Value of an organization’s net profit generated per dollar of shareholders’ equity during the reporting period.
This is a profitability ratio calculated as net income divided by average total equity or net assets.
Value of an organization’s net profit generated per dollar of shareholders’ equity during the reporting period.
This is a profitability ratio calculated as net income divided by average total equity or net assets.
This metric is intended to capture the profit the organization generated on shareholder’s equity during the reporting period.
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 revisions to definition and 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
No change.
March 2014 - IRIS v3.0 Released
Material change. Revision to definition language for clarity based on best practices and standard guidance.
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. Return on Equity (FP2651) was developed via the Original IRIS Working Group.