Agnostic

The IRIS metrics are designed to support impact investors with measuring the social, environmental and financial performance of their investments. They can be used as part of the broader IRIS+ System for measuring, managing and optimising impact.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Access usage and calculation guidance for the selected metrics.

This introductory document outlines how to use IRIS+ to inform investors’ decision-making when building an impact portfolio, enhancing their ability to achieve their impact and financial goals.

Use this resource to:

• Measure, assess and value: Integrate impact actors into a single-asset-class impact portfolio in private markets.

This document provides guidance on how to use IRIS+ to incorporate the voices of affected stakeholders into impact measurement and management practice.

Use this resource to:

• Use IRIS+ to incorporate the voices of affected stakeholders into impact measurement and management practice.

The “How to use IRIS+ for decision-making” document provides practical guidance on how to use IRIS+ Core Metrics Sets to inform decision-making to enhance impact throughout the investment lifecycle.

Use this resource to:

• Implement: Understand how to track and mine impact data throughout the investment lifecycle

This document belongs to the How-To guidance series of IRIS+ which provide examples of how to use IRIS+ in practice.

Use this resource to:

• Measure, assess and value: Answer what to measure and how to use impact data to inform decision-making.

The Core Metrics Sets belong to the IRIS+ Fundamentals guidance series, offering an overview of the core concepts and rules underpinning the IRIS+ methodology for measuring and managing impact.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Impact investors can use the Core Metrics Sets to assess the impacts of their investments.

The GRI Standards are a modular system of interconnected standards for reporting on sustainability performance, covering a wide range of sustainability topics, including climate change, human rights, labour practices and product responsibility. They enable organisations to measure, manage and communicate their sustainability performance effectively.

Use this resource for the following Actions of Impact Management:

• Communicate: Report to all stakeholders on material topics that reflect the organisation’s most significant impacts. GRI’s standardised metrics help the organisation and its stakeholders compare performance with others.

The SDG Impact Standards for Enterprises provide a practical guide and self-assessment tool for integrating the Sustainable Development Goals (SDGs) into organisational decision-making.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

Outlines the key stages of an assurance engagement, expectations of assurance professionals, and common types of information included in Extended External Reporting (EER) assurance engagements. The guidance has been developed to support assurers who are applying the ISAE 3000.

Use this resource to:

• Verification, assurance and certification: This guidance is not aimed at organisations but provides detailed information on issues that arise when assuring EER such as sustainability performance information, which organisations may still find useful.

A standard for assurance professionals that covers any assurance engagement other than audits or reviews of historical financial information.

Use this resource to:

• Verification, assurance and certification: Organisations may require that their third-party assurance providers apply this standard to ensure adherence to global best practices.