Metrics
IRIS 2.0 Framework

The detailed definitions used in the IRIS framework

COMMENTARY

Peter Burgess

Overview IRIS 2.0 Framework

• Organization Description
• Product Description
• Financial Performance
• Operational Impact
• Product Impact
• Glossary
• Detailed Lists

2.0 Framework

Cross-Sector
Cross-sector indicators are indicators that may be relevant to an organization regardless of sector. Within the cross-sector indicators there are sections with additional granularity, such as water used by the organization’s operations or the demographic break-out of the organization’s clients, which may only be useful to some organizations.

Agriculture
The agriculture indicators have been designed to capture many of the environmental aspects of agriculture practices as well as agricultural productivity performance measures. These indicators may be pertinent to organizations operating throughout the agricultural value chain. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Education
The education indicators have been designed to capture some of the core features of schools such as facilities, teachers, and student performance. These indicators are currently most pertinent to educational institutions. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Energy
The energy indicators have been designed to capture performance measures for products and services that seek to reduce energy consumption or conserve energy resources, such as energy efficient technologies or alternative energy producers. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Environment
The environment indicators have been designed to capture the performance of products and services that conserve natural resources, reduce threats to biodiversity, or reduce land- and air- based pollution. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Financial Services
The financial services indicators have been designed to capture both the financial and social performance of organizations that provide financial services to underserved populations. These indicators are pertinent to microfinance institutions and community development finance institutions. The indicators that are denoted as financial services indicators are aligned with reporting standards that have been developed by the Social Performance Task Force, the Microfinance Information Exchange, and others. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Health
The health indicators have been designed to capture some common performance areas for health care facilities such as occupancy, utilization, and wait time. These indicators are currently most pertinent to hospitals and clinics. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Housing/Community Facilities
The housing and community facilities indicators have been designed to capture some of the core aspects of the development of these projects, including the percent of affordable housing and the use of green-building practices. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Water
The water indicators have been designed to capture the performance of products and services that conserve water, improve the quality of water, or increase the availability of quality water, such as water treatment or conservation devices and water storage and delivery mechanisms. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

Organization Description

ID Section Sector Indicator Name Definition Reporting Format

Report Information

OD3725 Report Information Cross-Sector IRIS ID IRIS ID of the entity reporting data. Number

OD6951 Report Information Cross-Sector Report Start Date Start date of the reporting period for this IRIS report. Date

OD7111 Report Information Cross-Sector Report End Date End date of the reporting period for this IRIS report. Date

OD5990 Report Information Cross-Sector Reporting Currency The national currency used to report currency figures for this IRIS report. Indicate based on ISO Currency List. Choose one: (see excel detailed list) Selection of 3 letter code

Organizational Information

OD5828 Organizational Information Cross-Sector Name of Organization Name of the organization. Text

OD7796 Organizational Information Cross-Sector Organization Web Address Web address (URL) of the organization. Text

OD3520 Organizational Information Cross-Sector Year Founded Year the organization was founded. Year

OD2999 Organizational Information Cross-Sector Legal Structure Current legal structure of the organization. Choose one:

• - Corporation
• - Limited Liability Company
• - Non-Profit
• - Partnership
• - Sole-proprietorship
• - Other Selection

OD9109 Organizational Information Financial Services Type of Financial Institution Type of financial institution. Choose one:

• - Credit Union / Cooperative
• - Loan Fund (including microenterprise fund or Multibank CDC)
• - Non-Banking Financial Institution / Non-Banking Financial Corporation
• - Non-Profit / Non Government Organization
• - Rural Bank
• - Thrift, Bank, Bank Holding Company
• - Venture Capital Fund Selection

OD6855 Organizational Information Cross-Sector Location of Organization's Headquarters Address of the organization's headquarters. Text

OD1777 Organizational Information Cross-Sector Location of Organization's Operating Facilities Address of the organization's operating facilities. Text (multiple entries possible)

OD6306 Organizational Information Cross-Sector Operational Model Operational model of the organization. Choose 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 (e.g., education, health, communication, transportation, social services)
• - Financial Services - Financial products and services Selection

OD8350 Organizational Information Cross-Sector Customer Model Customer model. Choose all that apply:

• - Business to Business (B2B)
• - Business to Consumer (B2C)
• - Business to Government (B2G) Selection

OD7481 Organizational Information Cross-Sector Sector Activities Primary sectors impacted by the organization's operations. Choose all that apply:

• - Agriculture
• - Artisanal
• - Culture
• - Education
• - Energy
• - Environment
• - Financial Services
• - Health
• - Housing Development
• - Information Technology and Communication
• - Infrastructure/ Facilities Development
• - Technical Assistance Services
• - Tourism
• - Supply Chain Services
• - Water
• - Other Selection

Impact Objectives

OD2735 Impact Objectives Cross-Sector Mission Statement Mission statement of the organization. Text

OD6247 Impact Objectives Cross-Sector Social Impact Objectives Social impact objectives pursued by the organization. Choose all that apply:

• - Access to clean water
• - Access to energy
• - Access to financial services
• - Access to education
• - 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
• - Income/productivity growth Selection

OD4108 Impact Objectives Cross-Sector Environmental Impact Objectives Environmental impact objectives pursued by the organization. Choose all that apply:

• - Biodiversity conservation
• - Energy and fuel efficiency
• - Natural resources conservation
• - Pollution prevention & waste management
• - Sustainable energy
• - Sustainable land use
• - Water resources management Selection

Product Description

ID Section Sector Indicator Name Definition Reporting Format

Product/Service Information

PD3017 Product/Service Information Cross-Sector Product/Service Type Type of product or service provided by the organization. Choose one:

• - Agriculture
• - Artisanal
• - Culture
• - Education
• - Energy
• - Environment
• - Financial Services
• - Health
• - Housing Development
• - Information Technology and Communication
• - Infrastructure/ Facilities Development
• - Technical Assistance Services
• - Tourism
• - Supply Chain Services
• - Water
• - Other Selection

PD1516 Product/Service Information Cross-Sector Product/Service Detailed Type Detailed type of product or service provided by the organization. Choose one: (see excel detailed list) Selection

PD7899 Product/Service Information Cross-Sector Product/Service Description Description of the product or service. Text

PD4587 Product/Service Information Cross-Sector Product Lifetime Lifetime of product based on reasonable use. Footnote method for estimating life span (e.g. research & development, field test, customer surveys). Number of years

PD1602 Product/Service Information Cross-Sector Unit of Measure Unit of measure for reporting the units sold, produced, exported, or installed by the organization. Choose one:

• - Hectares
• - Hours
• - Kilograms
• - kWh
• - Licenses
• - Liters
• - Square feet
• - Square meters
• - Metric tonnes
• - Transactions
• - Units Selection

PD1620 Product/Service Information Agriculture Crop Type Type of crop produced. Choose all that apply: Source: Food and Agriculture Organization (FAO) of the United Nations (link/see excel sheet) Selection

PD4686 Product/Service Information Agriculture Livestock/Fish Type Type of livestock product produced. Choose all that apply: Source: Food and Agriculture Organization (FAO) of the United Nations (link/see excel sheet). Selection

PD2756 Product/Service Information Agriculture Agricultural Certifications Agricultural certifications received. Text

PD1635 Product/Service Information Education Acquisition of Education Materials Method by which educational materials (new books or course packets) are acquired by the school. Choose all that apply:

• - Produced by the school
• - Purchased
• - Received donations Selection

PD4120 Product/Service Information Education Hours of School Offered per Week Number of hours of school offered per week. Number of hours

PD8635 Product/Service Information Education Days of School Offered per Year Number of days of school offered per year. Number of days

PD1392 Product/Service Information Education Parent/Community-Teacher Engagement Indicate whether the school initiates engagement with the community / parents. Footnote description of engagement. Yes/No

PD9759 Product/Service Information Education Extracurricular Programs Offered Extracurricular programs provided by the school during the reporting period. Choose all that apply:

• - Arts
• - Community service
• - Religion
• - Sports
• - Other Selection

PD2713 Product/Service Information Energy Energy Capacity Potential energy generation over the lifetime of the product based on the planned operation of the product/system. Footnote energy type(s) and other calculation assumptions. Number of KWh

PD6596 Product/Service Information Energy Energy Used by Product Energy used by the product during the product lifetime. Footnote assumptions made with respect to product utilization (e.g. hours used and watts/hr). Number of KWh

PD5578 Product/Service Information Energy Energy Used by Product Replaced Energy that would have been used by the replaced product during the lifetime of the organizations product. Footnote product replaced, source for product utilization information and other calculation assumptions.

Note: This calculation should be for energy usage 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. Number of KWh

PD9427 Product/Service Information Environment Lifetime Greenhouse Gas Emissions of Product Greenhouse gas emissions of the product during the product lifetime. Footnote emissions calculation assumptions/tools used. Number of metric tonnes of CO2 equivalent

PD2243 Product/Service Information Environment Greenhouse Gas Emissions for Product Replaced Greenhouse gas emissions that would have been produced by the product replaced during the lifetime of the organizations product. Footnote product replaced and source for product emissions information.

