Percentage of the organization that is owned by individuals who are employed by the organization (full- or part-time) as of the end of the reporting period.
Percentage of the organization that is owned by individuals who are employed by the organization (full- or part-time) as of the end of the reporting period.
Organizations should footnote all assumptions used. See usage guidance for further information.
This metric is intended to capture employee equity and ownership of the organization, which can help evaluate the degree to which employees benefit from company profits.
Organizations may use Percent Female Ownership (OI2840) and Percent Ownership by Historically Marginalized Groups (OI7194) to further explore company ownership by key groups.
This metric is multidimensional with regard to the five dimensions of impact. In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). This metric may also help describe the HOW MUCH Scale dimension, which helps estimate the number of the targeted stakeholders experiencing the outcome. For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. The selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revisions to definition and usage guidance for clarity.