Definition Calculation Usage Guidance Number of unique individuals who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients.' Number of unique women who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients.' Number of unique poor individuals who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' 'Number of unique very poor individuals who were clients of the organization during the reporting period.' 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of unique low-income individuals who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of unique individuals in rural areas who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients.' Number of unique individuals in urban areas who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients.' Number of unique individuals in peri-urban areas who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients.' Number of unique individuals with disabilities who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients.' Number of unique individuals who belong to minority or previously excluded groups and were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients.' Number of unique children and adolescents who were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients. Organizations operating in the health sector may find it beneficial to report with greater specificity on the ages of their clients. Further guidance and best practices related to this have been provided by the World Health Organization (WHO). Recommended WHO youth classifications include: Neonate (birth to 1 month), infant(1 month to 2 years), children (2 to 12 years) and adolescent (12 to < 16 years).  ' 'Number of unique individuals who were active clients of the organization as of the end of the reporting period. Organizations should footnote the description of the type of clients included in the calculation.' 'This metric is intended to capture the number of unique clients who were unique active users of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients. For financial institutions (including microfinance institutions) this would include the number of individuals who currently have an outstanding loan balance with the organization. For those financial institutions offering deposit products, this would include the number of individuals who have an active deposit account with the organization. For those financial institutions offering insurance products, this would include those with an active insurance policy. In all cases, the number should be based on the number of individuals rather than the number of groups or number of active policies/accounts. ' 'Number of unique individuals who were first-time clients of the organization during the reporting period. Organizations should footnote any assumptions or guidelines used when reporting against this metric.' 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients. Depending on the industry and business model, organizations may define new clients as those who re-engage with the organization after a designated time period. For example, the Microfinance Information Exchange (MIX) defines new borrowers as those who receive loans for the first time from the institution or borrowers who rejoin after more than one year.' Number of unique smallholder farmer individuals who were clients during the reporting period. This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). 'Number of client individuals who were served by the organization and provided access, during the reporting period, to products/services they were unable to access prior to the reporting period. Organizations should reference New Access to Water, New Access to Energy, New Access to Education, New Access to Finance or New Access to Healthcare in the glossary for more clarification Organizations should footnote the assumptions used in reporting against this metric.' 'This metric is intended to capture the number of unique clients who were recipients of the organization's products or services during the reporting period. It is not a measure of foot traffic. It is also not intended to capture the number of consumer transactions. For example a customer who makes two purchases during a period should only be counted once. Organizations wishing to report on total client transactions should refer to Client Transactions (PI5184). For healthcare providers, this refers to patients. ' Number of client individuals who received products/services during the reporting period where no direct payment was provided to the organization at the time of service but for which the organization expects to be reimbursed. 'The metric includes clients who received products/services where no out-of-pocket payment was provided and for which the organization expects to be reimbursed by 3rd parties (insurance, etc.). This metric should capture the unique number of client individuals who received products/services and made no direct payment irrespective of whether these clients may have also received services during the reporting period for which they did make out of pocket payments.' Number of client individuals who received free products/services from the organization during the reporting period. 'This metric includes all clients who received products/services provided by the organization for which it did not request payment and for which it did not expect reimbursement. This metric should capture the unique number of client individuals who received free products or services irrespective of whether they also paid the organization for certain products or services during the reporting period.' Number of unique households that were clients of the organization during the reporting period. This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Number of unique poor households that were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' 'Number of unique very poor households that were clients of the organization during the reporting period. ' 'This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of unique low-income households that were clients of the organization during the reporting period. 'This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of unique households in rural areas that were clients of the organization during the reporting period. This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Number of unique households in urban areas that were clients of the organization during the reporting period. This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Number of unique households in peri-urban areas that were clients of the organization during the reporting period. This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Number of unique households with at least one household member who belongs to minority or previously excluded groups, and were clients of the organization during the reporting period. This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. 'Number of unique households who were first-time clients of the organization during the reporting period. Organizations should footnote any assumptions or guidelines used when reporting against this metric.' 'This metric is intended to capture the number of unique households that were recipients of the organization's products or services during the reporting period. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Depending on the industry and business model, organizations may define new clients as those who re-engage with the organization after a designated time period. For example, the Microfinance Information Exchange (MIX) defines new borrowers as those who receive loans for the first time from the institution or borrowers who rejoin after more than one year.' Number of unique households that were clients of the organization and provided access, during the reporting period, to products/services they were unable to access prior to the reporting period. 'This metric is intended to capture the number of unique households that were recipients of the organization's products or services. Examples of organizations that might report against unique households include those that provide products such as clean cookstoves or water purification systems and services such as home weatherization. Organizations that provide goods and services at the individual level, such as vaccines or school lunches, might find it more appropriate to report using the Client Individuals metric. Please reference New Access to Water, and New Access to Energy, New Access to Education, or New Access to Healthcare in the glossary.' Number of enterprises that were clients of the organization during the reporting period. Organizations should specify the types of enterprises that were clients using Client Type (PD7993). Number of enterprises that were first-time clients of the organization during the reporting period. 'Number of enterprise clients that were served by the organization and provided access, during the reporting period, to products/services they were unable to access prior to the reporting period. Organizations should reference New Access to Water, New Access to Energy, New Access to Education, New Access to Finance or New Access to Healthcare in the glossary for more clarification Organizations should footnote the assumptions used in reporting against this metric.' Number of enterprise clients that received products/services during the reporting period where no direct payment was provided to the organization at the time of service but for which the organization expects to be reimbursed. 'The metric includes client organizations that received products/services where no out-of-pocket payment was provided and for which the organization expects to be reimbursed by 3rd parties (insurance, etc.). This metric should capture the unique number of client organizations that received products/services and made no direct payment irrespective of whether these clients may have also received services during the reporting period for which they did make out of pocket payments.' Number of enterprise clients that received free products/services from the organization during the reporting period. 'This metric includes all client organizations that received products/services provided by the organization for which it did not request payment and for which it did not expect reimbursement. This metric should capture the unique number of client organizations that received free products or services irrespective of whether they also paid the organization for certain products or services during the reporting period.' Number of microenterprises that were clients of the organization during the reporting period. Number of small-to-medium enterprises (SMEs) that were clients of the organization during the reporting period. Organizations should specify the types of enterprises that were clients using Client Type (PD7993). Number of sales or client transactions during the reporting period. A client transaction represents an exchange between a client and the organization that results in the purchase or acquisition of the organization's product/service(s). One transaction can include the purchase of multiple units. This metric is different from the Client Individual (PI4060) metric and submetrics, which are intended to capture the number of unique individuals who are clients of the organization during the reporting period. This metric is intended to capture the number of total transactions, which can include repeat sales per unique client. Retention rate of the organization's clients for the reporting period. Err:509 'The relevance and interpretation of this metric relies heavily on the business model. This formula does not differentiate between new and rejoining clients.' 'Price discount/savings obtained, by the consumer (client) when purchasing a product/service from the organization during the reporting period. This is a ratio of the average price paid by the consumer to the organization compared to the average price that would otherwise be paid for a similar good in the local market. Organizations should footnote assumptions used in calculating this metric. ' Err:508 'Number of communities where the organization's products/services were available during the reporting period. Organizations should footnote definition of community and assumptions and guidelines on how this metric was calculated. ' Number of people employed by the organization as of the end of the reporting period. This is the sum of all paid full-time and part-time employees. 'This metric is intended to capture the number of unique individuals employed by the organization in full- or part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of females employed by the organization as of the end of the reporting period. This is the sum of all paid full-time and part-time female employees. 'This metric is intended to capture the number of unique individuals employed by the organization in full- or part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of people employed by the organization that reside in low income areas, as of the end of the reporting period. This is the sum of all paid full-time and part-time employees residing in low-income areas. 'This metric is intended to capture the number of unique individuals employed by the organization in full- or part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of people with disabilities employed by the organization as of the end of the reporting period. This is the sum of all paid full-time and part-time employees with disabilities. 'This metric is intended to capture the number of unique individuals employed by the organization in full- or part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of people employed by the organization who belong to minority or previously excluded groups as of the end of the reporting period. This is the sum of all paid full-time and part-time minority or previously excluded employees. 'This metric is intended to capture the number of unique individuals employed by the organization in full- or part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' 'Number of paid full-time employees at the organization as of the end of the reporting period. ' 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid full-time female employees at the organization as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid full-time employees at the organization with disabilities as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid full-time employees at the organization who belong to minority or previously excluded groups as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' 'Number of paid full-time management employees at the organization as of the end of the reporting period. ' 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' 'Number of paid full-time female management employees at the organization as of the end of the reporting period. ' 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' 'Number of paid full-time management employees with disabilities at the organization as of the end of the reporting period. ' 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid full-time management employees at the organization who belong to minority or previously excluded groups, as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in full-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid part-time employees at the organization as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid female part-time employees at the organization as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid part-time employees with disabilities at the organization as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of paid part-time employees at the organization who belong to minority or previously excluded groups, as of the end of the reporting period. 'This metric is intended to capture the number of unique individuals employed by the organization in part-time roles at the point in time defined by the reporting end date. Organizations should account for this when looking to aggregate data for this metric across reporting periods. For example, the sum of this value across four consecutive quarterly reporting periods does not necessarily equal the annual total number of permanent employees. This is because it is likely that multiple permanent employees would be counted in more than one of the quarterly periods.' Number of temporary employees paid by the organization during the reporting period. 'This metric is intended to capture the number of temporary employees who worked for the organization at any point during the reporting period. For example, if a temporary employee worked at some point during the reporting period but was not employed as of the end of the reporting period, this individual should be counted as part of this metric. Organizations should also include contracted employees as part of this metric. ' Number of paid hours worked by temporary employees of the organization during the reporting period. 