Note: This calculation should be for Greenhouse gas emissions 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. Number of metric tonnes of CO2 equivalent

PD7356 Product/Service Information Financial Services Microfinance Delivery Methodology Financial services delivery methodologies used. Choose all that apply:

• - Individual Lending
• - Solidarity Group Lending
• - Village / Self-Help Group Lending
• - Other Selection

PD2691 Product/Service Information Financial Services Interest Rate- Method Amoritization method. Choose one:

• - Declining balance method
• - Flat interest method Selection

OI1928 Product/Service Information Financial Services Loan Insurance- Compulsory Status Indicate whether the organization requires customers to purchase loan insurance. Yes/No

PD5098 Product/Service Information Financial Services Other Financial Services Offered-Direct Other types of financial services offered directly by the organization in addition to core credit, savings, and insurance products. Choose all that apply:

• - Cell phone cards
• - Debit/credit cards
• - Money transfer/remittance services
• - Payments by check
• - Savings facilitation services
• - Other Selection

PD7003 Product/Service Information Financial Services Other Financial Services Offered-Partnership Other types of financial services offered by the organization in partnership with another organization, in addition to core credit, savings, and insurance products. Choose all that apply:

• - Cell phone cards
• - Debit/credit cards
• - Money transfer/remittance services
• - Payments by check
• - Savings facilitation services
• - Other Selection

PD2807 Product/Service Information Financial Services Non-financial Services Offered-Direct Types of non-financial services offered directly by the organization to clients. Choose all that apply:

• - Education Services
• - Enterprise Services
• - Female Empowerment
• - Health Services
• - Other Selection

PD9681 Product/Service Information Financial Services Non-financial Services Offered- Partnership Types of non-financial services offered in partnership with another organization to clients. Choose all that apply:

• - Education Services
• - Enterprise Services
• - Female Empowerment
• - Health Services
• - Other Selection

PD1853 Product/Service Information Financial Services Microfinance- Enterprise Services Types of enterprise services offered to clients. Choose all that apply:

• - Business Development Service
• - Enterprise Skills Development
• - Other Selection

PD1796 Product/Service Information Financial Services Microfinance- Educational Services Types of adult education services offered to clients. Choose all that apply:

• - Adult and Youth Education
• - Basic Health / Nutrition Education
• - Financial Literacy
• - Health in the Workplace
• - Occupational Safety
• - Other Selection

PD3679 Product/Service Information Financial Services Microfinance- Health Services Types of health services offered to clients. Choose all that apply:

• - Basic Medical Services
• - Special Medical Services for Women and Children
• - Other Selection

PD6897 Product/Service Information Financial Services Microfinance- Women Empowerment Services Types of women empowerment services offered to clients. Choose all that apply:

• - Business Training to Enhance Women's Market Opportunities
• - Counseling / Legal Services for Women Victims of Violence
• - Training on Rights and Responsibilities as Leaders in Participative Models
• - Women's Leadership Training
• - Women's Rights Education / Gender Issues (training for men and women)
• - Other Selection

PD7557 Product/Service Information Housing/Community Facilities Community Facilities Type Type of community development facilities projected to be built, renovated, or purchased as a result of investments made the during reporting period. Choose all that apply:

• - Childcare
• - Education
• - Healthcare
• - Other Selection

PD2532 Product/Service Information Housing/Community Facilities Housing Type Type of individual family housing units projected to be constructed or preserved as a result of investments made the during reporting period. Choose all that apply:

• - Rent
• - Sale
• - Other Selection

PD1007 Product/Service Information Housing/Community Facilities Setting of Housing/Community Facilities Setting of community development facilities or individual family housing units projected to be constructed or preserved as a result of investments made the during reporting period. Choose all that apply:

• - Urban
• - Rural Selection

PD7906 Product/Service Information Housing/Community Facilities Zone Location of Housing Units Zone identifier for location of housing units. Provide the zip codes or postal codes of housing projects. List of postal codes

PD5833 Product/Service Information Housing/Community Facilities Percent Affordable Housing Percentage of units projected to be constructed or preserved as a result of investments made the during reporting period that will be considered to be affordable housing. Decimal

PD6052 Product/Service Information Water Water Production Capacity Water production capacity per unit over the lifetime of the product. Footnote assumptions. Number of liters

PD6929 Product/Service Information Water Potable Water Production Capacity Potable water production capacity per unit over the lifetime of the product. Footnote assumptions. Number of liters

PD8586 Product/Service Information Water Water Treated Amount of wastewater treated per unit over the lifetime of the product. Footnote assumptions. Number of liters

PD3931 Product/Service Information Water Water Consumption of Product Average water utilization/consumption per unit over the lifetime of the product. Footnote assumptions. Number of liters

PD7621 Product/Service Information Water Water Consumption of Product Replaced Average water utilization/consumption per unit of product replaced over the lifetime of the organizations product. Include footnote assumptions and describe product replaced.

Note: This calculation should be for water utilization/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. Number of liters

Target Beneficiaries

PD7993 Target Beneficiaries Cross-Sector Client Type Types of entities that are buyers or recipients of the organization's products and/or services. Choose all that apply:

• - Individuals/Households
• - Small-to-Medium Enterprises
• - Large Organizations
• - Non-governmental Organizations
• - Governmental Organizations
• - Other Selection

PD1634 Target Beneficiaries Cross-Sector Client Type: Individual/Household The level at which the organization tracks information about its clients. Choose one:

• -Individual
• -Household Selection

PD5752 Target Beneficiaries Cross-Sector Target Beneficiary Demographic Demographic groups of beneficiaries targeted by the organization's operations. Choose all that apply:

• - Children and Adolescents
• - Disabled
• - Minority/Previously Excluded populations
• - Women
• - Other Selection

PD2541 Target Beneficiaries Cross-Sector Target Beneficiary Socioeconomics Socioeconomic groups of beneficiaries targeted by the organization's operations. Choose all that apply:

• - Very poor
• - Poor
• - Low income
• - Other Selection

PD6384 Target Beneficiaries Cross-Sector Target Beneficiary Setting Setting of the groups of beneficiaries targeted by the organization's operations. Choose all that apply:

• - Rural
• - Urban
• Selection

PD2587 Target Beneficiaries Cross-Sector Client Locations The countries where the organization's products/services are purchased/used. Choose all that apply: (see excel detailed list) Selection

PD6806 Target Beneficiaries Cross-Sector Client Locations: State/Province/Region The 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). List of region abbreviations or names

PD4565 Target Beneficiaries Cross-Sector Supplier Locations The countries where the organization's suppliers are located. Choose all that apply: (see excel detailed list) Selection

Financial Performance

ID Section Sector Indicator Name Definition Reporting Format

Income Statement

FP5958 Income Statement Cross-Sector Earned Revenue Revenue resulting from all business activities during the reporting period. Earned revenue is total revenues less 'Contributed Revenue' (Grants and Donations). Currency

FP2054 Income Statement Financial Services Financial Revenue All interest, fees, dividends, and commissions earned on the organization's investment portfolio and other financial assets during the reporting period. This amount also includes other revenues related to financial service provision. Currency

FP9049 Income Statement Cross-Sector Cost of Goods Sold Direct costs 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. Currency

FP7629 Income Statement Cross-Sector Gross Profit The organization's residual profit after selling a product or service and deducting the costs directly associated with its production. Gross Profit is 'Earned Revenue' less 'Cost of Goods Sold'. Currency

FP2553 Income Statement Financial Services Financial Expense All 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. Currency

FP4831 Income Statement Cross-Sector Personnel Expense Expenses related to personnel, including wages, benefits, trainings, and payroll taxes incurred by the organization during the reporting period. Currency

FP9649 Income Statement Cross-Sector Selling, General, and Administration Expense Sum of all direct and indirect selling expenses and all general and administrative expenses incurred by the organization during the reporting period. Currency

FP1001 Income Statement Cross-Sector Operating Expense Expenditures incurred by the organization as a result of performing its normal business operations.

NOTE: For financial services companies this does not include Financial Expenses or provisions for loan losses (impairment losses). Currency

FP1657 Income Statement Cross-Sector EBITDA Organization's earnings, excluding contributed revenues, before interest, taxes, depreciation and amortization during the reporting period. Currency

FP1012 Income Statement Cross-Sector Interest Expense Interest incurred during the reporting period on all liabilities, including any client deposit accounts held by the organization, borrowings, subordinated debt, and other liabilities. Currency

FP1717 Income Statement Financial Services Impairment Loss The non-cash expenses of the organization during the reporting period. This value is used to create or increase the Impairment Loss Allowance on the balance sheet. Currency

FP3939 Income Statement Financial Services Loans Recovered Value collected by the organization during the reporting period on loans that had previously been written off. Currency

FP9462 Income Statement Cross-Sector Depreciation and Amortization Expense Value of expenses recorded by the organization during the reporting period for depreciation and amortization. Currency

FP7345 Income Statement Cross-Sector Taxes Value of income taxes accrued by the organization during the reporting period. Currency

FP3274 Income Statement Cross-Sector Net Income Before Donations Net Income or change in unrestricted net assets resulting from all business activities during the reporting period, excluding donations. The organization's net profit before donations. Currency

FP3021 Income Statement Cross-Sector Contributed Revenue Contributed revenue during the reporting period. Currency

Includes both unrestricted and restricted operating grants and donations and in-kind contributions. 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.

FP1301 Income Statement Cross-Sector Net Income Net Income or change in unrestricted net assets resulting from all business activities during the reporting period and all Contributed Revenue. The organization's net profit. Currency

Balance Sheet

FP6926 Balance Sheet Cross-Sector Current Assets Value, at the end of the reporting period, of all 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. Currency

FP2136 Balance Sheet Cross-Sector Total Value of Loans and Investments Value, at the end of the reporting period, of financial portfolio products including loans and investments in investees. Currency

FP2630 Balance Sheet Financial Services Loans Receivable Gross Value of outstanding principals due for all of the organization's outstanding loans to 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. Currency

FP2392 Balance Sheet Financial Services Impairment Loss Allowance Value of asset account setup 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. Currency

FP1129 Balance Sheet Financial Services Loans Receivable Net The net value of the organization's loans receivable.

