The Impact Reporting and Investment Standards (IRIS) provide a common reporting language to describe social and environmental performance and ensure uniform measurement and articulation of impact across portfolios. The IRIS initiative defines terms to enable consistent reporting and allows benchmarking of data across companies, funds, investment portfolios and other organizations by serving as a repository for aggregated IRIS-compliant data.
IRIS is an initiative of the Global Impact Investing Network, which assumed oversight after B Lab, the parent organization for GIIRS, along with Acumen Fund and the Rockefeller Foundation helped launch IRIS in early 2008, with support from Hitachi, Deloitte and Price Waterhouse Coopers.
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IRIS is the catalog of generally-accepted performance metrics that leading impact investors use to measure the social, environmental, and financial performance of their investments. IRIS metrics align with a number of 3rd party standards, and proprietary metric sets. These metric sets represent a range of industries and are offered in partnership with leaders in each respective field.