'This metric is intended to capture the total number of hours worked by temporary employees throughout the reporting period. Organizations should capture hours worked by contracted employees as part of this metric. ' 'Number of full-time employees who received healthcare benefits through the organization's programs during the reporting period. Organizations should footnote the types of benefits provided, such as health and dental insurance or vision programs.' Indicate the number of occupational injuries which affected any full-time, part-time, or temporary employee of the organization during the reporting period. Organizations should provide a record of occupational injuries suffered by any employee at any point during the reporting period. Number of hours worked by volunteers who supported the organization during the reporting period. This metric is intended to capture the total number of hours worked by volunteers who are not employees of the organization. Number of hours volunteered by full-time and part-time employees of the organization during the reporting period. Organizations should include both paid and unpaid time spent volunteering during traditional work hours, either for company-organized events or for employee-initiated activities. Number of full-time and part-time employees departing the organization (for any reason) during the reporting period. Number of full-time employees departing the organization (for any reason) during the reporting period. Number of full-time and part-time employees departing the organization voluntarily during the reporting period. Voluntary departure is defined as those employees not dismissed with cause, or involuntary separated with the organization. Ratio of the number of departing permanent (full-time and part-time) employees compared to the average number of permanent (full-time and part-time) employees at the organization during the reporting period. Err:508 'The average number of permanent employees can be calculated a number of ways. One example for organizations reporting on a yearly basis is to calculate the average number of permanent employees on a monthly basis. The number of departing permanent employees should include all employees departing the organization (for any reason) during the reporting period.' Number of full-time equivalent employees dedicated to managing social and environmental performance during the reporting period. If an organization had 4 full-time staff working on social and environmental performance issues each for half of their work time, they would report 2 FTEs. Value of wages (including bonuses, excluding benefits) paid to all full-time and part-time employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all female full-time and part-time employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time and part-time employees of the organization who live in low income areas during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time and part-time employees of the organization with disabilities during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time and part-time employees of the organization who belong to minority or previously excluded groups during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all female full-time employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time employees of the organization who belong to minority or previously excluded groups during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time management employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time female management employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all full-time management employees of the organization who belong to minority or previously excluded groups during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all part-time employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all female part-time employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all part-time employees of the organization who belong to minority or previously excluded groups during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Value of wages (including bonuses, excluding benefits) paid to all temporary employees of the organization during the reporting period. This metric is intended to capture pre-tax wages/salaries paid to the organization's employees and should not include benefits nor include payroll expenses. Ratio between the wages paid during the reporting period to the highest compensated full-time employee (inclusive of bonus) as compared to the lowest paid full-time employee. = Wages of highest paid full-time employee during the reporting period / Wages of lowest paid full-time employee during the reporting period 'Wage premium obtained by the employee as a result of working for the organization during the reporting period. This is the additional average wage paid to an employee of the organization compared to the average wage paid for a similar job in a similar industry/sector in the local market during the reporting period. Organizations should footnote the assumptions used when reporting against this metric.' Err:508 Organizations should footnote the specific position(s) for which the wage premium applies and assumptions related to the similar position at a different organization. Value, at the end of the reporting period, of all of the organization's assets. Total assets is the sum of current assets plus non-current assets. Value, at the end of the reporting period, of the organization's long-term tangible assets that are not expected to be converted into cash in the current or upcoming fiscal year. Sometimes referred to as property, plant, and equipment (PP&E). 'Fixed assets (property, plant and equipment) are tangible items that are: (a) Held for use in the production or supply of goods or services, for rental to others, or for administrative property, plant, and equipment purposes. (b) Expected to be used during more than one period. This does not include Investment Properties. Fixed assets are considered a part of non-current assets which are a component of Total Assets.' Value, at the end of the reporting period, of the organization's assets that are reasonably expected to be converted into cash within one year in the normal course of business. Current assets can include cash, accounts receivable, inventory, marketable securities, prepaid expenses and other liquid assets that can be readily converted to cash. Value, at the end of the reporting period, of the organization's non-physical assets such as cash, bank accounts, or other investments. 'Financial assets include debt, equity, and cash assets such as: stocks, bonds, mutual funds, cash, and cash management accounts. Values of assets should be based upon fair market value where efficient secondary markets exist and otherwise at historic cost. Financial assets are considered a part of non-current assets.' 'Value of the residual interest, at the end of the reporting period, in the assets of the organization after deducting all its liabilities. Net assets is equivalent to total assets minus total liabilities.' Net assets can also be referred to as stockholders' or shareholders' equity. Value of the sum of the organization's profits, cumulative from inception to the end of the reporting period, not paid out as dividends, but retained by the organization to be reinvested in its core business or to pay debt. Err:509 'The cumulative of earnings recognized in the organization's income statements which have not been paid to the owners of the organization as dividends. Retained earnings is also referred to as retained capital, accumulated earnings, or retained surplus. Organizations should report retained earnings as of the end of the reporting period.' Value, at the end of the reporting period, of all outstanding debts that must be paid by the organization within a given period of time in order to avoid default. Value, at the end of the reporting period, of the organization's outstanding debts from clients who received goods or services on credit. Value of organization's liabilities at the end of the reporting period. Value, at the end of the reporting period, of all liabilities that are expected to be settled within one year in the normal course of business. Current liabilities include accounts payable, lines of credit, or other short term debts. Value, at the end of the reporting period, of an organization's long term financial liabilities. Long term financial liabilities include all borrowed funds, deposits held, or other contractual obligations to deliver cash. Value of the remaining balance, at the end of the reporting period, on all the organization's outstanding debt obligations (both short-term and long-term) carried on the balance sheet. Value of the organization's cash equivalents at the beginning of the reporting period. Value of the organizations cash equivalents at the end of the reporting period. Value of the organization's net cash flow at the end of the reporting period. Net cash flow equals inflows less outflows of cash and cash equivalents from operating, investing, financing, etc. activities. Value of the organization's cash flows for the reporting period related to operating activities. Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. Value of the organization's cash flows for the reporting period related to investing activities by the organization. Investing activities are the acquisition and disposal of long-term assets and other investments that are not considered to be cash equivalents. Value of the organization's cash flows for the reporting period related to its financing activities. Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the organization. This includes activities such as issuing cash dividends, adding or changing loans, or issuing and selling more stock. Value of funds invested in the organization (both loans and investments) during the reporting period. This metric reflects capital received by the organization from investors in the form of a loan or cash for stock during the reporting period. Value of the organization's net profit, calculated as total income minus total expenses during the reporting period. Value of the organization's net profit before donations, calculated as total income, excluding donations, minus total expenses during the reporting period. 'Value of the organization's net income before interest and taxes during the reporting period. Earnings Before Interest and Taxes (EBIT).' 'Value of the organization's net income before interest, taxes, depreciation and amortization during the reporting period. Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA).' Value of all revenue received by the organization during the reporting period. 'Value of the revenue from sales of the organization's products/services during the reporting period. ' Sales revenue should be revenues resulting from the ordinary operating activities of an organization. This is commonly referred to as Earned Revenue. Value of the revenue from sales of the organization's products/services collected from clients directly during the reporting period. This metric may be applicable for organizations that receive revenue directly from the end beneficiaries (clients). For organizations operating in the health sector this will include all out-of-pocket payments paid at time of service/purchase. Value of the revenue from sales of the organization's products/services collected from public or private payers, during the reporting period. This metric may be applicable for organizations that have contracts with government and other third parties. For organizations operating in the health sector this will include revenue from insurance reimbursements, government contracts, etc. Users may find it useful to break down this metric further into subcategories. Value of the revenue from sales of the organization's certified products during the reporting period. Organizations should report product certifications separately on Product/Service Certifications (PD2756). Value of the revenue from sales of international exports of the product/service during the reporting period. Value of the revenue that is derived from activities not related to the organization's core operations, during the reporting period. 'Non-operating revenue would include such items as dividend income, profits (and losses) from investments, gains (and losses) incurred due to foreign exchange, asset write-downs and other non-operating revenues and expenses. As an example, for a hospital, in addition to finance related revenue, non-operating revenue may include parking fees, revenue from the gift shop, cafeteria sales, or rental income.' Value of the revenue that is contributed through grants and donations, during the reporting period. 'This includes both unrestricted and restricted operating grants and donations and does not include equity grants for capital, grants that are intended for future operating periods, or grants that will be passed through to other organizations. Grants should be recognized as income over the periods necessary to match them with the related costs which they are intended to compensate, on a systematic basis. If a grant relates to expenses already incurred and no future related costs are expected, the grant should be recognized as income of the period in which it becomes receivable. This metric should only refer to financial grants and donations received and not the value of in-kind donations. ' Value of the organization's residual profit after incurring the direct costs associated with production/delivery, for the reporting period. Err:509 Value of all expenditures incurred by the organization during the reporting period. Value of direct expenditures attributable to the production of the goods sold by the organization during the reporting period. The cost should include all costs of purchase, costs of conversion, and other direct costs incurred in producing and selling the organization's products. Value of expenditures incurred by the organization as a result of performing its normal business operations, during the reporting period. For financial services organizations this does not include Financial Expenses (FP2553) or provisions for loan losses (Impairment Loss (FP1717)). Value of all direct and indirect selling expenses and all general and administrative expenses incurred by the organization during the reporting period. Value of expenditures related to personnel, including wages, benefits, trainings, and payroll taxes incurred by the organization, during the reporting period. Value of expenditures incurred by the organization, during the reporting period, due to interest incurred on all liabilities, including any client deposit accounts held by the organization, borrowings, subordinated debt, and other liabilities. Value of expenses recorded by the organization during the reporting period for depreciation and amortization. Value of all transfers to the government made by the organization, during the reporting period. At a minimum, this includes payments to the government in the form of corporate income or profit taxes. Additional forms of transfer to be reported as appropriate include (i) sales taxes, (ii) net VAT, (iii) royalties, (iv) dividends and related taxes, (v) management and/or concession fees, (vi) license fees, (vii) tax on payment of interest, and (viii) other material payments net of any direct subsidies received. Growth in value of the organization's revenue from one reporting period to another. Err:508 'Percent of revenue that the organization retains after incurring the direct costs associated with production/delivery of its products/services, for the reporting period. ' '= (Total Revenue (FP6510) - Cost of Goods Sold (FP9049)) / Total Revenue (FP6510) or = Gross Profit (FP7629) / Total Revenue (FP6510)' Growth in value of the organization's net income from one reporting period to another. Err:508 Organizations receiving substantial revenue from grants/donations (Revenue from Grants and Donations (FP3021)) should calculate net income before donations. Value of the proportion of the organization's revenue that is left over after paying for variable costs such as wages, raw materials, etc. during the reporting period. Err:509 Organizations receiving substantial revenue from grants/donations (Revenue from Grants and Donations (FP3021)) should calculate net income before donations. Value of the organization's operating liquidity, at the end of the reporting period. Err:509 'Value of an organization's net profit generated per dollar invested in total assets for the reporting period. This is a profitability ratio calculated as net income divided by average total assets. ' '= EBIT (FP3673)/Average Total Assets Average Total Assets: (Total Assets (FP5293) at the beginning of the period + Total Assets (FP5293) at the end of the period) / 2' 'Value of an organization's net profit generated per dollar of shareholders' equity for the reporting period. This is a profitability ratio calculated as net income divided by average total equity or net assets. ' '= EBIT (FP3673)/Average Net Assets Average Net Assets: (Net Assets at the beginning of the period + Net Assets at the end of the period) / 2' Value of all financial contributions and in-kind donations of goods and services made by the organization to charities, private foundations, non-profits or non-governmental organizations, during the reporting period. Pricing discounts to non-profits do not count as charitable donations; only free services are considered to be in-kind donations. 'Amount of energy saved by the organization through energy conservation techniques employed to reduce the amount of energy needed to carry out the same processes or tasks, during the reporting period. Organizations should footnote conservation strategies employed and calculation method.' Examples of recommended footnotes include energy saved due to process redesign, use of energy-saving equipment, or the elimination of unnecessary energy use. This does not include overall reduction in energy consumption that result from reduced organizational activities (e.g. partial outsourcing). 'Amount of on-site energy produced and consumed by the organization during the reporting period. ' Amount of on-site energy produced and consumed by the organization from non-renewable sources such as coal, natural gas, and crude oil derivatives during the reporting period. Amount of on-site energy produced and consumed by the organization from renewable sources such as solar, wind, geothermal, hydro energy, and biomass during the reporting period. Amount of purchased energy consumed by the organization during the reporting period. Amount of purchased energy consumed by the organization from non-renewable sources such as coal, nuclear energy, natural gas, and crude oil derivatives during the reporting period. Amount of purchased energy consumed by the organization from renewable sources such as solar, wind, geothermal, hydro energy, and biomass during the reporting period. 'Amount of greenhouse gases (GHG) emitted through the organization's operations during the reporting period. This should include GHG emissions from direct and indirect sources. Organizations should footnote calculations and assumptions.' 'Organizations should refer to the following sources for further guidance: - WRI Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - International Panel on Climate Change (IPCC) emission factors (http://www.ipcc-nggip.iges.or.jp) - Global Reporting Initiative (GRI) (https://www.globalreporting.org/reporting/g4/Pages/default.aspx) ' 'Amount of greenhouse gases (GHG) emitted from direct emissions sources during the reporting period. Organizations should footnote calculations and assumptions.' 'Organizations should refer to the following sources for further guidance: - WRI Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - International Panel on Climate Change (IPCC) emission factors (http://www.ipcc-nggip.iges.or.jp) - Global Reporting Initiative (GRI) (https://www.globalreporting.org/reporting/g4/Pages/default.aspx) ' 'Amount of greenhouse gases (GHG) emitted from indirect emissions sources during the reporting period. Organizations should footnote calculations and assumptions.' 