Calculation: Loans Receivable Gross - Impairment Loss Allowance Currency

FP9083 Balance Sheet Financial Services Total Deposits Value of the organization's customer deposits, whether voluntary, compulsory, demand, or term at the end of the reporting period. Currency

FP4649 Balance Sheet Cross-Sector Financial Assets Value, at the end of the reporting period, of all assets that represent 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. Currency

FP9148 Balance Sheet Cross-Sector Fixed Assets Value, at the end of the reporting period, of all long-term tangible assets that are not expected to be converted into cash in the current or upcoming fiscal year, e.g., buildings, real estate, production equipment, and furniture. Sometimes called PLANT. Currency

FP5293 Balance Sheet Cross-Sector Total Assets Value, at the end of the reporting period, of all assets. Currency

FP2852 Balance Sheet Cross-Sector Accounts Payable Value, at the end of the reporting period, of all outstanding debts that must be paid within a given period of time in order to avoid default. Currency

FP2269 Balance Sheet Cross-Sector Current Liabilities Value, at the end of the reporting period, of all liabilities that are expected to be settled with one year in the normal course of business. Current liabilities can include accounts payable, lines of credit, or other short term debts. Currency

FP6094 Balance Sheet Cross-Sector Financial Liabilities Value, at the end of the reporting period, of an organization's financial liabilities. Financial liabilities include all borrowed funds, deposits held, or other contractual obligations to deliver cash. Currency

FP6750 Balance Sheet Cross-Sector Loans Payable The remaining balance, at the end of the reporting period, on all the organization's outstanding debt obligations carried on the balance sheet. Currency

FP1996 Balance Sheet Cross-Sector Total Liabilities Value of organization's liabilities at the end of the reporting period. Currency

FP5317 Balance Sheet Cross-Sector Equity or Net Assets The residual interest, at the end of the reporting period, in the assets of the organization after deducting all its liabilities. Currency

Cash Flow

FP7264 Cash Flow Cross-Sector Cash and Cash Equivalents- Period Start Value of the organization's cash equivalents at the beginning of the reporting period. Currency

FP4812 Cash Flow Cross-Sector Cash Flow from Operating Activities Value of cash flows during 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. Currency

FP9703 Cash Flow Cross-Sector Cash Flow from Investing Activities Value of cash flows during 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. Currency

FP8244 Cash Flow Cross-Sector Cash Flow from Financing Activities Value of cash flows during the reporting period related to financing activities by the organization. Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the organization. Currency

FP8293 Cash Flow Cross-Sector New Investment Capital Value of cash flows from the organization's financing activities (both loans and investments) during the reporting period. Currency

FP3466 Cash Flow Cross-Sector Net Cash Flow The net cash flow of the organization during the reporting period. Net cash flow equals inflows less outflows of cash and cash equivalents. Currency

FP6462 Cash Flow Cross-Sector Cash and Cash Equivalents- Period End Value of the organizations cash equivalents at the end of the reporting period. Currency

Ratios, Concepts, and Calculations

FP4761 Ratios, Concepts, and Calculations Cross-Sector Revenue Growth Growth in value of the organization's revenue from one reporting period to another.

Calculation: (Earned Revenue in reporting period 2 - Earned Revenue in reporting period 1) / Earned Revenue in reporting period 1 Decimal

FP3297 Ratios, Concepts, and Calculations Cross-Sector Income Growth Growth in value of the organization's Net income Before Donations from one reporting period to another.

Calculation: (Net Income Before Donations in reporting period 2 - Net Income Before Donations in reporting period 1) / Net Income Before Donations in reporting period 1 Decimal

FP4373 Ratios, Concepts, and Calculations Cross-Sector Gross Margin Percent of earned revenues that the organization retains after incurring the direct costs associated with producing the goods and services sold by the company.

Calculation: 'Cost of Goods Sold' / 'Earned Revenue' Decimal

FP7897 Ratios, Concepts, and Calculations Cross-Sector Operating Profit Margin Organization's effectiveness at managing costs and turning earned revenues into income.

Calculation: (Net Income Before Donations + Taxes) / Earned Revenue Decimal

FP6856 Ratios, Concepts, and Calculations Cross-Sector Working Capital Organization's operating liquidity.

Calculation: Current Assets - Current Liabilities Currency

FP4326 Ratios, Concepts, and Calculations Cross-Sector Return on Assets (ROA) Measurement of how well the organization uses assets to generate returns.

Calculation: Net Income Before Donations / Average Total Assets

Average Total Assets: (Total Assets at the beginning of the period + Total Assets at the end of the period) / 2 Decimal

FP2651 Ratios, Concepts, and Calculations Cross-Sector Return on Equity (ROE) Measurement of commercial profitability.

Calculation: Net Income Before Donations / Average Equity or Net Assets

Average Equity or Net Assets: (Average Equity or Net Assets at the beginning of the period + Average Equity or Net Assets at the end of the period) /2 Decimal

FP9475 Ratios, Concepts, and Calculations Cross-Sector Fixed Costs Costs that do not vary based on production or sales levels. Currency

FP5242 Ratios, Concepts, and Calculations Cross-Sector Entrepreneur Investment Value of the equity and/or other financial contribution in the organization provided by the entrepreneur/s at the time of investment. Currency

FP3774 Ratios, Concepts, and Calculations Cross-Sector Community Service Donations Value of all charitable donations made by the organization Currency

FP1192 Ratios, Concepts, and Calculations Financial Services Deposits to Loans Ratio of Total Deposits to Loans Receivable Gross.

Calculation: Average Total Deposits / Average Loans Receivable Gross

Note: To calculate the “Average�, add the beginning balance and the ending balance and divide by 2. Decimal

FP8569 Ratios, Concepts, and Calculations Financial Services Microfinance Operating Efficiency Ratio of Operating Expense to Loans Receivable Gross.

Calculation: Operating Expense / Average Loans Receivable Gross

Note: To calculate the “Average�, add the beginning balance and the ending balance and divide by 2. Decimal

FP8295 Ratios, Concepts, and Calculations Financial Services Microfinance Personnel Efficiency Ratio of Personnel Expense to Loans Receivable Gross.

Calculation: Personal Expense / Average Loans Receivable Gross Note: To calculate the “Average�, add the beginning balance and the ending balance and divide by 2. Decimal

FP2635 Ratios, Concepts, and Calculations Financial Services Non Performing Loans (Portfolio at Risk)- 30 days Value of all loans outstanding 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. Currency

FP6373 Ratios, Concepts, and Calculations Financial Services Non Performing Loans (Portfolio at Risk)- 90 days Value of all loans outstanding 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. Currency

FP9717 Ratios, Concepts, and Calculations Financial Services Loan Write-offs Value of loans written off by the organization during the reporting period. This references the accounting transaction of removing a loan from the balance sheet and decreasing the Impairment Loss Allowance on the balance sheet. Currency

FP1307 Ratios, Concepts, and Calculations Financial Services Total Investment Pool Value of capital available for lending and investing. This capital can come from debt obligations or equity investments in the organization. Currency

FP2638 Ratios, Concepts, and Calculations Financial Services Capital Available - Borrowed Funds Value of the portion of the organization's total lending pool that has been raised by assuming a debt obligation on the organization's balance sheet. Includes debt obligations with equity characteristics. Currency

FP5662 Ratios, Concepts, and Calculations Financial Services Capital Available - Equity Capital Value of equity contributions to the lending pool. Non-Profits: Enter permanent capital, which is calculated as Net Assets Available for Lending/Investing at the end of the fiscal year. Currency

Operational Impact

ID Section Sector Indicator Name Definition Reporting Format

Governance & Ownership

OI2330 Governance & Ownership Cross-Sector Governance Policies Indicate whether the organization has written corporate governance policies that have been communicated to stakeholders. Yes/No

OI1075 Governance & Ownership Cross-Sector Board of Directors Number of members of organization's Board of Directors or other governing body, as of the end of the reporting period. Number of people

OI3630 Governance & Ownership Cross-Sector Board of Directors: Meeting Frequency Frequency of Board of Directors or governing body meetings (virtual meetings should be included in this count). Choose one:

• - Annually
• - Semi-annually
• - Quarterly
• - Other Selection

OI6696 Governance & Ownership Cross-Sector Board of Directors: Minority/Previously Excluded 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 people

OI8118 Governance & Ownership Cross-Sector Board of Directors: Female Number of females members of the organizations Board of Directors or other governing body, as of the end of the reporting period. . Number of people

OI4070 Governance & Ownership Cross-Sector Board of Directors: Independence Number of Independent members of the organization's Board of Directors or governing body, as of the end of the reporting period. Number of people

OI2840 Governance & Ownership Cross-Sector Female Ownership Percentage of the company that is female-owned as of the end of the reporting period.

Calculation: number of total shares owned by females/number of total shares. Note: 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 female owned shares. Decimal

OI7194 Governance & Ownership Cross-Sector Minority/Previously Excluded Ownership Percentage of the company that is owned by individuals who belong to minority or previously excluded groups, as of the end of the reporting period.

Calculation: number of total shares owned by minorities/number of total shares. Note: 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/previously excluded owned shares. Decimal

Social Policies

OI1806 Social Policies Cross-Sector Code of Ethics Indicate whether the organization has a written code of ethics that has been communicated to employees. Yes/No

OI2596 Social Policies Cross-Sector Conflict of Interest Policy 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. Yes/No

OI9379 Social Policies Cross-Sector Local Compliance Indicate whether the organization has been found to be out of compliance with any local labor, tax, or environmental regulations during the reporting period. Yes/No

OI5164 Social Policies Cross-Sector Financial Statement Review Indicate whether it is the organization's policy to produce financial statements that are verified annually by a certified accountant. Yes/No

OI4324 Social Policies Cross-Sector Community Service Indicate whether the organization has a written community service policy. Yes/No

OI4753 Social Policies Cross-Sector Client Protection Policy Indicate whether the organization has a written policy for client protection with mechanisms to ensure compliance. Yes/No

OI4432 Social Policies Cross-Sector Child Labor Policy Indicate whether the organization has a written child labor policy in line with International Labour Organization (ILO) standards. Yes/No

OI3652 Social Policies Cross-Sector Fair Hiring / Recruiting Practices Indicate whether the organization has a written policy to recruit employees equally, irrespective of gender, race, color, disability, political opinion, sexual orientation, age, religion, or social or ethnic origin. Yes/No

OI6167 Social Policies Cross-Sector Fair Career Advancement Practices Indicate whether the organization has a written policy to support progression/promotion of employees equally irrespective of gender, race, color, disability, political opinion, sexual orientation, age, religion, or social or ethnic origin. Yes/No

OI2419 Social Policies Cross-Sector Fair Compensation Practices Indicate whether the organization has a written policy to compensate employees equally irrespective of gender, race, color, disability, political opinion, sexual orientation, age, religion or social or ethnic origin. Yes/No

