Value of assets classified as impaired under regulatory or accounting rules and recorded by the organization during the reporting period.
Organizations should footnote the relevant details about their traceability system. See usage guidance for further information.
This metric is intended to capture an organization’s impaired assets, which have market value below their carrying cost and are not expected to recover.
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. Impaired Assets (FP1717) replaced Impaired Loss (FP1717). Minor revision to metric name and 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
New metric. Impairment Loss (FP1717) was developed via the Financial Services 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).