'Organizations should refer to the following sources for further guidance: - WRI Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - International Panel on Climate Change (IPCC) emission factors (http://www.ipcc-nggip.iges.or.jp) - Global Reporting Initiative (GRI) (https://www.globalreporting.org/reporting/g4/Pages/default.aspx)' Amount of recycled materials used in the organization's products (including packaging) during the reporting period. Amount of toxic materials used in the organization's manufacturing processes during the reporting period. Amount of waste disposed by the organization during the reporting period. Amount of waste disposed by the organization through composting during the reporting period. Amount of waste disposed by the organization through incineration during the reporting period. Amount of waste disposed by the organization through landfills during the reporting period. Amount of waste disposed by the organization through reuse and recycling during the reporting period. Amount of waste disposed by the organization through other means during the reporting period. Amount of waste created by the organization's operations during the reporting period. Amount of hazardous waste created by the organization's operations during the reporting period. The definition of hazardous waste used should be defined by national legislation. Amount of non-hazardous waste created by the organization's operations during the reporting period. Organizations can refer to the hazardous waste definition on the glossary for more guidance on what is categorized as non-hazardous waste. 'Amount of waste reductions achieved by the organization during the reporting period through programs for substitution, recycling or recovery. Organizations should footnote calculations and assumptions.' 'Amount of wastewater treated by the organization during the reporting period that is derived from its productive processes. Organizations should footnote calculations and assumptions.' 'Amount of reduced water usage achieved as a result of the organization's water conservation efforts during the reporting period. Organizations should footnote conservation strategies employed and calculation method.' Conservation efforts could include low-flow toilets, rainwater collection facilities, etc. Amount of water used for the organization's operations during the reporting period, including uses for productive processes such as packaging, manufacturing, and for human consumption. Amount of water drawn from municipal water sources for the organization's operations during the reporting period, including uses for productive processes such as packaging, manufacturing, and for human consumption. Amount of rainwater used for the organization's operations during the reporting period, including uses for productive processes such as packaging, manufacturing, and for human consumption. Amount of recycled water used for the organization's operations during the reporting period, including uses for productive processes such as packaging, manufacturing, and for human consumption. Amount of wastewater used for the organization's operations during the reporting period, including uses for productive processes such as packaging, manufacturing, and for human consumption. 'Indicate whether the organization has undertaken any biodiversity-related assessments to evaluate the biological diversity present on the land that is directly or indirectly controlled by the organization. Organizations should footnote specific assessments undertaken.' Examples of assessments to footnote may include surveys to evaluate the species present in a given area, wildlife habitat conditions, availability and quality of water resources, potential impact of production on adjacent crops, historical/archaeological importance of the land, or existence of regulations related to the site (i.e. catchments area, protected area, etc) 'Indicate whether the organization has a written environmental management system in place. Organizations should footnote the relevant details about their environmental management system.' Examples of environmental management system details to footnote may include whether there are written policy documents, stated objectives and targets, relevant programming, periodic auditing and evaluation practices, etc. 'Indicate whether the organization employs green building practices. Organizations should footnote the specific green building practices employed by the organization. ' Examples of practices to footnote may include energy saving strategies (e.g. energy use monitoring, efficient appliances and lighting, renewable energy use), systems for increasing water efficiency (e.g. water efficient appliances, fixtures, and landscaping), systems to monitor and improve air quality (e.g. increased ventilation, access to natural daylight), use of sustainable materials (e.g. reclaimed products), LEED certification or LEED equivalent certification, etc. 'Indicate whether the organization employs management practices for water quality protection. Organizations should footnote the specific details of their water management practices. ' 'This metric is intended to capture the practices employed by the organization to reduce its water quality impacts. It is intended to be reported by organizations with direct control over the agricultural land on which these practices are employed . Direct control refers to land for which the organization completely controls land use through direct operation or management. Examples of water management practices include: Creation of buffer zones (particularly with native species), responsible management of manure, sewage and fertilizer, water recycling/reuse, and water quality assessment.' Indicate whether the organization's practices related to discharge of wastewater comply with local legal requirements. Number of members of the organization's board of directors or other governing body, as of the end of the reporting period. Number of female members of the organization's board of directors or other governing body, as of the end of the reporting period. Number of board of directors or other governing body members who belong to minority or previously excluded groups, as of the end of the reporting period. Number of independent board members of the organization's board of directors or governing body, as of the end of the reporting period. 'Frequency of board of directors or governing body meetings (virtual meetings should be included in this count). Select one: - Annually - Semi-annually - Quarterly - Other ' Percentage of the organization that is female-owned, as of the end of the reporting period. = (Number of total shares owned by females)/(Number of total shares) Where regional or local laws apply for calculating ownership by previously excluded groups (including women), reporting should be consistent with these laws. Where laws do not exist, shares that are publicly traded or owned by institutions cannot contribute to the number of female owned shares. Percentage of the organization that is owned by individuals who belong to minority or previously excluded groups, as of the end of the reporting period. = (Number of total shares owned by minorities)/(Number of total shares) Where regional or local laws apply for calculating ownership by previously excluded groups, reporting should be consistent with these laws. Where laws do not exist, shares that are publicly traded or owned by institutions cannot contribute to the number of minority owned shares. Indicate whether the organization has written corporate governance policies that have been communicated to stakeholders. Indicate whether there is a formal board of directors committee dedicated to social and environmental performance. Indicate whether the organization has a written child labor policy in line with International Labor Organization (ILO) standards. Organizations can reference the ILO standards here: http://www.ilo.org/ipec/facts/ILOconventionsonchildlabour/lang--en/index.htm 'Indicate whether the organization has a feedback system to solicit client feedback and an established procedure and/or committee to deal with client feedback. Organizations should footnote the process and frequency by which they obtain client feedback.' Indicate whether the organization has a written policy for client protection with mechanisms to ensure compliance. Indicate whether the organization has a written community service policy. The policy may include provisions for time spent volunteering during traditional work hours, either for company-organized events or for employee-initiated activities, service sabbaticals or leaves of absence to complete charitable services. Indicate whether the organization has a written policy to monitor and disclose any potential conflicts of interest between the company, board members, owners, or material investors. 'Indicate whether the organization has a system in place to solicit feedback from employees. Organizations should footnote the relevant details about the employee feedback system. ' Examples of relevant details to footnote may include frequency with which feedback is solicited, whether it is anonymous, established procedures to deal with feedback and other relevant aspects of the feedback system. 'Indicate which employee policy documentation is provided by the organization to its employees. Select all that apply: - Employee handbook - Discrimination/harassment policy - Code of ethics' 'Indicate which benefits are provided to full-time employees. Select all that apply: - Health Insurance - Dental Insurance - Disability Coverage - Life Insurance - Maternity/Paternity Leave - Retirement Provisions - Stock Ownership - Other (footnote)' Benefits can be offered directly by the organization, or by regional governmental programs in the region of operations. 'Indicate whether the organization has a written policy to support progression/promotion of employees fairly and equally. Organizations should footnote the personal characteristics explicitly referenced in the organization's fair career advancement policies. ' Examples of characteristics to footnote include: gender, race, color, disabilities, political opinion, sexual orientation, age, religion, social origin, and ethnic origin. 'Indicate whether the organization has a written policy to compensate employees fairly and equally. Organizations should footnote the personal characteristics explicitly referenced in the organization's fair compensation policies. ' ' Examples of characteristics to footnote include: gender, race, color, disabilities, political opinion, sexual orientation, age, religion, social origin, and ethnic origin.' Indicate whether the organization has a written policy and practice of ensuring fair dismissal of employees according to International Labor Organization (ILO) standards. Organizations can reference the ILO fair dismissal standards here: http://www.ilo.org/global/standards/subjects-covered-by-international-labour-standards/employment-security/lang--en/index.htm 'Indicate whether the organization has a written employment policy to recruit employees fairly and equally. Organizations should footnote the characteristics explicitly referenced in the organization's employment policies. ' Examples of characteristics to footnote include: gender, race, color, disabilities, political opinion, sexual orientation, age, religion, social origin, and ethnic origin. Indicate whether it is the organization's policy to produce financial statements that are verified annually by a certified independent auditor. Percentage of a full-time employee's healthcare premium that is covered. This should be based on benefits available to full-time employees as of the end of the reporting period. 'Benefits premiums could be covered directly by the organization, or by regional governmental programs in the region of operations. Provide a weighted average based upon number of employees if percentage differs between full-time employees. ' Indicate whether the organization has been found to be out of compliance with any local labor, tax, or environmental regulations during the reporting period. 'Indicate whether the organization uses market research to identify the needs of clients and potential clients. Organizations should footnote the process and frequency with which they conduct market research.' List the third-party certifications held by the organization that are related to its business processes and practices and that are valid as of the end of the reporting period. 'Organizations wishing to report product-level certifications should use the metric Certifications (PD2765). For organizations providing healthcare delivery services this might include SafeCare certification, ISO 900 certification and government accreditation.' Indicate whether the organization has a written policy and practice to combat sexual harassment of employees in line with internationally-recognized standards. 'Indicate whether the organization considers social and environmental performance when evaluating suppliers. Organizations should footnote the type of factors taken under consideration.' 'Indicate whether the organization has systems and policies in place to monitor, evaluate and ensure worker safety. Organizations should footnote details around these systems and policies including information on safety training, protection gear required, testing of equipment, posting of signs, etc. ' Examples of relevant systems and policies may include placing and maintaining the worker in an environment adapted to the worker’s physiological and psychological capabilities, preventing health-related departures caused by working conditions, promoting and maintaining the physical, mental, and social wellbeing of workers in all occupations, protecting workers from health risks resulting from working conditions, etc. Value of the costs incurred by the organization as a result of training provided to employees (full-time, part-time, or temporary) during the reporting period. These costs should not include salary/payroll expenses that are incurred during the training hours. 'Number of training hours provided for employees (full-time, part-time, or temporary) during the reporting period. Organizations should footnote the types of training provided, particularly those that lead to recognized certifications.' This metric is intended to capture the sum of all training hours provided to employees and not the average per employee. 'Number of employees (full-time, part-time, or temporary) who were trained through programs provided by the organization (both internally and externally) during the reporting period. Organizations should footnote the types of training provided and duration of training, with particular emphasis on those that lead to recognized certifications.' 'Environmental impact objectives pursued by the organization. Select all that apply: - Biodiversity conservation - Energy and fuel efficiency - Natural resources conservation - Pollution prevention & waste management - Sustainable energy - Sustainable land use - Water resources management' 'Social impact objectives pursued by the organization. Select all that apply: - Access to clean water - Access to education - Access to energy - Access to financial services - Access to information - Affordable housing - Agricultural productivity - Capacity-building - Community development - Conflict resolution - Disease-specific prevention and mitigation - Employment generation - Equality and empowerment - Food security - Generate funds for charitable giving - Health improvement - Human rights protection or expansion - Income/productivity growth ' The mission statement of the organization. 'Customer model. Select all that apply: - Business to Business (B2B) - Business to Consumer (B2C) - Business to Government (B2G)' 'Legal structure of the organization. Select one: - Benefit Corporation - Co-op - Corporation - Limited Liability Company - Non-Profit/Non-Governmental Organization - Partnership - Sole-proprietorship - Other' Address of the organization's headquarters. Organizations are encouraged to include the full address of facilities including Street Name and Number, District/City, Postal Code and Country. Address of the organization's operating facilities. 'Operating facilities can include manufacturing, distributing or other operating functions. Organizations are encouraged to include the full address of facilities including Street Name and Number, District/City, Postal Code and Country.' Name of the organization. 'Operational model of the organization. Select all that apply: - Production/Manufacturing: Production and/or manufacturing of goods (e.g., farming, construction, manufacturing) - Processing/Packaging: Processing and/or packaging of goods (can include both raw materials, such as wheat, or secondary materials/goods) - Distribution: Delivery of good or service to the target audience, whether through traditional transport (e.g., vehicle, rail, air) or infrastructure (electric grid operator) - Wholesale/Retail: Intermediary organization that purchases goods and sells them to new target customers - Services: Services such as education, health, communication, transportation, social services, etc. - Financial Services: Financial products and services ' Web address (URL) of the organization. 'Primary sector(s) that define the organization's economic activity/operations. Select all that apply: - Agriculture, forestry and fishing - Energy, mining and quarrying - Manufacturing - Electricity, gas, steam and air conditioning supply - Water supply; sewerage, waste management and remediation activities - Construction - Wholesale and retail trade; repair of motor vehicles and motorcycles - Transportation and storage - Accommodation and food service activities - Information and communication - Financial and insurance activities - Real estate activities - Professional, scientific and technical activities - Administrative and support service activities - Public administration and defense; compulsory social security - Education - Human health and social work activities - Arts, entertainment and recreation - Other service activities - Activities of households as employers; undifferentiated goods - and services-producing activities of households for own use - Activities of extraterritorial organizations and bodies - Environmental Management - Other (footnote) Source: UN -International Standard Industrial Classification of All Economic Activities, Rev.4 http://unstats.un.org/unsd/cr/registry/regcst.asp?Cl=27' 'These sectors are aligned with the UN International Standard Industrial Classification (ISIC) standards of economic activities. Because an organization's sector of economic activity/operations may differ from the sector(s) it seeks to influence, this metric is intended to capture the economic activity/operational sector of the organization. For example, an ITC company that creates mobile software to inform rural farmers of market price data would select ''Information and Communication'' as its Product/Service Type (PD3017), and would select ''Agriculture'' as its Sector of Focus (OD8808).' Detailed type of product or service provided by the organization. Select one from the Excel Detailed List tab. Organizations can report on this metric at an organization level (selecting all of the product/service details of the organization) or at the specific product/service level (selecting the product/service detail for the product/service reporting against). Description of the product or service provided by the organization. 