OI9088 Social Policies Cross-Sector Sexual Harassment Policy Indicate whether the organization has a written policy to combat sexual harassment in line with internationally-recognized standards. Yes/No

OI8001 Social Policies Cross-Sector Worker Safety Components of the organization's occupational worker safety policy. Choose all that apply:

• - Place and maintain the worker in an environment adapted to the worker’s physiological and psychological capabilities
• - Prevent health-related departures caused by working conditions
• - Promote and maintain the physical, mental, and social wellbeing of workers in all occupations
• - Protect workers from health risks resulting from working conditions Selection

OI8113 Social Policies Cross-Sector Market Research on Clients Indicate whether the organization uses market research to identify the needs of clients and potential clients. Yes/No

OI9714 Social Policies Cross-Sector Market Research on Clients: Research Process Process by which the organization identifies client needs. Choose one:

• - Market research for development of new products
• - Client satisfaction assessment (interviews, surveys, focus groups, etc.)
• - Interviews with exiting clients
• - Other Selection

OI3857 Social Policies Cross-Sector Market Research on Clients: Research Frequency Frequency with which organization conducts market research on clients. Choose one:

• - Regularly
• - Annually
• - Semi-annually
• - Bi-annually
• - Occasionally from time-to-time
• - Never
• - Planning to start Selection

OI1323 Social Policies Cross-Sector Client Exit Surveys Frequency with which organization conducts exit surveys or informal feedback surveys from exiting clients. Choose one:

• - Regularly
• - Annually
• - Semi-annually
• - Bi-annually
• - Occasionally from time-to-time
• - Never
• - Planning to start Selection

OI2742 Social Policies Cross-Sector Employment Benefits Benefits to full-time employees.

NOTE: benefits could be offered directly by the organization, or by regional governmental programs in the region of operations.

• -Health insurance
• -Dental insurance
• -Disability coverage
• -Life insurance
• -Maternity/paternity leave
• -Retirement provisions
• -Stock ownership Selection

OI1503 Social Policies Cross-Sector Healthcare Benefits Premium Covered Percentage of Full-time employee's healthcare premium that is covered. Provide a weighted average based upon number of employees if percentage differs between full-time employees. NOTE: Premium could be covered directly by the organization, or by regional governmental programs in the region of operations. Decimal

PI4739 Social Policies Cross-Sector Supplier Evaluation Indicate whether the organization considers social and environmental performance when evaluating suppliers. Yes/No

OI7783 Social Policies Financial Services Social Responsibility to Microfinance Clients Identify policies the organization uses to protect clients. Choose all that apply:

• - A mechanism to handle clients' complaints is in place, has dedicated staff resources, and is actively used.
• -Acceptable and unacceptable debt collection practices are clearly spelled out in a code of ethics, book of staff rules, or debt collection manual.
• -All staff are trained to communicate effectively with clients, ensuring that they understand the products, the terms of the contract, and clients' rights and obligations. Communications techniques address literacy limitations (e.g., reading contracts out loud, materials in local languages).
• - Clients are told how their information will be used, and no external use is made of such data without client consent.
• -Productivity targets and incentive systems reward growth only if portfolio quality is high and do not create biases in favor of lending too much to one client.
• -Prices, terms, and conditions of all financial products are fully disclosed to the client prior to sale. Information provided includes interest charges, insurance premiums, minimum balances , all fees, penalties, linked products, third party fees, and whether those can change over time.
• -The financial institution does not charge clients for its own inefficiency. Its pricing and efficiency compare favorably to its peers and competitors.
• -The institution’s corporate culture and human resources systems value and reward high standards of ethical behavior.
• -The loan approval process evaluates borrower repayment capacity including over-indebtedness. Loan approval does not rely solely on guarantees (including peer guarantees, co-signers, or collateral) as a substitute for good capacity analysis.

Environmental Policies

OI1254 Environmental Policies Cross-Sector Environmental Management System Components of the organization's environmental management system. Choose all that apply:

• - Policy statement documenting the organization's commitment to the environment
• - Assessment undertaken of the environmental impact of the organization's business activities
• - Stated objectives and targets for environmental aspects of the organization's operations
• - Programming designed, with allocated resources, to achieve these targets
• - Periodic compliance and auditing to evaluate programs conducted

OI6765 Environmental Policies Cross-Sector Green Building Practices Green building practices employed by the company. Choose all that apply:

• - Building construction and/or operations make use of sustainable materials (e.g. reclaimed products)
• - Buildings employ energy saving strategies (e.g. energy use monitoring, efficient appliances and lighting, renewable energy use)
• - Buildings use systems for increasing water efficiency (e.g. water efficient appliances, fixtures, and landscaping)
• - Buildings use systems to monitor and improve air quality (e.g. increased ventilation, access to natural daylight)
• - New building sites are chosen based on sustainability considerations (e.g. minimizing impact on ecosystems and waterways) Selection

OI5929 Environmental Policies Cross-Sector Biodiversity Assessment Biodiversity-related assessments undertaken by the organization. Choose all that apply:

• - Accounted for soil pollution issues, availability and quality of water resources, pest disease and weed levels
• - Accounted for the potential impact of production on adjacent crops and the adjacent area
• - Accounted for the prior use of land (e.g. historical/archaeological remains, previous crops)
• - Checked for any off-site contaminant (e.g. invasive species) or pollution risk and protected against those through adequate buffer zones when necessary.
• - Developed a set of provisions related to wildlife habitats and food sources through hedges, field margins, extensive pasture, etc.
• - Evaluated the importance of the land’s location within the area and any regulations related to the site (sensitive area, catchments area, protected area, vicinity of habitat, etc) Selection

OI7860 Environmental Policies Cross-Sector Waste Water Treatment Compliance Indicate whether the organization's practices related to discharge of wastewater comply with local legal requirements. Yes/No

OI3475 Environmental Policies Agriculture Water Quality Monitoring Indicate whether the organization has established water quality monitoring and analysis programs that account for potential contaminants and are compliant with applicable laws. Yes/No

OI7365 Environmental Policies Agriculture Water Management Water management practices employed by the organization. Choose all that apply:

• - Buffer zones adjacent to waterways are planted, maintained, or restored, preferably with native species.
• - Manures and fertilizers are stored in a clean, dry location where there is no risk of contamination of watercourses, and separate from nursery stock; they are not applied to waterlogged, steep, or frozen ground where there is a risk of run-off.
• - No untreated sewage water is used for irrigation
• - Sources of water are carefully and regularly assessed for their microbial, chemical, and mineral content, and properly managed in accordance with the assessment results.
• - The use of inputs as well as release of wastewater is properly managed in order to preserve surrounding water sources

Environmental Performance

OI8825 Environmental Performance Cross-Sector Energy Purchased Amount of purchased energy consumed during the reporting period. Number of KwH

OI3324 Environmental Performance Cross-Sector Energy Purchased: Renewable Amount of purchased energy consumed from renewable sources such as solar, wind, geothermal, hydro energy, and biomass during the reporting period. Number of KwH

OI1496 Environmental Performance Cross-Sector Energy Purchased: Non-Renewable Amount of purchased energy consumed from non-renewable sources such as coal, nuclear energy, natural gas, and crude oil derivatives during the reporting period. Number of KwH

OI9624 Environmental Performance Cross-Sector Energy Produced On-site Amount of on-site energy produced and consumed during the reporting period. Number of KwH

OI2496 Environmental Performance Cross-Sector Energy Produced On-site: Renewable Amount of on-site energy produced and consumed from renewable sources such as solar, wind, geothermal, hydro energy, and biomass during the reporting period. Number of KwH

OI1495 Environmental Performance Cross-Sector Energy Produced On-site: Non-Renewable Amount of on-site energy produced and consumed from non-renewable sources such as coal, natural gas, and crude oil derivatives during the reporting period. Number of KwH

OI6697 Environmental Performance Cross-Sector Energy Conservation Energy conservation achieved through reducing the amount of energy needed to carry out the same processes or tasks. This includes 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 from reduced organizational activities (e.g. partial outsourcing). Number of KwH

OI1697 Environmental Performance Cross-Sector Water Use 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. Number of liters

OI3031 Environmental Performance Cross-Sector Water Use: Municipal 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. Number of liters

OI6721 Environmental Performance Cross-Sector Water Use: Rainwater 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. Number of liters

OI1927 Environmental Performance Cross-Sector Water Use: Recycled 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. Number of liters

OI8828 Environmental Performance Cross-Sector Water Use: Wastewater 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. Number of liters

OI4015 Environmental Performance Cross-Sector Water Conservation Water reduction achieved through water conservation efforts in operations during the reporting period. Conservation efforts could include low-flow toilets, rainwater collection facilities, etc. Footnote conservation strategies employed and calculation method. Number of liters

OI9412 Environmental Performance Cross-Sector Wastewater Treatment Wastewater treated from productive processes during the reporting period. Footnote method for calculating amount of water treated. Number of liters

OI1479 Environmental Performance Cross-Sector Greenhouse Gas Emissions Greenhouse gases emitted through organization's operations in metric tonnes of CO2 equivalent during the reporting period. Refer to International Panel on Climate Change (IPCC) emission factors. Leverage Global Reporting Initiative (GRI) guidance for this calculation. Footnote calculations and assumptions. Number of metric tonnes of CO2 equivalent

OI4112 Environmental Performance Cross-Sector Greenhouse Gas Emissions: Direct Greenhouse gases emitted in metric tonnes of CO2 equivalent from direct emissions sources. Leverage Global Reporting Initiative (GRI) guidance for this calculation. Footnote calculations and assumptions. Number of metric tonnes of CO2 equivalent

OI9604 Environmental Performance Cross-Sector Greenhouse Gas Emissions: Indirect Greenhouse gases emitted in metric tonnes of CO2 equivalent from indirect emissions sources. Leverage Global Reporting Initiative (GRI) guidance for this calculation. Footnote calculations and assumptions. Number of metric tonnes of CO2 equivalent

OI6709 Environmental Performance Cross-Sector Waste Produced Amount of waste created by the organization's operations during the reporting period. Number of metric tonnes

