Value of funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment during the reporting period.
Value of funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment during the reporting period.
Organizations should footnote all assumptions used.
This metric is intended to capture the expenses that an organization incurs which are counted as capital. It may be calculated using fixed assets and depreciation and amortization.
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 metric name and usage guidance for clarity.