'Indicate the sector(s) in which the organization focuses and seeks to influence. Select all that apply: - Agriculture - Artisanal - Culture - Education - Energy - Environment - Financial Services - Health - Housing Development - Information and Communication Technologies (ICT) - Infrastructure/ Facilities Development - Supply Chain Services - Technical Assistance Services - Tourism - Water - Other' 'Because an organization's sector of economic activity/operations may differ from the sector(s) it seeks to influence, this metric is intended to capture the non-operational sector of focus. For example, an ITC company that creates mobile software to inform rural farmers of market price data would select ''Agriculture'' as its Sector of Focus (PD8808), but would select ''Information and Communication'' as its Product/Service Type (PD3017). Organizations can report on this metric at an organization level (selecting all of the sectors of focus for the organization) or at the specific product/service level (selecting the specific sector of focus for the product/service reporting against).' Year the organization was founded. IRIS ID of the organization reporting data. The metric is only applicable for organizations submitting data to IRIS as part of the voluntary data contribution process. Start date of the reporting period for which the organization is providing data. 'This metric is intended to clarify the starting point of the time period for which the data applies. Organizations should specify the day, month, and year of the reporting period start date. ' End date of the reporting period for which the organization is providing data. 'This metric is intended to clarify the end point of the time period for which the data applies. Organizations should specify the day, month, and year of the reporting period end date. ' 'The national currency used to report currency figures for this IRIS report. Indicate based on the International Organization for Standardization (ISO) Currency List. Select one from the Excel Detailed List tab.' 'Organizations should indicate separately the currency for each product or service for which data is being reported. For example, if reporting on Revenue for two crops in different countries, one for which revenue is measured in West African CFA franc and the other for which revenue is measured in USD, the organization should provide separately the Reporting Currency for each crop.' 'Unit of measure for reporting the units sold, produced, exported, or installed by the organization. Select one: - Hectares - Hours - Kilograms - Km - kWh - Licenses - Liters - Square feet - Square meters - Metric tonnes - Pounds - Quintile - Tons - Transactions - Units Note: Several indicators are reported in conjunction with this indicator, for example Units Sold (PI1263).' 'Organizations should indicate separately the unit of measure for each product or service for which data is being reported. For example, if reporting on units sold for two crops, one for which sales volume is measured in pounds and the other for which sales volume is measured in tons, the organization should provide separately the unit of measure and units sold for each crop.' Amount of biodegradable materials used in the organization's products (including packaging) during the reporting period. 'Lifetime of the product provided by the organization (based on reasonable use). Organizations should footnote the method used for estimating life span (e.g. research & development, field test, customer surveys).' Product lifetime refers to the length of time for which it is estimated that the product will perform its intended functions, assuming reasonable use. 'Indicate third-party certifications for products/services sold by the organization, that are valid as of the end of the reporting period. Organization should footnote the certification name, certifying body, and date since the product/service has been continuously certified, for all product/service level certifications obtained by the organization.' This metric may be reported in conjunction with Operational Certifications (OI1120) held by the organization. Percentage of recycled materials used to manufacture the organization’s product (including packaging)/services, during the reporting period. '= Recycled Materials (OI4328)/Total weight or volume of materials used in products or = Weight or volume of recycled materials used in products/Total weight or volume of materials used in products' Countries where the organization's products/services are purchased/used. Select all that apply from the Excel Detailed List tab. 'Level at which the organization tracks information about its clients. Select one: -Individual -Household' 'Types of entities that are buyers or recipients of the organization's products/services. Select all that apply: - Individuals/Households - Microenterprises - Small-to-Medium Enterprises - Large Enterprises - Non-profit / Non-Governmental Organizations - Governmental Organizations - Other (footnote)' States or provinces where the organization's products/services are purchased/used. In countries where state postal abbreviations exist, use appropriate codes (e.g., New York, USA = NY or Andhra Pradesh, India= AP). 'Indicate whether the organization assesses the poverty levels of its intended beneficiaries. Organizations should footnote the details around the frequency and ways in which poverty levels are assessed and the type of beneficiary (clients, suppliers, distributors, etc.) assessed.' Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Countries where the organization's suppliers are located. Select all that apply from the Excel Detailed List tab. Organizations should determine the precise threshold for which they report suppliers but it is recommended that only enterprises that supply goods and services that are fundamental to the operations of the reporting organization be included. 'Demographic groups of beneficiaries targeted by the organization. Select all that apply: - Young children (younger than 5 years old) - Children and adolescents (5 year of age or older but younger than 18) - Adults - Elderly/older adults - Persons with disabilities - Minority/previously excluded populations - Women - Pregnant women - Other at risk populations - Other target populations' This metric is intended to capture the basic demographics of the organization's targeted beneficiaries. 'Setting of the groups of beneficiaries targeted by the organization.  Select all that apply: - Rural - Urban - Peri-urban ' This metric is intended to capture the basic geographic settings of the organization's targeted beneficiaries. 'Socioeconomic groups of beneficiaries targeted by the organization.  Select all that apply: - Very poor - Poor - Low income - Other' This metric is intended to capture the basic socioeconomics of the organization's targeted beneficiaries. Number of individuals who serve as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors.' Number of female individuals who serve as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors.' Number of poor individuals who serve as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their distribution chains. Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of very poor individuals who serve as distributors to sell the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their distribution chains. Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of low income individuals who served as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of individuals in rural areas who served as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors.' Number of individuals in urban areas who served as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors.' Number of individuals in peri-urban areas who served as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors.' Number of individuals with disabilities who served as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors.' Number of individuals who belong to minority or previously excluded groups and served as distributors of the organization’s products/services during the reporting period. 'This metric is intended to capture self employed individuals who sell the organization's products or services - either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Direct employees that distribute the organization's goods or services should be considered as employees and not as distributors.' Earnings generated by individual distributors from selling the organization's products/services during the reporting period. This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. 'Earnings generated by female individual distributors from selling the organization's products/services, during the reporting period. ' This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. 'Earnings generated by poor individual distributors from selling the organization's products/services, during the reporting period. ' 'This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their distribution chains. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' 'Earnings generated by very poor individual distributors from selling the organization's products/services, during the reporting period. ' 'This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their distribution chains. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' 'Earnings generated by low income individual distributors from selling the organization's products/services, during the reporting period. ' 'This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' 'Earnings generated by individual distributors in rural areas from selling the organization's products/services, during the reporting period. ' This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. 'Earnings generated by individual distributors in urban areas from selling the organization's products/services, during the reporting period. ' This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. 'Earnings generated by individuals distributors in peri-urban areas from selling the organization's products/services, during the reporting period. ' This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. 'Earnings generated by individual distributors with disabilities from selling the organization's products/services during the reporting period. ' This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. 'Earnings generated by individuals who belong to minority or previously excluded groups from selling the organization's products/services during the reporting period. ' This metric is intended to capture the total gross margin earned by, or commission paid to, individual distributors. Number of enterprises that served as distributors of the organization’s products/services during the reporting period. This metric is intended to capture enterprises that sell the organization's products or services, either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Number of microenterprises that served as distributors of the organization’s products/services during the reporting period. This metric is intended to capture enterprises that sell the organization's products or services, either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Number of small-to-medium enterprises (SMEs) that served as distributors of the organization’s products/services during the reporting period. This metric is intended to capture enterprises that sell the organization's products or services, either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. 'Earnings generated by distributor enterprises from selling the organization's products/services during the reporting period. ' This metric is intended to capture enterprises that sell the organization's products or services, either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Earnings generated by microenterprise distributors from selling the organization's products/services, during the reporting period. This metric is intended to capture enterprises that sell the organization's products or services, either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. Earnings generated by small-to-medium enterprise (SME) distributors from selling the organization's products/services, during the reporting period. This metric is intended to capture enterprises that sell the organization's products or services, either to other distributors (wholesale) or to the ultimate consumer (retail). Distributors do not need to exclusively sell the organization's products or services. 'Number of individuals who received training offered by the organization during the reporting period. Organizations should footnote the type and extent of training provided.' Examples of training could include enterprises/business development, women's empowerment, educational services, etc. Number of individuals who received group-based training from the organization during the reporting period. Examples of training could include enterprises/business development, women's empowerment, educational services, etc. Number of individuals who received one-on-one technical assistance from the organization during the reporting period. 'Number of businesses/entities that received training from the organization during the reporting period. Organizations should footnote the type and extent of training provided.' Examples of training could include enterprises/business development, women's empowerment, educational services, etc. 'Amount of the product/service sold by the organization during the reporting period. ' IRIS metrics can be used to differentiate between values that apply to specific products/services offered by the organization and values that apply to the organization as a whole. This metric can be reported for either a specific product or the organization as a whole. Organizations selling different types of products and services should consider reporting against each type of different product/service separately. Amount of the product/service exported internationally by the organization, during the reporting period. Amount of the product sold by the organization as certified during the reporting period. Organizations should report product certifications separately, in Product/Service Certifications (PD2756). Amount of the product/service sold during the reporting period where no direct payment was provided to the organization at the time of service but for which the organization expects to be reimbursed. This metric is intended to capture the products/services that were sold to individuals for whom no out-of-pocket payment was provided and for which the organization expects to be reimbursed by third parties (insurance, etc.). Amount of the product/service provided by the organization for free during the reporting period. This metric is intended to capture all products/services provided by the organization for which it did not request payment and for which it did not expect reimbursement. Amount of the product/service produced by the organization during the reporting period. This metric is intended to describe the amount of the product that has been manufactured or the volume of the product that has been cultivated by the organization during the reporting period. Number of individuals who sold goods or services to the organization during the reporting period. Number of female individuals who sold goods or services to the organization during the reporting period. Number of poor individuals who sold goods or services to the organization during the reporting period. 'This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their supply chains. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of very poor individuals who sold goods or services to the organization during the reporting period. 'This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their supply chains. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Number of low income individuals who sold goods or services to the organization during the reporting period. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Number of individuals, living in rural areas, who sold goods or services to the organization during the reporting period. Number of individuals, living in urban areas, who sold goods or services to the organization during the reporting period. Number of individuals, living in peri-urban areas, who sold goods or services to the organization during the reporting period. Number of individuals with disabilities who sold goods or services to the organization during the reporting period. Number of individuals who belong to minority or previously excluded groups and who sold goods or services to the organization during the reporting period. Number of smallholder farmers who sold to the organization during the reporting period. Value of payments made by the organization to individuals who sold to the organization during the reporting period. Value of payments made by the organization to female individuals who sold goods or services to the organization during the reporting period. Value of payments made by the organization to poor individuals who sold goods or services to the organization during the reporting period. 'This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their supply chains. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Value of payments made by the organization to very poor individuals who sold goods or services to the organization during the reporting period. 'This metric is intended to be used by organizations who seek to support the Base of the Pyramid (BoP) through their supply chains. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.' Value of payments made by the organization to low income individuals who sold goods or services to the organization during the reporting period. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Value of payments made by the organization to individuals living in rural areas who sold goods or services to the organization during the reporting period. Value of payments made by the organization to individuals living in urban areas who sold goods or services to the organization during the reporting period. Value of payments made by the organization to individuals living in peri-urban areas who sold goods or services to the organization during the reporting period. Value of payments made by the organization to individuals with disabilities who sold goods or services to the organization during the reporting period. Value of payments made by the organization to individuals belonging to minority or previously excluded groups who sold goods or services to the organization during the reporting period. Value of payments made to smallholder farmers who sold to the organization during the reporting period. Number of enterprises that sold goods or services to the organization during the reporting period. 