OI1346 Environmental Performance Cross-Sector Waste Produced: Hazardous Waste Amount of hazardous waste created by the organization's operations during the reporting period. Note: hazardous waste as defined by national legislation at the point of generation. Number of metric tonnes

OI7442 Environmental Performance Cross-Sector Waste Produced: Non-Hazardous Waste Amount of non-hazardous waste created by the organization's operations during the reporting period. Number of metric tonnes

OI6192 Environmental Performance Cross-Sector Waste Disposed Amount of waste disposed during the reporting period. Number of metric tonnes

OI9847 Environmental Performance Cross-Sector Waste Disposed: Composted Amount of waste disposed by composting during the reporting period. Number of metric tonnes

OI2535 Environmental Performance Cross-Sector Waste Disposed: Recycled/Reused Amount of waste disposed through reuse and recycling during the reporting period. Number of metric tonnes

OI8357 Environmental Performance Cross-Sector Waste Disposed: Incinerated Amount of waste disposed through incineration during the reporting period. Number of metric tonnes

OI4483 Environmental Performance Cross-Sector Waste Disposed: Landfill Amount of waste disposed through landfills during the reporting period. Number of metric tonnes

OI8843 Environmental Performance Cross-Sector Waste Disposed: Other Amount of waste disposed through other means during the reporting period. Number of metric tonnes

OI7920 Environmental Performance Cross-Sector Waste Reductions Waste reductions achieved during the reporting period through programs for substitution, recycling or recovery. Footnote calculations and assumptions. Number of metric tonnes

OI5942 Environmental Performance Cross-Sector Toxic Materials Amount of toxic materials used in the manufacturing process during the reporting period. Number of metric tonnes

OI4328 Environmental Performance Cross-Sector Recycled Materials Amount of recycled materials used in products (including packaging) during the reporting period. Number of metric tonnes

OI5101 Environmental Performance Cross-Sector Biodegradable Materials Amount of biodegradable materials used in products (including packaging) during the reporting period. Number of metric tonnes

OI1937 Environmental Performance Agriculture Cultivated Land Area Hectares under cultivation. Number of hectares

OI2605 Environmental Performance Agriculture Sustainable Cultivated Land Area Hectares under sustainable cultivation. Number of hectares

OI9891 Environmental Performance Agriculture Agrochemicals Used Amount of highly hazardous pesticides used. Number of kilograms

OI2569 Environmental Performance Agriculture Area Treated with Agrochemicals Area of land treated with highly hazardous pesticides. Number of hectares

Employees

OI9255 Employees Cross-Sector Total Employees Number of people employed by the organization at the end of the reporting period. This is the sum of all paid full-time, part-time, and temporary employees. Number of people

OI7048 Employees Cross-Sector Total Employees: Female Number of females employed by the organization at the end of the reporting period. This is the sum of all paid full-time, part-time, and temporary female employees. Number of people

OI3121 Employees Cross-Sector Total Employees: Minority/Previously Excluded Number of employees who belong to minority or previously excluded groups at the end of the reporting period. This is the sum of all paid full-time, part-time, and temporary minority or previously excluded employees. Number of people

OI3160 Employees Cross-Sector Full-time Employees Number of full-time employees at the end of the reporting period. Number of people

OI6213 Employees Cross-Sector Full-time Employees: Female Number of full-time female employees at the end of the reporting period. Number of people

OI8147 Employees Cross-Sector Full-time Employees: Minorities/Previously Excluded Number of full-time employees who belong to minority or previously excluded groups at the end of the reporting period. Number of people

OI8251 Employees Cross-Sector Full-time Employees: Managers Number of full-time management employees at the end of the reporting period. Number of people

OI1571 Employees Cross-Sector Full-time Employees: Female Managers Number of full-time female management employees at the end of the reporting period. Number of people

OI3140 Employees Cross-Sector Full-time Employees: Minorities/Previously Excluded Managers Number of full-time management employees who belong to minority or previously excluded groups at the end of the reporting period. Number of people

OI8864 Employees Cross-Sector Part-time Employees Number of part-time employees at the end of the reporting period. Number of people

OI8838 Employees Cross-Sector Part-time Employees: Female Number of female part-time employees at the end of the reporting period. Number of people

OI6508 Employees Cross-Sector Part-time Employees: Minorities/Previously Excluded Number of part-time employees who belong to minority or previously excluded groups at the end of the reporting period. Number of people

OI9028 Employees Cross-Sector Temporary Employees Number of temporary employees at the end of the reporting period. Number of people

OI8408 Employees Cross-Sector Temporary Employees: Hours Worked Total number of paid hours worked by temporary employees during the reporting period. Number of hours

OI1166 Employees Cross-Sector Volunteer Hours Worked Total number of hours worked by volunteers that supported the organization during the reporting period. Number of people

OI3653 Employees Cross-Sector Departing Employees Number of full-time employees departing the organization (for any reason) during the reporting period. Number of people

OI8266 Employees Cross-Sector Employees Residing in Low-Income Areas Number of employees, including full-time or part-time but not temporary, as of the end of the reporting period that reside in low income areas. Number of people

OI4061 Employees Cross-Sector Healthcare Benefits Participants Number of full-time employees who received healthcare benefits through the organization's programs during the reporting period. Number of people

OI8429 Employees Cross-Sector Community Service Hours Contributed Number of hours volunteered by full-time and part-time employees of the organization. This 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 hours

OI5896 Employees Education Teachers Employed Number of teachers employed by the organization at the end of the reporting period. Number of people

OI4846 Employees Education Other School Staff Employed Number of other school staff employed by the organization at the end of the reporting period. Other school staff could include office, maintenance, transportation, technical, other support services staff, etc. Number of people

OI2818 Employees Financial Services Loan Officers Employed Number of loan officers employed by the organization. Number of people

OI3116 Employees Financial Services Loan Officers Employed: Female Number of female loan officers employed by the organization. Number of people

OI5323 Employees Health Caregivers Employed Number of caregivers employed by the organization at the end of the reporting period. Number of people

OI5796 Employees Health Caregivers Employed: Doctors Number of doctors, licensed or certified based on local requirements, employed by the organization at the end of the reporting period. Number of people

OI3891 Employees Health Caregivers Employed: Nurses Number of nurses (including nurse practitioners), licensed or certified based on local requirements, employed by the organization at the end of the reporting period. Number of people

OI3873 Employees Health Caregivers Employed: Physicians' Aides Number of physicians' aides employed by the organization at the end of the reporting period. Number of people

OI6902 Employees Health Caregivers Employed: Other Number of 'other' caregivers employed by the organization at the end of the reporting period. Footnote description of 'other.' Number of people

OI8118 Employees Health Departing Caregivers Number of caregivers departing organization (for any reason) during the reporting period. Number of people

Wages

OI9011 Wages Cross-Sector Total Wages Value of wages (including bonuses) paid to all employees during the reporting period. Currency

OI5339 Wages Cross-Sector Total Wages: Female Value of wages (including bonuses) paid to all female employees during the reporting period. Currency

OI5576 Wages Cross-Sector Total Wages: Minorities/Previously Excluded Value of wages (including bonuses) paid to all employees who belong to minority or previously excluded groups during the reporting period. Currency

OI5887 Wages Cross-Sector Full-time Wages Value of wages (including bonuses) paid to all full-time employees during the reporting period. Currency

OI8941 Wages Cross-Sector Full-time Wages: Female Value of wages (including bonuses) paid to all female full-time employees during the reporting period. Currency

OI1508 Wages Cross-Sector Full-time Wages: Minority/Previously Excluded Value of wages (including bonuses) paid to all full-time employees who belong to minority or previously excluded groups during the reporting period. Currency

OI6069 Wages Cross-Sector Full-time Wages: Management Value of wages (including bonuses) paid to all full-time management employees during the reporting period. Currency

OI5247 Wages Cross-Sector Full-time Wages: Female Management Value of wages (including bonuses) paid to all full-time female management employees during the reporting period. Currency

OI3862 Wages Cross-Sector Full-time Wages: Minority/Previously Excluded Management Value of wages (including bonuses) paid to all full-time management employees who belong to minority or previously excluded groups during the reporting period. Currency

OI9948 Wages Cross-Sector Part-time Wages Value of wages (including bonuses) paid to all part-time employees during the reporting period. Currency

OI8725 Wages Cross-Sector Part-time Wages: Female Value of wages (including bonuses) paid to all female part-time employees during the reporting period. Currency

OI9956 Wages Cross-Sector Part-time Wages: Minority/Previously Excluded Value of wages (including bonuses) paid to all part-time employees who belong to minority or previously excluded groups during the reporting period. Currency

OI4202 Wages Cross-Sector Temporary Employee Wages Value of wages (including bonuses) paid to all temporary employees during the reporting period. Currency

OI1582 Wages Cross-Sector Wage Equity Calculation: (wages of highest paid employee during the reporting period) / (wages of lowest paid employee during the reporting period). Decimal

OI5803 Wages Financial Services Loan Officer Wages Value of wages (including bonuses) paid to loan officers. Currency

Training & Assessment

OI4229 Training & Assessment Cross-Sector Employees Trained Number of employees (full-time, part-time, or temporary) that were trained through programs provided by the organization (both internally and externally) during the reporting period. Number of people

OI7877 Training & Assessment Cross-Sector Total Employee Training Hours Number of training hours provided for employees (full-time, part-time, or temporary) during the reporting period. Number of hours

OI7390 Training & Assessment Cross-Sector Total Employee Training Costs Costs incurred by the organization as a result of training provided to employees (full-time, part-time, or temporary) during the reporting period. Note: These costs should not include salary/payroll expenses that are incurred during the training hours. Currency

OI3389 Training & Assessment Education Educators Trained Number of the organization's teachers, educators, or instructors that received training /education during the reporting period. Number of people

OI1814 Training & Assessment Education Total Educator Training Hours Number of training hours provided for the organization's teachers, educators or instructors during the reporting period. Number of hours

OI3194 Training & Assessment Financial Services Social Performance Management Training Indicate whether any of the organization's employees participated in training sessions related to any aspect of social performance management during the reporting period. Yes/No

