Value of payments made by the organization during the reporting period towards activities that benefit local communities.
Organizations should footnote all assumptions used, including source(s) of data.
This metric is intended to capture the value of contributions made with the intent to benefit local communities.
This metric is often used by International Financial Institutions (IFIs) to analyze client contributions that are financial in nature. It enables, among other possibilities, the evaluation of contributions for community benefit against total project cost, turnover, profit, or total number of target stakeholders. When establishing a threshold for this comparison, organizations should consider that the level of contributions may need to vary by country, sector, and relevant market of operations.
For details on non-financial contributions, refer to Non-Financial Support Offered (PD9681).
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 usage guidance for clarity.
January 2020 - IRIS v5.1 Released
New metric. Value of Community Development Contributions (OI1619) developed through partnership with HIPSO.
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).