'This metric is intended to capture information about the enterprises that supply goods or services to the reporting organization. Organizations should determine the precise threshold for which they report suppliers but it is recommended that only enterprises that supply goods and services that are fundamental to the operations of the reporting organization be included. Subcontractors should not be included as part of this calculation but can be reported under temporary employees.' 'Number of local enterprises that sold goods or services to the organization during the reporting period. Organizations should footnote their definition of ''local''. ' 'Individual organizations' definitions of local will depend on their business model and impact objective. For example, if the purpose is economic development, ''local'' may be defined within geo-political boundaries. If the focus is around reducing emissions, then ''local'' maybe defined based on specific distance factors. This metric is intended to capture information about the enterprises that supply goods or services to the reporting organization. Organizations should determine the precise threshold for which they report suppliers but it is recommended that only enterprises that supply goods and services that are fundamental to the operations of the reporting organization be included. Subcontractors should not be included as part of this calculation but can be reported under temporary employees.' Number of small-to-medium enterprises (SMEs) that sold goods or services to the organization during the reporting period. 'This metric is intended to capture information about the enterprises that supply goods or services to the reporting organization. Organizations should determine the precise threshold for which they report suppliers but it is recommended that only enterprises that supply goods and services that are fundamental to the operations of the reporting organization be included. Subcontractors should not be included as part of this calculation but can be reported under temporary employees.' Value of payments made to enterprises that sold goods or services to the organization during the reporting period. 'This metric is intended to capture information about the enterprises that supply goods or services to the reporting organization. Organizations should determine the precise threshold for which they report suppliers but it is recommended that only enterprises that supply goods and services that are fundamental to the operations of the reporting organization be included. Subcontractors should not be included as part of this calculation but can be reported under temporary employees.' 'Value of payments made to local enterprises that sold goods or services to the organization during the reporting period. Organizations should footnote their definition of ''local''. ' 'Individual organizations' definitions of local will depend on their business model and impact objective. For example, if the purpose is economic development, ''local'' may be defined within geo-political boundaries. If the focus is around reducing emissions, then ''local'' maybe defined based on specific distance factors. This metric is intended to capture information about the enterprises that supply goods or services to the reporting organization. Organizations should determine the precise threshold for which they report suppliers but it is recommended that only enterprises that supply goods and services that are fundamental to the operations of the reporting organization be included. Subcontractors should not be included as part of this calculation but can be reported under temporary employees.' Value of payments to small-to-medium enterprises (SMEs) that sold goods or services to the organization during the reporting period. 'This metric is intended to capture information about the enterprises that supply goods or services to the reporting organization. Organizations should determine the precise threshold for which they report suppliers but it is recommended that only enterprises that supply goods and services that are fundamental to the operations of the reporting organization be included. Subcontractors should not be included as part of this calculation but can be reported under temporary employees.' 'Type of crop(s) produced by the organization. Select from the options in the Excel Reference List tab. Source: Adapted from Food and Agriculture Organization (FAO) of the United Nations' 'Type of livestock product(s) produced by the organization. Select from the options in the Excel Reference List tab. Source: Food and Agriculture Organization (FAO) of the United Nations.' Area of land, in hectares, directly controlled by the organization at any point during the reporting period. 'IRIS differentiates between land that is directly controlled by the organization and land that is indirectly controlled. This metric is intended to capture the land area, in hectares, that is under the organization's direct control. Direct control refers to land for which the organization completely controls land use through direct operation or management. This includes situations where the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, in situations where land is leased to another entity or individual to cultivate, land is only directly controlled if the lease is accompanied by exhaustive land use criteria.' Area of land, in hectares, directly controlled by the organization and under cultivation. Report hectares cultivated at any point during the reporting period. 'IRIS differentiates between land that is directly controlled by the organization and land that is indirectly controlled. This metric is intended to capture the land area, in hectares, that is under the organization's direct control that is under cultivation. Direct control refers to land for which the organization completely controls land use through direct operation or management. This includes situations where the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, in situations where land is leased to another entity or individual to cultivate, land is only directly controlled if the lease is accompanied by exhaustive land use criteria.' Area of land, in hectares, directly controlled by the organization and under sustainable cultivation or sustainable stewardship. Report directly-controlled hectares sustainably managed at any point during the reporting period. 'IRIS differentiates between land that is directly controlled by the organization and land that is indirectly controlled. This metric is intended to capture the land area, in hectares, that is under the organization's direct control that is sustainably managed. Direct control refers to land for which the organization completely controls land use through direct operation or management. This includes situations where the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, in situations where land is leased to another entity or individual to cultivate, land is only directly controlled if the lease is accompanied by exhaustive land use criteria.' Area of land, in hectares, directly controlled by the organization and treated with highly hazardous pesticides. Report number of hectares treated at any point during the reporting period. IRIS differentiates between land that is directly controlled by the organization and land that is indirectly controlled. Direct control refers to land for which the organization completely controls land use through direct operation or management. This includes situations where the organization's employees cultivate the land directly. Note that land ownership is not always equivalent to control. For example, in situations where land is leased to another entity or individual to cultivate, land is only directly controlled if the lease is accompanied by exhaustive land use criteria. Amount of highly hazardous pesticides used during the reporting period on land area directly controlled by the organization. Number of contracts/purchase agreements that the organization holds for purchase of its products/services. Report contracts fulfilled and outstanding as of the end of the reporting period. This metric is intended to capture the number of buyers or clients with whom the organization has a written agreement, contract, or ongoing business relationship as of the end of the reporting period. Area of land, in hectares, indirectly controlled by the organization at any point during the reporting period. 'IRIS differentiates between land that is directly controlled by the organization and land that is indirectly controlled. This metric is intended to capture the land area, in hectares, that is under the organization's indirect control. Hectares under the organization's indirect control are those for which the organization exerts significant influence or total control over land use practices, but that the organization does not directly cultivate or manage. Examples in which the organization indirectly controls land may include purchase contracts specifying cultivation techniques on a significant portion of an operating entity's land. This may occur when organizations, such as a cooperatives, source agricultural inputs from smallholder farmers on the condition that the smallholders adhere to specific land use practices. ' Number of hectares indirectly controlled by the organization and under cultivation. Report hectares cultivated at any point during the reporting period. 'IRIS differentiates between land that is directly controlled by the organization and land that is indirectly controlled. This metric is intended to capture the land area, in hectares, that is under the organization's indirect control that is cultivated. Hectares under the organization's indirect control are those for which the organization exerts significant influence or total control over land use practices, but that the organization does not directly cultivate or manage. Examples in which the organization indirectly controls land may include purchase contracts specifying cultivation techniques on a significant portion of an operating entity's land. This may occur when organizations, such as a cooperatives, source agricultural inputs from smallholder farmers on the condition that the smallholders adhere to specific land use practices. ' Number of hectares indirectly controlled by the organization and under sustainable cultivation or sustainable stewardship. Report indirectly-controlled hectares sustainably managed at any point during the reporting period. 'IRIS differentiates between land that is directly controlled by the organization and land that is indirectly controlled. This metric is intended to capture the land area, in hectares, that is under the organization's indirect control that is sustainably managed. Hectares under the organization's indirect control are those for which the organization exerts significant influence or total control over land use practices, but that the organization does not directly cultivate or manage. Examples in which the organization indirectly controls land may include purchase contracts specifying cultivation techniques on a significant portion of an operating entity's land. This may occur when organizations, such as a cooperatives, source agricultural inputs from smallholder farmers on the condition that the smallholders adhere to specific land use practices. ' 'Price premium obtained, by the producer of goods, by selling to the organization. This is relative to the average price that would otherwise be obtained in the local area for a similar good during the reporting period. Organizations should footnote the assumptions used when reporting against this metric. ' = (Sales revenue obtained by the producer for a quantity of goods - potential sales revenue from the same quantity of goods in the local market) / (potential sales revenue from the same quantity of goods in the local market) An example of how this metric might be calculated: By selling to the organization, farmers get $2/pound for good X and only $1 for selling the same good in the local market. The reporting organization would report this as ($2-$1)/$1 = 1 (or 100%) and would footnote assumptions on how they derived the local market rate. Units/volume purchased from suppliers that sold to the organization that have received a price premium, during the reporting period. 'This metric is intended to capture the amount of goods purchased by the reporting organization at a price premium. This metric should be reported in conjunction with Producer Price Premium (PI1568) which measures the premium percentage price received by selling to the organization, when possible.' Average agricultural yield per hectare, of clients (who were farmers) of the organization during the reporting period. Err:508 'This metric is intended to capture the average output per hectare per farmer among an organization's clients. Organizations should not calculate this metric using aggregate data across all clients. Rather, organizations should use farmer-specific data as noted in the calculation. Organizations should report yield from most recent harvest and provide details on the group and unit of measure reporting against. This metric could be valuable for organizations that sell inputs or for organizations like co-ops that support farmers.' The average agricultural yield per hectare, of clients (who were smallholder farmers) of the organization during the reporting period. Err:508 'This metric is intended to capture the average output per hectare per smallholder farmer among an organization's clients. Organizations should not calculate this metric using aggregate data across all clients. Rather, organizations should use smallholder farmer-specific data as noted in the calculation. Organizations should report yield from most recent harvest and provide details on the group and unit of measure reporting against. This metric could be valuable for organizations that sell inputs or for organizations like co-ops that support farmers.' Units/volume purchased from organizations that sold to the reporting organization during the reporting period. 'Units/volume purchased from local organizations that sold to the reporting organization during the reporting period. Organizations should footnote their definition of ''local.''' Individual organizations' definitions of local will depend on their business model and impact objective. For example, if the purpose is economic development, 'local' may be defined within geo-political boundaries. If the focus is around reducing emissions, then 'local' maybe defined based on specific distance factors. Units/volume purchased from small-to-medium enterprises (SMEs) that sold to the reporting organization during the reporting period. Units/volume purchased from individuals who sold to the organization during the reporting period. Units/volume purchased from female individuals who sold to the organization during the reporting period. Units/volume purchased from individuals belonging to minority or previously excluded groups who sold to the organization during the reporting period. Units/volume purchased from smallholder farmers who sold to the organization during the reporting period. Average agricultural yield per hectare of individuals who sold to the organization (supplier individuals) during the reporting period. Err:508 'This metric is intended to capture the average output per hectare per farmer among an organization's suppliers. Organizations should not calculate this metric using aggregate data across all suppliers. Rather, organizations should use farmer-specific data as noted in the calculation. Organizations should report yield from most recent harvest and provide details on the group and unit of measure reporting against. This metric could be valuable for organizations that procure from farmers and provide support that benefit their yields.' Average agricultural yield per hectare of smallholder farmers who sold to the organization during the reporting period. Err:508 'This metric is intended to capture the average output per hectare per smallholder farmer among an organization's suppliers. Organizations should not calculate this metric using aggregate data across all suppliers. Rather, organizations should use smallholder farmer-specific data as noted in the calculation. Organizations should report yield from most recent harvest and provide details on the group and unit of measure reporting against. This metric could be valuable for organizations that procure from smallholder farmers and provide support that benefit their yields.' Number of students enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Number of female students enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Number of poor students enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Number of very poor students enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Number of low income students enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Due to the complexities of assessing the poverty level of clients, organizations will likely have to use specific assessment tools to report on this accurately. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households. Number of students, living in rural areas, enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Number of students, living in urban areas, enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Number of students, living in peri-urban areas, enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Number of students with disabilities enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Number of students who belong to minority or previously excluded groups and are enrolled as of the end the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. Number of full-time and part-time teachers employed by the organization as of the end of the reporting period. 'Rate of teacher attendance during the reporting period. ' Err:508 'Number of teachers as of the end of the reporting period who have obtained training or have qualifications that meet or exceed minimum requirements of the local area. Organizations should footnote the minimum level of qualifications required in local area.' Average number of years of formal education for teachers/instructors, as of the end of the reporting period. Rate of student attendance during the reporting period. Err:508 Percentage of students that were attending school at the beginning of the reporting period but dropped-out during the reporting period. #REF! 'For example, if 10 students started out in Grade 5 at the beginning of the reporting period and 9 of them finish Grade 5 at the end of the reporting period (meaning that 1 student dropped-out); the student dropout rate is calculated as 1/10 = 10%. This metric is different from Student Transition Rate (PI4924), as this metric captures dropouts during the reporting period. ' Percentage of students advancing from one level of schooling to the next. #REF! 