OI2709 Training & Assessment Financial Services Social Performance Management Training: Participants Employees who received training on social performance management during the reporting period. Choose all that apply:

• - Board Members
• - Top Management
• - Middle Management
• - Loan Officers
• - Back Office Staff (MIS, Accounting, Administration)
• - Other Selection

OI3943 Training & Assessment Financial Services Financial Services Areas of Training Areas of social performance training provided by the organization. Choose all that apply:

• - 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
• - Other Selection

OI2259 Training & Assessment Financial Services Social Performance Management Indicate whether the organization conducts performance appraisals of staff in relation to social performance management. Yes/No

OI9099 Training & Assessment Financial Services Social Performance Management: Assessment Areas Areas of social performance management evaluated by the organization. Choose all that apply:

• - Ability to attract new clients from target market
• - Client Retention/Drop-out rates
• - Gender sensitivity skills
• - Outreach of remote rural communities
• - Portfolio quality
• - Quality of interaction with clients
• - Social data quality
• - Other Selection

OI4953 Training & Assessment Financial Services Social Performance Incentives Indicate whether the organization has employee incentive schemes related to social performance goals. Yes/No

OI9258 Training & Assessment Financial Services Social Performance Incentives: Incentive Areas Areas of social performance for which there are employee incentives. Choose all that apply:

• - Ability to attract new clients from target market
• - Client Retention/Drop-out rates
• - Gender sensitivity skills
• - Outreach of remote rural communities
• - Portfolio quality
• - Quality of interaction with clients
• - Social data quality
• - Other Selection

OI8334 Training & Assessment Financial Services Social Performance Incentives: Participants Employees that qualify for social performance incentives. Choose all that apply:

• - Board Members
• - Top Management
• - Middle Management
• - Loan Officers
• - Back Office Staff (MIS, Accounting, Administration)
• - Other Selection

OI8372 Training & Assessment Health Caregivers Trained Number of the organization's caregivers that received training during the reporting period. Number of people

OI7563 Training & Assessment Health Total Hours of Caregiver Training Number of training hours provided to the organization's caregivers during the reporting period. Number of hours

Quantity & Reach

PI1290 Quantity & Reach Cross-Sector Units/Volume Produced Amount of the product or service produced by the organization during the reporting period.

Note: This indicator is intended to describe the amount of the product that has been manufactured or the volume of the product that has been cultivated. This metric should be reported in conjunction with 'Unit of Measure' Number, based on Unit of Measure (PD1602) selection

PI1263 Quantity & Reach Cross-Sector Units/Volume Sold Amount of the product or service sold by the organization during the reporting period. This metric should be reported in conjunction with 'Unit of Measure' Number, based on Unit of Measure (PD1602) selection

PI1775 Quantity & Reach Cross-Sector Sales Revenue from sales of the product or service during the reporting period. Currency

PI9029 Quantity & Reach Cross-Sector Units/Volume Exported Amount of the product or service exported by the organization during the reporting period. This metric should be reported in conjunction with 'Unit of Measure' Number, based on Unit of Measure (PD1602) selection

PI5920 Quantity & Reach Cross-Sector Sales from Exports Revenue from sales of exports of the product or service during the reporting period. Currency

PI9601 Quantity & Reach Cross-Sector Units Installed Number of units installed by the organization during the reporting period. This metric should be reported in conjunction with 'Unit of Measure' Number, based on Unit of Measure (PD1602) selection

PI7321 Quantity & Reach Agriculture Sales from Certified Crops Sales from certified crops during the reporting period. Footnote certifications. Currency

PI1478 Quantity & Reach Financial Services Loan Portfolio Outstanding- Number of Investments Number of debt investments on the organization's balance sheet at the end of the reporting period. Number of investments

PI7569 Quantity & Reach Financial Services Loan Portfolio Outstanding- Value of Investments Value of debt investments on the organization's balance sheet at the end of the reporting period. Currency

PI8381 Quantity & Reach Financial Services Loans Closed- Number of Investments Number of debt investments closed by the organization during the reporting period. Number of investments

PI5476 Quantity & Reach Financial Services Loans Closed- Value of Investments Value of debt investments closed by the organization during the reporting period. Currency

PI1914 Quantity & Reach Financial Services Equity Portfolio Outstanding- Number of Investments Number of equity investments on the organization's balance sheet at the end of the reporting period. Equity investments are made in for-profit companies in which the organization receives an ownership interest in the equity (stock) of the company. Can be common or preferred stock. Number of investments

PI7940 Quantity & Reach Financial Services Equity Portfolio Outstanding- Value of Investments Value of equity investments on the organizations balance sheet at the end of the reporting period. Equity investments are made in for-profit companies in which the organization receives an ownership interest in the equity (stock) of the company. Can be common or preferred stock. Values should be reported at book value for non traded equities and at market rate for marketable securities. Currency

PI5066 Quantity & Reach Financial Services Equity Deals Closed- Number of Investments Number of equity investments closed by the organization during the reporting period. Equity investments are made in for-profit companies in which the organization receives an ownership interest in the equity (stock) of the company. Can be common or preferred stock. Number of investments

PI4142 Quantity & Reach Financial Services Equity Deals Closed- Value of Investments Value of equity investments closed by the organization during the reporting period. Equity investments are made in for-profit companies in which the organization receives an ownership interest in the equity (stock) of the company. Can be common or preferred stock. Values should be reported at book value for non traded equities and at market rate for marketable securities. Currency

PI4359 Quantity & Reach Financial Services Direct Investment Portfolio Outstanding- Number of Investments Number of debt and equity investments on the organization's balance sheet at the end of the reporting period. Number of investments

PI1656 Quantity & Reach Financial Services Direct Investment Portfolio Outstanding- Value of Investments Value of debt and equity investments on the organization's balance sheet at the end of the reporting period. Currency

PI1077 Quantity & Reach Financial Services Direct Investment Deals Closed- Number of Investments Number of debt and equity investments closed by the organization during the reporting period. Number of investments

PI9067 Quantity & Reach Financial Services Direct Investment Deals Closed- Value of Investments Number of debt and equity investments closed by the organization during the reporting period. Currency

PI6439 Quantity & Reach Financial Services Total Voluntary Savings Accounts Number of voluntary savings accounts, including demand deposits and time deposits at the end of the reporting period. Number of accounts

PI3240 Quantity & Reach Financial Services Total Value of Voluntary Savings Accounts Value of voluntary savings accounts, including demand deposits and time deposits, at the end of the reporting period. Currency

PI3424 Quantity & Reach Health Health Related Well Visits Number of well visits or screenings, including immunization visits, conducted by the organization during the reporting period. Number of visits

PI7699 Quantity & Reach Health Health Related Curative Visits Number of curative visits conducted by the organization during the reporting period. Number of visits

PI5647 Quantity & Reach Health Procedures/Surgeries Number of procedures performed (i.e. surgeries) by the organization during the reporting period. Number of procedures

PI7994 Quantity & Reach Health Patient Referrals Number of medical referrals made by the organization during the reporting period. Number of referrals

PI2194 Quantity & Reach Health Immunizations Number of immunization treatments provided by the organization during the reporting period. Note: This indicator refers to the number of unique immunizations provided, not the number of unique patients treated. Number of treatments

PI9636 Quantity & Reach Health Medicinal/Drug Provisions Number of drug / medicinal treatments provided by the organization during the reporting period. Number of treatments

PI2576 Quantity & Reach Health Attended Newborn Deliveries Number of newborn deliveries attended by professional health personnel during the reporting period. Number of newborns delivered

PI7648 Quantity & Reach Health Patient Beds Number of patient beds at the end of the reporting period. Note: Intended for reporting by hospitals/clinics Number of beds

PI1100 Quantity & Reach Health Medical Consultation Rooms Number of medical consultation rooms at the end of the reporting period. Number of rooms

PI2456 Quantity & Reach Health Units of Diagnostic or Life Support Equipment Number of diagnostic or life support medical equipment machines managed by the organization at the end of the reporting period. Number of machines

PI5965 Quantity & Reach Housing/Community Facilities Number of Housing Units Financed Number of individual family housing units projected to be constructed or preserved as a result of investments made during the reporting period. Number of housing units

PI7233 Quantity & Reach Housing/Community Facilities Value of Housing Units Financed Value of individual family housing units projected to be constructed or preserved as a result of investments made the during reporting period. Currency

PI8007 Quantity & Reach Housing/Community Facilities Number of Community Facilities Financed Number of community development facilities projected to be built, renovated, or purchased as a result of investments made the during reporting period. Number of facilities

PI2410 Quantity & Reach Housing/Community Facilities Value of Community Facilities Financed Value of community development facilities projected to be built, renovated, or purchased as a result of investments made the during reporting period. Currency

PI4765 Quantity & Reach Housing/Community Facilities Square Feet of Community Facilities Financed Square feet of community facilities projected to be constructed or preserved as a result of investments made the during reporting period. Number of square feet

PI5983 Quantity & Reach Housing/Community Facilities Value of Commercial or Retail Infrastructure Financed Value of commercial or retail infrastructure projected to be built or renovated as a result of investments made the during reporting period. Currency

Quality & Performance

PI7997 Quality & Performance Cross-Sector Group-based Training Individuals receiving group-based training from the organization during the reporting period. Number of people

PI5352 Quality & Performance Cross-Sector Technical Assistance Individuals receiving one-on-one technical assistance from the organization during the reporting period. Number of people

PI6065 Quality & Performance Cross-Sector Organizations Receiving Training Other businesses/entities receiving training from the organization during the reporting period. Number of businesses/entities

PI1568 Quality & Performance Agriculture Producer Price Premium Price premium obtained, for 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. Calculation: (Total 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) Currency

PI5736 Quality & Performance Education Value of New Education Instruction Materials Value of new educational instructional materials (eg. textbooks, notebooks, writing implements) provided to students by the organization during the reporting period. Currency

PI4554 Quality & Performance Education Value of New Education Facility Materials Value of new educational facility materials (eg. chairs, computers, desks) provided to students by the organization during the reporting period. Currency

PI4279 Quality & Performance Education Textbook-to-Student Ratio Number of textbooks per student during the reporting period. Calculation: (total textbooks provided) / (number of students) Decimal

PI7787 Quality & Performance Education Education Facilities New/Improved Space Square feet of space that was built, converted, or expanded for use by students within educational facilities (including classrooms, gymnasiums, study rooms, etc). Report only space completed during the reporting period. Number of square feet

PI7268 Quality & Performance Education Education Facilities New/Improved Space: Classroom Square feet of classroom space that was built, converted, or expanded for use within educational facilities. Report only space completed during the reporting period. Number of square feet

PI1439 Quality & Performance Education Number of Books in School Library Number of books available to students in the school's library as of the end of the reporting end. Number of books

PI7957 Quality & Performance Education Student to Facility Ratio Number of students per facility during the reporting period.

