instance: IrisMetric53:FP9649

Instance: IrisMetric53:FP9703

Instance: IrisMetric53:FP9717

Instance: IrisMetric53:FP9954

Instance: IrisMetric53:ID0120