'This metric is intended to capture the percent of students that transition from one level to the next for example, from primary to secondary school or the third year of secondary school to the fourth year. For example, if 100 students complete their final year of primary school at the end of the previous reporting period and 90 of them transition on to the first year of secondary school at the beginning of the following reporting period; the student transition rate is calculated as 90/100 = 90%. This metric is different than Student Dropout Rate (PI9910) which captures the rate at which students dropout during the reporting period.' 'Percentage of school students passing standardized tests as defined by regional standards, during the reporting period. Organizations should footnote the description of the test, threshold for passing, how many tests were taken, etc.' #REF! If more than one test is taken, an average of the pass rates should be reported. Number of students per classroom during the reporting period. Err:509 'Area of classroom space per student during the reporting period. ' Err:509 Number of functioning toilets per student during the reporting period. Err:509 Number of students per teacher during the reporting period. Err:509 Number of textbooks per student provided by the organization during the reporting period. Err:509 Number of students receiving vocational or technical training during the reporting period. Percentage of students who were placed in part-, full-, temporary, or permanent jobs during the reporting period. #REF! This metric may be most applicable to organizations providing students with vocational/technical training. Number of free or subsidized meals provided by the organization during the reporting period. Include meals funded directly by the organization as well as those paid for by another organizations/donor. 'Indicate whether or not the organization provided transportation to students that needed/requested it during the reporting period. Organizations should footnote the type of transportation provided and the percentage of students that use it.' Number of students receiving full scholarships during the reporting period. Full scholarships allow a student to attend school without tuition or fee payment required of the student or his/her family. Number of students receiving partial scholarships during the reporting period. Partial scholarships allow a student to attend school with partial, but not total, tuition or fee payment required of the student or his/her family. Value of new educational instructional materials provided to students by the organization during the reporting period. Examples of educational instructional materials include textbooks, notebooks, writing implements, etc. Value of new educational facility materials provided to students by the organization during the reporting period. Examples of educational facility materials include chairs, computers, desks, etc. Area of classroom space that was built, converted, or expanded for use within educational facilities. Report only space completed during the reporting period. 'Number of classroom hours taught to a representative student per week. Organizations should footnote assumptions used in deriving the calculation.' An example of how this metric might be calculated: A school begins the day at 8:00 am and ends at 2:00pm. Each day, approximately 1 hour is spent on lunch, breaks or other non-classroom learning time. Therefore, each day a student received 5 hours of learning. Students receiving schooling 5 days a week. The reporting organization would report 5 * 5 = 25 hours. Number of days of school offered by the organization per year. 'Indicate whether the organization initiates engagement with the community/parents. Organizations should footnote their description of engagement. ' 'Indicate whether the organization provides extracurricular activities. Organizations should footnote the specific extracurricular programs provided.' Examples of the type of extracurricular programs that may be provided include arts, community service, religion, sports, etc. Average school fee per student per month during the reporting period. 'Amount of potential energy generation over the lifetime of the product based on the planned operation of the product/system. Organizations should footnote the energy type(s) and other calculation assumptions when reporting against this metric.' 'This metric is intended to capture the potential energy that could be generated by the product during its the lifetime. It is most applicable for products that will be operated or used by a client of the organization as opposed to the organization itself. Organizations with oversight of product use beyond the initial sale should consider using Energy Produced for Service Sale (PI8706). Organizations interested in reporting on the total energy capacity of all products sold during the reporting period should report against Energy Capacity of Products Sold (PD1504).' 'Amount of potential energy generation over the lifetime of the product for all products sold during the reporting period. Organizations should footnote the energy type(s) and other calculation assumptions when reporting against this metric.' Err:509 'This metric is intended to capture the total potential energy production of the products that were sold during the reporting period. This metric should be based on the amount of energy that could be generated by the product during its lifetime. It is most applicable for products that will be operated or used by a client of the organization as opposed to the organization itself. Organizations interested in reporting on the energy capacity of an individual product should report against Energy Capacity of Product (PD2713).' 'Amount of energy used by the product during the product lifetime. Organizations should footnote assumptions made with respect to product utilization (e.g., hours used and watts/hr).' This metric is intended to capture lifetime energy use of an individual product, and not energy used by the product during the reporting period. This metric can be used to gauge efficiency gains associated with the product. 'Amount of energy that would have been used by the replaced product during the lifetime of the organization's product. Organizations should footnote the product replaced, source for product utilization information and other calculation assumptions.' This calculation should be for energy consumed by the product replaced over the course of the lifetime of the organization’s product and not over the course of the product lifetime of the product that is being replaced. 'Amount of energy savings over the lifetime of the organization's products for those products that were sold during the reporting period. Organizations should footnote the energy type(s) and calculation assumptions used when reporting against this metric.' Err:508 'This metric is intended to capture the energy savings to consumers for organizations that sell energy-efficient products. This metric captures the lifetime energy savings of products sold. ' 'Energy produced and delivered to offtaker(s) during the reporting period. Organizations should footnote the energy type(s) and calculation assumptions used when reporting against this metric.' 'This metric is intended to capture energy generated for commercial sale by the organization, and not energy produced for the organization's consumption. Organizations interested in reporting on energy production at a product level should report against Energy Capacity of Products Sold (PD1504) and/or Energy Capacity of Product (PD2713).' 'Amount of energy savings due to the organization's services that were sold during the reporting period. Organizations should footnote the energy type(s) and calculation assumptions used when reporting against this metric.' Err:509 This metric is intended to capture the consumer energy savings for organizations that provide services to help conserve or reduce energy use. Organizations should use the same reporting period when reporting the number of clients and the average energy savings per client. 'Greenhouse gas (GHG) emissions of the product during the product lifetime. Organizations should footnote emissions calculation assumptions/tools used.' 'This metric is intended to capture the potential GHG emissions of the product during its useable lifetime. Organizations that wish to report the GHG emissions reduced due to the product can report against Greenhouse Gas Reductions due to Products Sold (PI5376). Organizations should refer to the following sources for further guidance: - WRI Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - International Panel on Climate Change (IPCC) emission factors (http://www.ipcc-nggip.iges.or.jp) - Global Reporting Initiative (GRI) (https://www.globalreporting.org/reporting/g4/Pages/default.aspx) ' 'Greenhouse gas (GHG) emissions that would have been produced by the replaced product during the lifetime of the organization's product. Organizations should footnote details on the product replaced and emissions calculation assumptions/tools used.' 'This metric is intended to capture the GHG emissions of the existing product that is being replaced by the organization's product, over the lifetime of the organization's product. For example, an organization that sells solar lights might report the product replaced as being a kerosene lamp and would report the GHG emissions produced during the lifetime of the organization's solar light. Organizations should refer to the following sources for further guidance: - WRI Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - International Panel on Climate Change (IPCC) emission factors (http://www.ipcc-nggip.iges.or.jp) - Global Reporting Initiative (GRI) (https://www.globalreporting.org/reporting/g4/Pages/default.aspx) ' 'Amount of reductions in greenhouse gas (GHG) emissions over the lifetime of products sold during the reporting period.   Organizations should footnote the energy type(s) and calculation assumptions used when reporting against this metric.' Err:508 'This metric is intended to capture the GHG emissions reduced/mitigated due to the organization's products sold. The lifetime reduction in greenhouse gas emissions is calculated by subtracting the Greenhouse Gas Emissions of Product Replaced (PD2243) minus the Greenhouse Gas Emissions of Product (PD9427). This is then multiplied by the units/volume sold to get the total reductions over the lifetime of the product, for all products sold during the reporting period. Organizations should refer to the following sources for further guidance: - WRI Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards) - International Panel on Climate Change (IPCC) emission factors (http://www.ipcc-nggip.iges.or.jp) - Global Reporting Initiative (GRI) (https://www.globalreporting.org/reporting/g4/Pages/default.aspx) Calculations should be made leveraging GHG Protocol guidelines/methodologies to the extent possible.' 'Amount of hazardous waste avoided based on refurbishing/reusing/recycling as part of delivering or developing the organization's products/services during the reporting period. Organizations should footnote assumptions used when reporting against this metric.' 'This metric is intended to capture hazardous waste avoided as a result of using non-hazardous recycled materials in the organization's products as opposed to hazardous materials. Organizations should report the total amount of hazardous waste avoided for all products produced during the reporting period. For organization's that offer recycling services, it is intended to capture hazardous waste avoided as a result of the organization's facilitation of hazardous waste recycling. Organizations delivering services should report the total amount of hazardous waste avoided based on services delivered during the reporting period.' 'Amount of non-hazardous waste disposal avoided based on the organization's refurbishing/reusing/recycling as part of delivering or developing the organization's products/services during the reporting period. Organizations should footnote assumptions used when reporting against this metric.' 'This metric is intended to capture non-hazardous waste avoided as a result of using non-hazardous recycled materials in the organization's products as opposed to new materials. Organizations should report the total amount of non-hazardous waste avoided for all products produced during the reporting period. For organization's that offer recycling services, it is intended to capture non-hazardous waste avoided as a result of the organization's facilitation of non-hazardous waste recycling. Organizations delivering services should report the total amount of non-hazardous waste avoided based on services delivered during the reporting period.' Hectares of trees planted by the organization during the reporting period. Hectares of native species planted by the organization during the reporting period. Hectares of land that have been reforested by the organization during the reporting period. Value of contra asset account set up by the organization as a provision for the potential future loss of capital that has been lent out by the firm at the end of the reporting period. Value of outstanding principals for all of the organization's outstanding loans due from clients at the end of the reporting period. This includes current, delinquent, and renegotiated loans, but not loans that have been written off. It does not include interest receivable. Net value of the organization's loans receivable, at the end of the reporting period. Err:509 Value collected by the organization during the reporting period on loans that had previously been written off. Value of the organization's customer deposits, whether voluntary, compulsory, demand, or term at the end of the reporting period. Value of expenditures incurred by the organization, during the reporting period, due to interest, fees, and commissions incurred on the organization's liabilities, including any client deposit accounts held by the organization, borrowings, subordinated debt, and other financial liabilities during the reporting period. Value of non-cash expenses recorded by the organization during the reporting period. Ratio used to assess an organization's liquidity, calculated by dividing the organization's loans receivable gross by it's total deposits, as of the end of the reporting period. Err:509 'Ratio used to assess an organization's operating efficiency, calculated by dividing the organization's operating expense by it's average loans receivable gross. ' Err:509 'Ratio used to assess an organization's personnel efficiency, calculated by dividing the organization's personnel expense by it's average loans receivable gross. ' Err:509 Value of all of the organization's loans outstanding at the end of the reporting period that have one or more installments of principal past due for more than 30 days. This includes the entire unpaid principal balance, including both the past due and future installments, but not accrued interest. It also includes loans that have been restructured or rescheduled. Value of all of the organization's loans outstanding at the end of the reporting period that have one or more installments of principal past due for more than 60 days. This includes the entire unpaid principal balance, including both the past due and future installments, but not accrued interest. It also includes loans that have been restructured or rescheduled. Value of all of the organization's loans outstanding at the end of the reporting period that have one or more installments of principal past due for more than 90 days. This includes the entire unpaid principal balance, including both the past due and future installments, but not accrued interest. It also includes loans that have been restructured or rescheduled. Value of loans written off by the organization during the reporting period. This metric references the accounting transaction of removing a loan from the balance sheet and decreasing the Impairment Loss Allowance (FP2392) on the balance sheet. Value of capital available to the organization for lending and investing, at the end of the reporting period. This capital can come from debt obligations or equity investments in the organization. Value of capital available to the organization for lending and investing, at the end of the reporting period that is attributed to debt obligations on the organization's balance sheet. This metric includes debt obligations with equity characteristics. Value of capital available to the organization for lending and investing, at the end of the reporting period, that is attributed to equity contributions. Organizations that are non-profits/non-governmental organizations should report on permanent capital, which is calculated as net assets available for lending/investing at the end of the fiscal year. 'Policies the organization may use to protect clients. Select all that apply: - All employees involved in collections are trained on collection practices in particular on acceptable and unacceptable debt collection practices which are clearly spelled out in a code of ethics, book of employee rules or debt collection manual. - Internal audits check household debt exposure, lending practices that violate procedures including unauthorized re-financing, multiple borrowers or co-signers per household, and other practices that could increase indebtedness. - Productivity targets and incentive systems value portfolio quality at least as highly as other factors, such as disbursement or customer growth. Growth is rewarded only if portfolio quality is high. - The institution’s collection practices are covered during the initial training of all employees involved in collections (loan officers, collections employees, and branch managers). In particular, collections employees receive training in acceptable debt collections practices and loan recovery procedures. - The institution documents and communicates to clients about loan policies and procedures for rescheduling credit. - The institution's pre-payment penalties, account closure fees, transaction fees or other penalties are not excessive. - The organization's corporate culture values and rewards high standards of ethical behavior and customer service. - Other ' 'Indicate whether any member of the organization's board of directors participated in training sessions related to any aspect of environmental or social performance management during the reporting period. Organizations should footnote details on the type and duration of training.' 'Indicate whether any of the organization's employees participated in training sessions related to any aspect of environmental or social performance management during the reporting period. Organizations should footnote details on the type and duration of training.' Examples of training may include: acceptable practices of payment collection; being responsive to clients needs; collecting high-quality social information; communications with clients about product pricing, terms, and conditions, gender sensitivity, mission orientation, over-indebtedness prevention, policy and procedures on safeguarding of clients' data; poverty measurement; referring clients complaints to those responsible for handling and resolving them; social objectives, etc. 