Value of the organization's residual profit after incurring the direct costs associated with the production/delivery of products/services during the reporting period.
Value of the organization's residual profit after incurring the direct costs associated with the production/delivery of products/services during the reporting period.
This metric is intended to capture the gross profit from the sale of products or services during the reporting period, accounting only for direct costs of sale (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 Profit (F30) was developed via the Original IRIS Working Group.