Percentage of revenue that the organization retains after incurring the direct costs associated with the production/delivery of its products/services during the reporting period.
Percentage of revenue that the organization retains after incurring the direct costs associated with the production/delivery of its products/services during the reporting period.
This metric is intended to capture gross margin during the reporting period, or the percentage profitability of a sale of products or services that incurs only direct costs (excluding, that is, costs such as operating overheads or research and development).
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
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. Gross Margin (F13D) was developed via the Original IRIS Working Group.