'Indicate whether the organization implemented any employee incentive schemes related to social performance goals during the reporting period. Organizations should footnote the types of social performance employee incentives and the types of employees that qualify. ' 'Examples of employee incentives to footnote include client retention/drop-out rates, outreach to women, outreach to specified target markets, results of client feedback mechanisms, etc. Examples of types of employee categories include board members, top management, middle management, loan officers, back office staff, etc.' Number of loan officers employed by the organization, at the end of the reporting period. For organizations providing insurance products, this refers to insurance agents. Value of wages (including bonuses) paid to loan officers during the reporting period. For organizations providing insurance products, this refers to insurance agent wages. 'Type of financial institution. Select one: - Community Action Agency (CAA) - Community Development Financial Institution (CDFI) - Credit Union/Cooperative - Loan Fund (including microenterprise fund or Multibank Community Development Corporation (CDC)) - Non-Banking Financial Institution/Non-Banking Financial Corporation (NBFI/NBFC) - Non-Profit/Non-Governmental Organization, including CDCs - Rural Bank - Thrift, Bank, Bank Holding Company - Venture Capital Fund - Other (footnote)' 'Financial services delivery methodologies used. Select all that apply: - Individual Lending - Solidarity Group Lending - Village/Self-Help Group Lending - Other (footnote)' 'Amortization method used for the product reporting against. Select one: - Declining balance method - Flat interest method ' 'Insurance products that are compulsory for the product reporting against. Select all that apply: - Agricultural Insurance - Credit Life Insurance - Other (footnote)' Indicate whether the organization requires clients to establish savings accounts. 'Types of financial services offered by the organization in addition to core credit, savings, and insurance products. Select all that apply: - Debit/Credit Cards - Microleasing - Mobile Banking Services - Payments by Check - Remittance Services - Savings Facilitation Services - Other (footnote)' 'Indicate whether the organization provides any non-financial support services to clients. Organizations should footnote the details on the types of services offered.' Examples of services to footnote include trainings covering topics such as: education (financial literacy, workplace safety, etc.); enterprise (business development services, etc.); female empowerment (women's leadership training, etc.); health (nutrition, basic medical services, etc.); etc. 'Indicate whether the organization implements environmental policies associated with the organization's financing practices. Organizations should footnote details on the types of policies in place.' Examples of environmental policies include: raising clients'/enterprises' awareness about environmental impact; training/educating clients/enterprises' regarding environmental improvements; including specific clauses in the loan contract to mitigate social and environmental risks; identifying enterprises with environmental risk; linking lend lines to alternative energies and linking lend lines to other environment-friendly products. Number of active borrowers (clients) per loan officer at the organization, as of the end of the reporting period. '= Number of Active Borrowers / Loan Officers Employed (OI2818) or = Client Individuals: Active (PI9327) / Loan Officers Employed (OI2818)' 'Effective interest rate (EIR) for the most representative loan product of the organization during the reporting period. Organizations should footnote the assumptions used when calculating this metric.' 'This metric is intended to capture the rate that converts all the borrower's financial costs for a loan into a single declining balance interest calculation. It includes the effects of interest rates (whether they are calculated on a flat or declining basis), payment schedules, commissions, fees, discounting, and compensating balances. Organizations should refer to the tool created by the MFTransparency Organization that provides guidance on EIR calculations: http://www.mftransparency.org/pages/ctp-tool/ ' 'Number of full-time equivalent employees working for enterprises financed or supported by the organization at the end of the reporting period. Organizations should footnote the calculation assumptions, specifically the definition of full time work used when reporting against this metric. ' 'This metric is intended to capture jobs at all financed or directly supported enterprises, as of the end of the reporting period. This metric is mostly likely only applicable for organizations involved in the financial and land conservation sectors. For example, if an organization is providing financing to 10 enterprises, they would calculate the total full-time equivalent employees across these 10 enterprises at the end of the reporting period. See glossary definition for more information on how to calculate full-time equivalent. ' 'Number of full-time equivalent employees working for enterprises financed or supported by the organization at the time when the organization began its support/investment. Organizations should footnote the calculation assumptions, specifically the definition of full time work used when reporting against this metric.' 'This metric is intended to capture the jobs maintained at the time of investment or support. This metric is mostly likely only applicable for organizations involved in the financial and land conservation sectors. For example, if an organization is provided financing to 10 enterprises, they would calculate the total full-time equivalent employees across these 10 enterprises at the time of the investment. See glossary definition for more information on how to calculate full-time equivalent. ' 'Number of full-time equivalent employees living in low-income areas, who work for enterprises financed or supported by the organization at the time when the organization began its support/investment. Organizations should footnote the calculation assumptions, specifically the definition of full time work used when reporting against this metric.' 'This metric is intended to capture the jobs maintained at the time of investment or support in low income areas. This metric is mostly likely only applicable for organizations involved in the financial and land conservation sectors. For example, if an organization is provided financing to 10 enterprises, they would calculate the total full-time equivalent employees across these 10 enterprises at the time of the investment. See glossary definition for more information on how to calculate full-time equivalent. ' 'Net number of new full-time equivalent employees working for enterprises financed or supported by the organization at the end of the reporting period, and since the beginning of support/investment by the organization. Organizations should footnote the calculation assumptions, specifically the definition of full time work used when reporting against this metric.' 'This metric is intended to capture the jobs created from the time of investment/support until the end of the reporting period. This metric is mostly likely only applicable for organizations involved in the financial and land conservation sectors. For example, if an organization is providing financing to 10 enterprises, they would calculate the total number of new full-time equivalent employees across these 10 enterprises from the time of investment until the end of the reporting period. See glossary definition for more information on how to calculate full-time equivalent.' 'Net number of new full-time equivalent employees living in low-income areas working for enterprises financed or supported by the organization at the end of the reporting period, and since the beginning of support/investment by the organization. Organizations should footnote the calculation assumptions, specifically the definition of full time work used when reporting against this metric.' 'This metric is intended to capture the jobs created from the time of investment/support until the end of the reporting period in low income areas. This metric is mostly likely only applicable for organizations involved in the financial and land conservation sectors. For example, if an organization is providing financing to 10 enterprises, they would calculate the total number of new full-time equivalent employees across these 10 enterprises from the time of investment until the end of the reporting period. See glossary definition for more information on how to calculate full-time equivalent.' Number of new businesses created as a result of investments made by the organization during the reporting period. Average amount of annualized insurance premium charged for a particular insurance product provided by the organization during the reporting period. Minimum annualized insurance premium offered for the insurance product provided by the organization during the reporting period. Value of gross earned premiums collected by the organization during the reporting period. Err:509 Ratio of claims rejected by the organization during the reporting period to total claims submitted to the organization during the reporting period. #REF! Number of loans on the organization's balance sheet at the end of the reporting period. 'For MFIs using a group-lending methodology, this should include every individual who is responsible for repaying a portion of a group loan, unless another definition is specified. This metric should include all loans that haven’t been fully re-paid and have not been written off. ' Value of loans on the organization's balance sheet at the end of the reporting period. This metric should include the value of all loans that haven’t been fully re-paid and have not been written off. It should not include accrued interest. Number of loans disbursed by the organization during the reporting period. For MFIs using a group-lending methodology, this should include every individual who is responsible for repaying a portion of a group loan, unless another definition is specified. Value of loans disbursed by the organization during the reporting period. Number of equity investments on the organization's balance sheet at the end of the reporting period. 'Equity investments are made in for-profit enterprises in which the organization receives an ownership interest in the equity (stock) of the enterprise. Can be common or preferred stock. Organizations may wish to specify whether this is equity directly in enterprises or through funds.' Value of equity investments on the organization's balance sheet at the end of the reporting period. 'Equity investments are made in for-profit enterprises in which the organization receives an ownership interest in the equity (stock) of the enterprise. Can be common or preferred stock. Organizations may wish to specify whether this is equity directly in enterprises or through funds. Values should be reported at book value for non-traded equities and at market rate for marketable securities.' Number of equity investments closed by the organization during the reporting period. 'This metric is meant to capture the number of equity investment deals completed during the reporting period and not the number of investments exited. Equity investments are made in for-profit enterprises in which the enterprise receives an ownership interest in the equity (stock) of the enterprise. Can be common or preferred stock. Organizations may wish to specify whether this is equity directly in enterprises or through funds.' Value of equity investments closed by the organization at the end of the reporting period. 'This metric is meant to capture the value of equity investment deals completed during the reporting period and not the number of investments exited. Equity investments are made in for-profit enterprises in which the organization receives an ownership interest in the equity (stock) of the enterprise Can be common or preferred stock. Organizations may wish to specify whether this is equity directly in enterprises or through funds. Values should be reported at book value for non-traded equities and at market rate for marketable securities.' Number of voluntary savings accounts managed by the organization, including demand deposits and time deposits, at the end of the reporting period. Value of voluntary savings accounts managed by the organization, including demand deposits and time deposits, at the end of the reporting period. Number of caregivers, with current licenses, certifications, or trainings based on local requirements, employed by the organization as of the end of the reporting period. This metric is intended to capture individuals who provide preventive, curative, rehabilitative and promotional health services. Examples of caregivers include doctors, nurses, clinicians, community health workers, etc. Caregivers do not need necessarily need to be certified or licensed. Number of caregiver professionals, with current licenses or certifications based on local requirements, employed by the organization as of the end of the reporting period. This metric is intended to capture the subset of caregivers who have received more advanced degrees, trainings and certifications. See glossary term for explanations on the difference between caregivers and caregiver professionals. Number of healthcare units/facilities under the organization's management as of the end of the reporting period. 'Percentage of the organization's clients, or patients, who successfully complete the course of a health intervention. Successful completion means that all required steps were completed and taken in the appropriate timeframe, and that the treatment adhered to local protocols. Report the number of clients that completed treatment as a percentage of the number of clients who were expected to complete the treatment program during the reporting period. Organizations should footnote the expected timeframe and clinical protocols that define a completed treatment.' '= (Number of patients completing treatment within the clinically recommended timeframe) / (number of patients who started treatment and who were expected to complete treatment) Both the numerator and denominator should be within the reporting period.' 'Examples of interventions in which this metric might apply include: - Percentage of pregnant patients who had all required ANC visits during the reporting period. - Percentage of patients who completed all required counseling visits during the reporting period.' 'Utilization rate of identified critical equipment/facility during the reporting period. Organizations should footnote the specific critical equipment described and calculation assumptions.' Err:508 'This metric should be the ratio of days when the machine or facility actually was available over the expected availability. Expected availability should not be reduced for times in which the equipment or facility was broken, not in use due to electricity shortages, etc. This metric should be reported on separately for each equipment and facility. A common usage example for organizations operating in the health sector could be patient bed occupancy rates.' 'Quality assurance mechanisms that may be in place. Choose all that apply: - Peer review/supervision - Audit and feedback - Checklists and logs - Electronic monitoring systems - Communication an education strategies - Guidelines, protocols and registries - Other (footnote)' 'This is a list of process measures that have evidence-based correlations to improvements in clinical quality but may not be applicable to all organizations operating in the health sector. Please see the glossary term, Quality Assurance Mechanisms, for more details on each of these options. Note: this list of quality assurance mechanisms was adapted from the results of a systematic review of quality assurance best practices from the NHS. http://evidencecentre.com/Best%20practice%20in%20clinical%20quality%20assurance.pdf' 'Diseases/conditions addressed by the organization's products or services, provided during the reporting period. Choose all that apply: General: Primary Care General: Acute or Emergency Care Specific: Infectious and parasitic diseases Specific: Infections and parasitic diseases: Tuberculosis Specific: Infections and parasitic diseases: HIV/AIDS Specific: Infections and parasitic diseases: Diarrheal diseases Specific: Infections and parasitic diseases: Childhood cluster diseases Specific: Infections and parasitic diseases: Malaria Specific: Infections and parasitic diseases: Tropical-cluster diseases Specific: Respiratory infections Specific: Maternal conditions Specific: Prenatal period Specific: Nutritional deficiencies Specific: Malignant neoplasms (cancer) Specific: Other neoplasms Specific: Diabetes mellitus Specific: Endocrine disorders Specific: Neuropsychiatric conditions Specific: Sense organ diseases Specific: Cardiovascular diseases Specific: Respiratory diseases Specific: Digestive diseases Specific: Genitourinary diseases Specific: Skin diseases Specific: Musculoskeletal diseases Specific: Congenital anomalies Specific: Oral conditions Specific: Unintentional injuries Specific: Unintentional injuries: Traffic accidents Specific: Intentional injuries Sources: World Health Organization 2004 Global Burden of Disease Report http://www.who.int/healthinfo/global_burden_disease/2004_report_update/en/ and Disease Control Priorities Network http://www.dcp-3.org/ ' 'This metric provides an overview of the types of diseases and conditions addressed by organizations operating in the Health sector. Organizations that focus on these disease/conditions but do not provide direct treatment should select the diseases/conditions that their products/services address (for example: a company that produces and sells vaccines should choose the diseases/conditions to which those vaccines address).' 