Value of the organization's net income before interest, taxes, depreciation, and amortization during the reporting period.
EBITDA signifies Earnings Before Interest, Taxes, Depreciation, and Amortization.
Value of the organization's net income before interest, taxes, depreciation, and amortization during the reporting period.
EBITDA signifies Earnings Before Interest, Taxes, Depreciation, and Amortization.
This metric is intended to capture the organization’s net income before interest, taxes, depreciation, and amortization during the reporting period, a common measure of business health that normalizes for capital structure (that is, independent of the ratio of debt to equity).
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revision to usage guidance for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
Immaterial change. Minor revision to definition language in order to align consistency of metric with catalog's structure and style.
March 2014 - IRIS v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS v1.0 Released
New metric. EBITDA (F15) was developed via the Original IRIS Working Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).