Indicates whether the organization reports its social and environmental performance to relevant stakeholders.
Organizations should footnote details on the types of performance reported, how relevant stakeholders are defined, and how the results of the report are disseminated. See usage guidance for further information.
This metric is intended to capture whether or not the organization reports its social and environmental performance. Examples of information that may be included in performance reports, to footnote, include: social and/or environmental metrics or outcomes (e.g., metric tons of carbon offset), targets related to the organization's social and/or environmental goals and progress against these goals, and third-party validation of the information shared, among other information.
Examples of how the results of performance reporting may be disseminated, to footnote, include: disclosed privately or publicly, shared via the organization's national/regional/global networks, or published in the organization's annual report (sometimes sent, for instance, to a regulatory body). Organizations typically provide this information to relevant stakeholders annually and in the form of a report that allows comparison to past reporting periods.
Organizations are also encouraged to footnote whether their performance reports are independently audited.
Organizations are encouraged to report this metric in conjunction with Social and Environmental Targets (OD4091) and Social and Environmental Performance Risk Assessment (OI9106).
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
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
New metric. Social and Environmental Performance Reporting (OI4732) 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).