'Type of community development facilities projected to be built, renovated, or purchased as a result of investments made by the organization the during reporting period. Choose all that apply: - Childcare - Education - Healthcare - Other (footnote)' 'Type of housing units projected to be constructed or preserved as a result of investments made by the organization the during reporting period. Choose all that apply: - Rent - Sale - Other ' 'Setting of community development facilities or housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period. Choose all that apply: - Urban - Rural - Peri-urban - Other (footnote)' 'Percentage of housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period that will be considered to be affordable housing. Organizations should footnote the assumptions used when defining affordable housing.' Err:508 Number of individuals projected to be housed in single-family or multi-family dwellings as a result of new construction, loans, repairs, or remodeling resulting from investments made by the organization during the reporting period. Number of housing units constructed by the organization during the reporting period. Number of housing units improved or refurbished by the organization during the reporting period. Area of buildings projected to receive energy efficiency improvements as a result of investments made by the organization during the reporting period. This can include efficiency improvements of lighting (lower usage fixtures, fewer fixtures), increase in building performance through improved insulation, installation of energy-efficient windows, and increased heating/cooling and appliance efficiency. Amount (estimated) of energy conserved as a result of energy-efficient construction/renovation investments made by the organization during the reporting period. Area of buildings projected to be renovated/remodeled that qualify for reuse as a result of investments made by the organization during the reporting period.  In order to qualify for reuse, the time elapsed since the completion of original construction must meet or exceed 40 years. Number of housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period. Value of housing units projected to be constructed or preserved as a result of investments made by the organization during the reporting period. This metric is intended to capture the value of the investments made to construct new housing units or preserve existing housing units and not the value of the actual housing units themselves. Number of community development facilities projected to be built, renovated, or purchased as a result of investments made by the organization during the reporting period. Value of community development facilities projected to be built, renovated, or purchased as a result of investments made by the organization during the reporting period. This metric is intended to capture the value of the investments made to construct new community facilities and not the value of the actual housing units themselves. Area of community facilities projected to be constructed or preserved as a result of investments made by the organization during the reporting period. Value of commercial or retail infrastructure projected to be built or renovated as a result of investments made by the organization during the reporting period. 'Indicate the primary characteristics of hectares directly or indirectly controlled, during the reporting period, that are desirable to maintain or enhance through protection, restoration, or sustainable stewardship. (Select all that apply): Ecology and Habitat - Wilderness, or wilderness-quality lands (biologically/ecologically intact ecosystems, free of significant human intervention) - Significant biodiversity - Critical habitat for endangered or vulnerable species - Wildlife habitat - Land with shared boundaries to existing protected land, to increase conservation assemblage or create buffer areas Public / Human Use - Park, land for community recreation, and access to public lands - Natural or cultural features of outstanding/unique value, because of rarity, representativeness, aesthetic qualities or cultural significance (e.g. waterfalls, distinct scenic landscapes, geological features, cave dwellings, natural pilgrimage sites) - Open space - Working lands, specifically land for traditional activities related to the sustainable use of natural resources, including agriculture, timber, and ranching - Scientific value (research reserves, field stations, etc.) Ecosystem Services - Land that provides basic ecosystem services in critical situations (e.g., watershed function, flood control) - Land providing other ecosystem services (regulating values/services, supporting values/services, provisioning values/services, and/or cultural values/services). ' 'Examples of relevant descriptions that organizations should footnote include details about selections (e.g. list the relevant endangered or vulnerable species), third-party entity identified the conservation priority of the land (e.g., local community, inter-governmental entity, nonprofit, government) and the priority level. If available, cite published plans or other documentation that identifies the land as a conservation priority. This metric should be reported in conjunction with the following metrics: Protected Land Area (PI4716), Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), Ecosystem Services (PD8494), Protected Land Adjacency (PI2135), Protected Land Assemblage Total Area (PI5750)' 'Type(s) of land present on hectares directly or indirectly controlled by the organization. Report for hectares controlled at any point during the reporting period. (Select all that apply): -Urban/Built-up Land -Agricultural Land -Rangeland -Forest Land -Water Areas -Wetland -Barren Land -Tundra -Perennial Snow or Ice ' 'Options above are based on the Anderson Classification System (ACS) for land use and land cover. Report in conjunction with: Land Indirectly Controlled: Total (PI3789), Land Directly Controlled: Total (OI5408)' 'The ecosystem services provided by land during the reporting period. Report for hectares directly or indirectly controlled during the reporting period. (Select all that apply): Provisioning Values/Services - Food - Biological raw materials - Biomass fuel - Freshwater - Genetic resources - Biochemical's, natural medicines, pharmaceuticals Regulating Values/Services - Maintenance of air quality - Regulation of climate - Regulation of water timing and flows - Erosion control - Water purification and waste treatment - Disease mitigation - Maintenance of soil quality - Pest mitigation - Pollination - Natural hazard mitigation Supporting Values/Services - Habitat - Nutrient cycling - Primary production - Water cycling Cultural Values/Services - Recreation and ecotourism - Ethical and spiritual values - Educational and inspirational values Organizations should footnote specific details around the selections. ' 'Organizations should footnote an explanation of how land provides the selected ecosystem services, as well as any external validation or verification that has been conducted to demonstrate the provision of the ecosystem services, including which services were covered, the date, and the entity providing verification/validation (e.g. university researcher, consultant, ecosystem service bank). Report in conjunction with: Protected Land Area (PI 4716), Protected Land Area: Permanent (PI 3924), Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), Land Indirectly Controlled: Total (PI3789), Land Directly Controlled: Total (OI5408) Source: World Resources Institute (WRI) ' 'Surface area in hectares of freshwater bodies present during the reporting period on protected land, land under sustainable stewardship, or land under sustainable cultivation. ' Report in conjunction with: Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), Protected Land Area (PI4716) 'Length of freshwater streams present during the reporting period on protected land, land under sustainable stewardship, or land under sustainable cultivation. ' Report in conjunction with: Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), Protected Land Area (PI4716) 'Length of marine or freshwater coastline present during the reporting period on protected land, land under sustainable stewardship, or land under sustainable cultivation. ' Report in conjunction with: Land Directly Controlled: Sustainably Managed (OI6912), Land Indirectly Controlled: Sustainably Managed (PI6796), Protected Land Area (PI4716) 'Number of hectares with a status of protected land during the reporting period. Organizations should footnote the mechanisms used to ensure protection. ' 'This metric was meant to capture hectares that were protected and transitioned to a protected status by the organization during the reporting period. Protection may be permanent or non-permanent. Hectares may be transitioned as a result of new legal encumbrances placed on the land or transfer of ownership to a qualified conservation organization. Organizations should footnote the land protection mechanisms in place including legal encumbrances placed on land, whether permanent or non-permanent with duration if non-permanent, etc. Organizations should also footnote the type of entity that will own the land under conservation status or the entity that owns the easement (e.g. type of organization that owns the protected status of the land). ' 'Number of hectares with a status of permanently protected land during the reporting period. Organizations should footnote the mechanisms used to ensure protection. ' 'This metric was meant to capture hectares that were protected and transitioned to a protected status by the organization during the reporting period. The transition to a state of permanent protection will be the result of new legal encumbrances placed on the land or transfer of ownership to a qualified conservation organization. Organizations should footnote examples of land protection mechanisms in place including legal encumbrances placed on land, etc. If relevant, organizations specify the qualified conservation organization that will own the land under permanent conservation status (e.g. type of organization that owns the protected status of the land).' 'Hectares under ecological restoration management during the reporting period. Include both hectares directly controlled and hectares indirectly controlled by the organization. Organizations should footnote relevant ecological restoration activities undertaken during the reporting period. ' Organizations should report this metric in conjunction with: Land Indirectly Controlled: Total (PI3789), Land Directly Controlled: Total (OI5408) Length of freshwater streams under ecological restoration management on protected land, land under sustainable stewardship, or land under sustainable cultivation during the reporting period. This metric is meant to capture the length of streams under restoration management during the reporting period and not only the additional length of streams under restoration management during this reporting period. Length of marine or freshwater coastline under ecological restoration management on protected land, land under sustainable stewardship, or land under sustainable cultivation during the reporting period. This metric is meant to capture the length of coastline under restoration management during the reporting period and not only the additional length of coastline under restoration management during this reporting period. 'Kilometers of protected land boundary shared with other protected land, as of the end of the reporting period. ' 'Organizations should report kilometers of boundary that protected land on hectares directly or indirectly controlled, shared with other protected land not controlled by the reporting organization. This metric is intended to capture the boundary of protected lands which are immediately adjacent to already-protected land parcels, thus compounding the total amount of protected land.' Number of hectares of contiguous protected land areas, as of the end of the reporting period. This should include hectares controlled by other entities as long as they form a contiguous assemblage with the protected land on hectares directly controlled or hectares indirectly controlled by the reporting organization. Revenue generated by enterprises operating on hectares indirectly controlled by the organization that are under sustainable stewardship. Report revenue generated by the enterprises during the reporting period. 'This metric is intended to cover the revenue of enterprises deriving revenue from the land, such as a sustainable ranching company leasing access to the land, as opposed to enterprises that provide services to maintain the land, such as a pest control company. Report in conjunction with: Land Indirectly Controlled: Sustainably Managed (PI6796). For organizations earning revenue through sustainable economic activity on hectares directly controlled, report Earned Revenue (FP5958) and Land Directly Controlled: Sustainably Managed (OI6912). ' 'Volume of potential water production capacity over the lifetime of the product based on the planned operation of the product/system. Organizations should footnote the calculation assumptions when reporting against this metric.' 'This metric is intended to capture the total amount of water that could be produced by the product during its lifetime. It is most applicable for products that will be operated or used by a client of the organization as opposed to the organization itself. Organizations with oversight of product use beyond the initial sale should consider using Water Savings from Products Sold (PD5786). Organizations interested in reporting on the total water production capacity of all products sold during the reporting period should report against Water Production Capacity of Products Sold: Total (PD2020).' 'Volume of potential potable water production capacity over the lifetime of the product based on the planned operation of the product/system. Organizations should footnote the calculation assumptions when reporting against this metric.' This metric is intended to capture the total amount of potable water that could be produced by the product during its lifetime. It is most applicable for products that will be operated or used by a client of the organization as opposed to the organization itself. 'Volume of potential wastewater treated over the lifetime of the product based on the planned operation of the product/system. Organizations should footnote the calculation assumptions when reporting against this metric.' 'This metric is intended to capture the total amount of wastewater that could be treated by the product during its lifetime. It is most applicable for products that will be operated or used by a client of the organization as opposed to the organization itself. Organizations interested in reporting on the total wastewater treated of all products sold during the reporting period should report against Wastewater Treated Capacity of Products Sold (PD3523).' 'Average volume of water utilization/consumption over the lifetime of the product based on the planned operation of the product/system. Organizations should footnote assumptions made with respect to product consumption.' This metric is intended to capture lifetime water consumption of an individual product, and not water consumption of products sold within the reporting period. 'Average volume of water that would have been consumed by the replaced product during the lifetime of the organization's product. Organizations should footnote the product replaced, source for product utilization information and other calculation assumptions.' This calculation should be for water consumption by the product replaced over the course of the product lifetime of the organization’s product and not over the course of the product lifetime of the product that is being replaced. 'Volume of potential water produced over the lifetime of the product, for all products sold during the reporting period. Organizations should footnote calculation assumptions when reporting against this metric.' Err:509 This metric is intended to capture the total potential water production of the products that were sold during the reporting period. This metric should be based on the amount of water that could be produced by the product during its lifetime. 'Volume of potential potable water produced over the lifetime of the product, for all products sold during the reporting period. Organizations should footnote calculation assumptions when reporting against this metric.' Err:508 This metric is intended to capture the total potential potable water production of the products that were sold during the reporting period. This metric should be based on the amount of potable water that could be produced by the product during its lifetime. 'Volume of potential wastewater treated over the lifetime of the product, for all products sold during the reporting period. Organizations should footnote the calculation assumptions when reporting against this metric.' This metric is intended to capture the potential wastewater treated over the lifetime of all products being reported on that were sold during the reporting period. This metric is most applicable for products that will be operated or used independently of the reporting organizations. Organizations interested in reporting on the wastewater production of an individual product should report against Wastewater Treatment Capacity of Product (PD8586). 'Amount of water savings over the lifetime of the organization's products for products that were sold during the reporting period. Organizations should footnote the energy type(s) and calculation assumptions used when reporting against this metric.' Err:508 This metric is intended to capture the water savings to consumers for organizations that sell water-efficient products. This metric captures the lifetime water savings of products sold. 'Volume of water produced and delivered to offtaker(s) during the reporting period. Organizations should footnote the calculation assumptions used when reporting against this metric.' 'This metric is intended to capture commercial water generated directly by the organization and not water produced for the organization's consumption. This metric is relevant for organizations such as XXXX, YYYY and ZZZZ. [get examples from Kelly] Organizations interested in reporting on water production at a product level should report against Water Production Capacity of Products Sold: Total (PD2020) and/or Water Production Capacity of Product: Total (PD6052).' 'Volume of potable water produced and delivered to offtaker(s) during the reporting period. Organizations should footnote the calculation assumptions used when reporting against this metric.' 'This metric is intended to capture commercial potable water generated directly by the organization for sale and not water produced for the organization's consumption. ' 'Amount of water savings over the course of the reporting period due to the organization’s services. Organizations should footnote the energy type(s) and calculation assumptions used when reporting against this metric.' Err:509 'This metric is intended to capture the water savings to consumers for organizations that provide water conservation offerings. Organizations should use the same reporting period for reporting the number of clients and the average water savings per client. '