Percentage of all employees using employee benefits provided by the organization as of the end of the reporting period.
Organizations should footnote all assumptions used.
This metric is intended to capture the degree to which employees are actively using benefits provided to them by their employer. This helps to understand whether benefits are actually accessible and helpful to employees, or if they are benefits in name only.
To use this metric, organizations should first report Employment Benefits (OI2742) to specify which benefits the organization provides to its employees. Then, organizations should use this metric to capture the percentage of employees who use each of those benefits.
This metric aligns in part with Disclosure 401-3b from GRI 401: Employment 2016.
This metric may 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.
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).