Value of all transfers to governments made by the organization during the reporting period.
Organizations should footnote all assumptions used, including which types of payments were made. See usage guidance for further information.
This metric is intended to capture the funds paid to governments by the organization during the reporting period. At a minimum, this metric includes payments to governments in the form of corporate income or profit taxes. Additional forms of transfer to be reported, as relevant, include: (a) sales taxes, (b) net VAT, (c) royalties, (d) dividends and related taxes, (e) management and/or concession fees, (f) license fees, (g) tax on payment of interest, and (h) other material payments net of any direct subsidies received. Organizations should report payroll taxes under Personnel Expenses (FP4831).
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
New metric. Payments to Government (FP5261) was developed via the IRIS Taxonomy 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).