Calculation: (number of students) / (number of facilities) Decimal

PI5501 Quality & Performance Education Student to Classroom Ratio Number of students per classroom during the reporting period.

Calculation: (number of students) / (number of classrooms) Decimal

PI5380 Quality & Performance Education Classroom Square Feet per Student Amount of classroom square feet per student during the reporting period.

Calculation: (number of square feet of classroom space) / (number of students) Number of square feet

PI4243 Quality & Performance Education Student to Toilet Ratio Number of functioning toilets per student during the reporting period.

Calculation: (number of students) / (number of toilets) Decimal

PI5110 Quality & Performance Education Student to Teacher Ratio Number of students per teacher during the reporting period.

Calculation: (number of students) / (number of teachers) Decimal

PI3651 Quality & Performance Education Teacher Attendance Rate of teacher attendance during the reporting period.

Calculation: 1 - (Number of days teachers are absent during the reporting period)/((Number of working days during the reporting period)*(Number of teachers)) Decimal

PI1902 Quality & Performance Education Teacher Qualifications Number of teachers that have obtained training or have qualifications that meet or exceed minimum requirements of the local area. Footnote qualifications. Number of people

PI7871 Quality & Performance Education Teaching Experience Average number of years of formal education for teacher/instructors. Number of years

PI3786 Quality & Performance Education Student Attendance Average attendance rate of school students during the reporting period.

Calculation: 1 - (number of absentee days of school students during the reporting period) / ((number of days in the reporting period)*(number of students ) Decimal

PI9215 Quality & Performance Education Student Attendance: Female Average attendance rate of female school students during the reporting period.

Calculation: 1 - (number of absentee days of female school students during the reporting period) / ((number of days in the reporting period)*(number of female students ) Decimal

PI6021 Quality & Performance Education Student Attendance: Minorities/Previously Excluded Average attendance rate of school students who belong to minority or previously excluded groups during the reporting period.

Calculation: 1 - (number of absentee days of Minorities/Previously Excluded school students during the reporting period) / ((number of days in the reporting period)*(number of Minorities/Previously Excluded students ) Decimal

PI2718 Quality & Performance Education School Fees Average school fee per student per month during the reporting period.

Calculation: Total school fees received per month/ Number of students enrolled Currency

PI4924 Quality & Performance Education Student Transition Rate Percentage of students advancing from one level of schooling to the next. For example, primary to secondary school or secondary school to higher education.

Calculation: (number of school students enrolling in the next level of schooling for the upcoming year) / (number of students in senior school class during the preceding year). Decimal

PI8057 Quality & Performance Education Student Transition Rate: Female Percentage of female students advancing from one level of schooling to the next. For example, primary to secondary school or secondary school to higher education.

Calculation: (number of female school students enrolling in the next level of schooling for the upcoming year) / (number of female students in senior school class during the preceding year). Decimal

PI8372 Quality & Performance Education Student Tests Pass Rate Average percentage of school students passing standardized tests as defined by regional standards. Footnote test(s) taken.

Calculation: Number of enrolled students who passed standardized test / Number of enrolled students who took standardized test. Note: If more than one test is taken, an average of the pass rates should be reported. Decimal

PI6091 Quality & Performance Education Student Health Programs Number of students who participated in health-related programs provided by the organization during the reporting period. Footnote types of programs provided. Number of people

PI8836 Quality & Performance Education Vocational/ Technical Training Number of students receiving vocational or technical training during the reporting period. Number of people

PI6971 Quality & Performance Education School Meals Number of free or subsidized meals provided by the organization during the reporting period.

Note: Include meals funded directly by the organization as well as those paid for by another donor Number of meals

PI6210 Quality & Performance Education Student Transport Vehicles Number of vehicles or buses providing transportation for students during the reporting period. Number of vehicles

PI5345 Quality & Performance Education Student Transportation Number of students provided transportation services during the reporting period. Number of people

PI8706 Quality & Performance Energy Energy Produced Energy produced during the reporting period. Include footnote about energy type(s). If the product uses a mix of fuel types, footnote energy produced by fuel type and other calculation assumptions. Number of KWh

PI7623 Quality & Performance Energy Energy Savings The amount of energy or fuel savings over the course of the reporting period due to the organization’s products or services.

Producers of energy-efficient products should report: (Units Sold*Energy Used by Product Replaced - Units Sold*Energy Used by Product).

Energy service providers should report the Number of Clients*(Average energy/fuel savings per client over course of the reporting period)

Footnote assumptions. Number of KWh

PI5376 Quality & Performance Environment Greenhouse Gas Offset/Mitigated Greenhouse gas offset/mitigated during the reporting period by replacing traditional generation with renewable, modern, or more efficient power generation/use measured in metric tonnes of CO2 equivalents. Calculations should be made leveraging Clean Development Mechanism (CDM) guidelines/methodologies to the extent possible. Footnote assumptions. Number of metric tonnes of CO2 equivalent

PI2073 Quality & Performance Environment Hazardous Waste Avoided Hazardous waste avoided based on refurbishing/reusing/recycling, during the reporting period. Number of kilograms

PI8177 Quality & Performance Environment Non-hazardous Waste Avoided Solid waste disposal avoided based on refurbishing/reusing/recycling, during the reporting period. Number of kilograms

PI4127 Quality & Performance Environment Trees Planted Hectares of trees planted during the reporting period. Number of hectares

PI3848 Quality & Performance Environment Trees Planted: Native Species Hectares of native species planted during the reporting period. Number of hectares

PI4907 Quality & Performance Environment Land Reforested Hectares of land that have been reforested during the reporting period. Number of hectares

PI2012 Quality & Performance Environment Land Preserved Hectares of land designated as a strict nature reserve. Number of hectares

PI8325 Quality & Performance Environment High Conservation Value Forests Preserved Hectares of High Conservation Value Forests protected. Number of hectares

PI8005 Quality & Performance Environment Water Bodies Preserved Length of streams and water bodies protected. Number of kilometers

PI4247 Quality & Performance Environment Coastlines Preserved Length of coastlines protected through the establishment of conservation areas. Such coastlines include stream or river banks and coastlines along water bodies. Number of kilometers

PI9250 Quality & Performance Financial Services Active Borrowers per Loan Officer Number of borrowers per Loan Officer at the end of the reporting period.

Calculation: (Number of Active Borrowers) / (Number of Loan Officers) Decimal

PI7467 Quality & Performance Financial Services Effective Interest Rate The rate that a client pays based on the amount of loan proceeds the client receives. The rate 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. Decimal

PI5691 Quality & Performance Financial Services Jobs Maintained (In Financed Enterprises) Number of full-time equivalent jobs at the financed enterprise at the time of the investment.

Total across outstanding investment portfolio.

Note: Self employed individuals and owners of businesses should be counted as employees.

Number of full-time equivalent jobs

PI2688 Quality & Performance Financial Services Jobs Maintained (In Financed Enterprises): Low Income Areas Number of full-time equivalent jobs in low income areas at the financed enterprise at the time of the investment.

Total across outstanding investment portfolio. Note: Self employed individuals and owners of businesses should be counted as employees. Number of full-time equivalent jobs

PI3687 Quality & Performance Financial Services Jobs Created (In Financed Enterprises) Net number of new full-time equivalent jobs at financed enterprises, as of the end of the reporting period and since first investment. (This number will be negative if a financed enterprise has fewer employees than at the time of first investment.)

Total across outstanding investment portfolio. Note: Self employed individuals and owners of businesses should be counted as employees.

Number of full-time equivalent jobs

PI2251 Quality & Performance Financial Services Jobs Created (In Financed Enterprises): Low Income Areas Net number of new full-time equivalent jobs in low income areas at financed enterprises, as of the end of the reporting period and since first investment. (This number will be negative if a financed enterprise has fewer employees than at the time of first investment.)

Total across outstanding investment portfolio. Note: Self employed individuals and owners of businesses should be counted as employees. Number of full-time equivalent jobs

PI4583 Quality & Performance Financial Services New Businesses Created Number of new businesses created as a result of investments made during the reporting period. Number of businesses

PI6414 Quality & Performance Financial Services New Businesses Created: Low Income Areas Number of new business created in low income areas as a result of investments made during the reporting period. Number of businesses

PI1017 Quality & Performance Health Healthcare Facilities Number of healthcare units/facilities under management at the end of the reporting period. Number of units/facilities

PI4460 Quality & Performance Health Healthcare Facilities: Health Services Number of health service delivery units/facilities under management at the end of the reporting period. Number of units/facilities

PI9905 Quality & Performance Health Healthcare Facilities: Manufacturing Number of health-related manufacturing units/facilities under management at the end of the reporting period. Number of units/facilities

PI1783 Quality & Performance Health Healthcare Facilities: Built Number of new build health service delivery facilities completed during the reporting period. Number of units/facilities

PI2094 Quality & Performance Health Healthcare Facilities: Repaired Number of health service delivery facilities repaired during the reporting period. Footnote description of repairs. Number of units/facilities

PI3361 Quality & Performance Health Inpatient Facility Occupancy Rate Average utilization rate of inpatient facility during the reporting period.

Calculation: (Inpatient days of care) /( bed days available) Decimal

PI9278 Quality & Performance Health Operating / Procedural Room Utilization Rate Average utilization of operating/procedural rooms during the reporting period.

Calculation: (Number of operating/procedural room hours used) / (number of operating/procedural hours available) Decimal

PI5556 Quality & Performance Health Medical Equipment Utilization Rate Average utilization of hospital equipment during the reporting period.

Calculation: (Number of hours machine is in use) / (Number of potential operating hours) Decimal

PI8847 Quality & Performance Health Patient Wait Time Average wait time per patient for well visits during the reporting period. Number of hours

PI1586 Quality & Performance Housing/Community Facilities Energy Efficiency Improvements Square feet of buildings projected to receive energy efficiency improvements as a result of investments made 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. Number of square feet

PI4009 Quality & Performance Housing/Community Facilities Energy Saved/Conserved The estimated energy conserved as a result of energy-efficient construction/renovation investments made during the reporting period. Number of KwH

PI9170 Quality & Performance Housing/Community Facilities Building Re-use Square feet of building projected to be renovated/remodeled as a result of investments made the during reporting period. In order to qualify for re-use, the time past since the completion of original construction must meet or exceed 40 years. Number of square feet

PI9468 Quality & Performance Water Water Produced Amount of water produced during the reporting period. Footnote assumptions. Number of liters

PI8043 Quality & Performance Water Potable Water Produced Amount of potable water produced during the reporting period. Footnote assumptions. Number of liters

PI2884 Quality & Performance Water Water Savings The amount of water saved over the course of the reporting period due to the organization’s products or services.

Producers of water-efficiency products should report: Units Sold*Water Consumption of Product Replaced - Units Sold*Water Consumption of Product.

Conservation services should report the Number of Clients*(Average water savings per client during the reporting period).

Footnote assumptions. Number of liters

Client Information

PI7094 Client Information Cross-Sector Clients Number of clients during the reporting period.

Note: This is intended to capture the number of individual consumers served by the organization, not the number of consumer transactions. For example a customer who makes two purchases during a period would only be counted once.

For microfinance clients, this refers to active clients.

For healthcare providers, this refers to patients.

Number of people

PI9349 Client Information Cross-Sector Clients: New Number of first-time clients during the reporting period. Number of people

PI9835 Client Information Cross-Sector Clients: Very Poor Number of very poor individuals who were clients during the reporting period. Number of people

PI3193 Client Information Cross-Sector Clients: Poor Number of poor individuals who were clients during the reporting period. Number of people

PI7098 Client Information Cross-Sector Clients: Low Income Number of low-income individuals who were clients during the reporting period. Number of people

PI8330 Client Information Cross-Sector Clients: Female Number of women who were clients during the reporting period. Number of people

PI1945 Client Information Cross-Sector Clients: Children/Adolescents Number of children and adolescents who were clients during the reporting period. Number of people

PI4237 Client Information Cross-Sector Clients: Minorities/Previously Excluded Number of individuals who belong to minority or previously excluded groups and were clients during the reporting period. Number of people

PI6266 Client Information Cross-Sector Clients: Disabled Number of disabled individuals who were clients during the reporting period. Number of people

PI1190 Client Information Cross-Sector Clients: Rural Number of individuals living in rural areas who were clients during the reporting period. Number of people

PI6751 Client Information Cross-Sector Clients: Urban Number of individuals living in urban areas who were clients during the reporting period. Number of people

PI6372 Client Information Agriculture Clients: Smallholder Number of smallholder farmers who were clients during the reporting period. Number of people

PI7184 Client Information Health Clients: Pregnant Women Number of pregnant women served by the organization during the reporting period. Number of people

PI8783 Client Information Cross-Sector Individual Client Visits Average number of client visits to facilities during the reporting period. These visits could be to a retail shop, healthcare clinic, agro-input dealer, etc. This indicator is not intended to track the total number of unique clients - but rather the amount of foot traffic a facility receives. Number of visits

PI7563 Client Information Cross-Sector Client Receiving Free Services Number of clients who received free services from the organization during the reporting period. Number of people

PI2822 Client Information Cross-Sector Clients Provided New Access- Consumers Number of clients, individuals or households, who were served by the organization and provided access to products or services they were previously unable to access.

Please reference New Access to Water, and New Access to Energy, New Access to Education, or New Access to Healthcare in the glossary. This metric should be reported in conjunction with 'Client Type: Individual/Household (PD1634)' Number of people

PI2575 Client Information Cross-Sector Clients Provided New Access- Businesses Number of clients, businesses or organizations, who were served by the organization and provided access to products or services they were previously unable to access.

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 people

PI2476 Client Information Cross-Sector Communities Served Number of communities where the organization's products/services were available during the reporting period. Footnote definition of community. Number of communities

PI2389 Client Information Education School Enrollment Number of students enrolled in school during the reporting period. Number of people

PI1081 Client Information Education School Enrollment: Female Number of female students enrolled in school during the reporting period. Number of people

PI7774 Client Information Education School Enrollment: Minorities/Previously Excluded Number of students who belong to minority or previously excluded groups enrolled in school during the reporting period. Number of people

PI6569 Client Information Education School Enrollment: Rural Number of students, living in rural areas, enrolled in school during the reporting period. Number of people

PI8069 Client Information Education School Enrollment: Urban Number of students, living in urban areas, enrolled in school during the reporting period. Number of people

PI4509 Client Information Education Students Provided Full Scholarship Number of students receiving full scholarships during the reporting period. Number of people

PI3499 Client Information Education Students Provided Partial Scholarship Number of students receiving partial scholarships during the reporting period. Number of people

PI9282 Client Information Financial Services Microfinance Dropout Rate Percentage of clients who had no transaction on credit with the MFI for over 12 months.

Calculation: (Total number of borrowers at the beginning of the reporting period+Number of new borrowers during the period-Total number of borrowers at the end of the reporting period)/Total number of borrowers at the beginning of the reporting period.

Note: This formula does not differentiate between new and rejoining clients. Decimal

PI5698 Client Information Financial Services Loan Insurance- Number of Clients Number of active clients with loan insurance at the end of the reporting period. Number of People

PI2640 Client Information Housing/Community Facilities Individuals Housed 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 during the reporting period. Number of people

Supplier Information

PI9566 Supplier Information Cross-Sector Supplier Organizations Number of companies that sold to the organization during the reporting period. Number of organizations

PI6385 Supplier Information Cross-Sector Supplier Organizations: Local Number of local companies that sold to the organization during the reporting period. Footnote definition of 'local.' Number of organizations

PI9495 Supplier Information Cross-Sector Supplier Organizations: Small-to-Medium Enterprises Number of small-to-medium enterprises that sold to the organization during the reporting period. Number of organizations

PI5478 Supplier Information Cross-Sector Purchases from Supplier Organizations Value of payments made to companies that sold to the organization during the reporting period. Currency

PI1849 Supplier Information Cross-Sector Purchases from Supplier Organizations: Local Value of payments made to local companies that sold to the organization during the reporting period. Footnote definition of 'local.' Currency

PI7867 Supplier Information Cross-Sector Purchases from Supplier Organizations: SME Value of payments to small-to-medium enterprises that sold to the organization during the reporting period. Currency

PI5350 Supplier Information Cross-Sector Supplier Individuals Number of individuals who sold to the organization during the reporting period. Number of people

PI1728 Supplier Information Cross-Sector Supplier Individuals: Female Number of female individuals who sold to the organization during the reporting period. Number of people

PI9261 Supplier Information Cross-Sector Supplier Individuals: Minorities/Previously Excluded Number of individuals who belong to minority or previously excluded groups and who sold to the organization during the reporting period. Number of people

PI6179 Supplier Information Cross-Sector Supplier Individuals: Urban Number of individuals, living in urban areas, who sold to the organization during the reporting period. Number of people

PI2566 Supplier Information Cross-Sector Supplier Individuals: Rural Number of individuals, living in rural areas, who sold to the organization during the reporting period. Number of people

PI9991 Supplier Information Agriculture Supplier Individuals: Smallholder Number of smallholder farmers who sold to the organization during the reporting period. Number of people

PI1492 Supplier Information Cross-Sector Purchases from Supplier Individuals Value of payments made by the organization to individuals who sold to the organization during the reporting period. Currency

PI7852 Supplier Information Agriculture Purchases from Supplier Individuals: Smallholder Value of payments made to smallholder farmers who sold to the organization during the reporting period. Currency

Distributor Information

PI2758 Distributor Information Cross-Sector Microentrepreneur Distributors Number of microentrepreneurs distributing the organization's products/services during the reporting period. Number of people

PI6659 Distributor Information Cross-Sector Microentrepreneur Distributors: Female Number of female microentrepreneurs distributing the organization's products/services during the reporting period. Number of people

PI8470 Distributor Information Cross-Sector Microentrepreneur Distributors: Minority/Previously Excluded Number of microentrepreneurs who belong to minority or previously excluded groups and distributing the organization's products/services during the reporting period. Number of people

PI3972 Distributor Information Cross-Sector Microentrepreneur Distributors: Rural Number of microentrepreneurs distributing the organization's products/services during the reporting period who reside in rural areas. Number of people

PI8982 Distributor Information Cross-Sector Microentrepreneur Distributors: Urban Number of microentrepreneurs distributing the organization's products/services during the reporting period who reside in urban areas. Number of people

PI4881 Distributor Information Cross-Sector Microentrepreneur Distributors Earnings Total earnings generated by microentrepreneurs from selling the organization's products/services.

Note: This indicator is intended to capture the gross margin earned by or commission paid to the entrepreneur. Currency

Glossary

Term Definition

Active Clients Individuals, groups, or organizations with active credit or savings accounts (excluding remittances or other financial transactions) or clients who have had transactions with the microfinance institution (MFI) during the reporting period.

Affordable Housing Housing for which the associated financial costs are at a level that does not threaten other basic needs and represents a reasonable proportion of an individual’s overall income. Source: Human Rights Education Associates

Asset Assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have positive economic value is considered an asset. Simplistically stated, assets represent ownership of value that can be converted into cash (although cash itself is also considered an asset).

Bed Days Available The maximum number of inpatient days of care that would have been provided if all beds were filled during the year. If 50 beds were available for use each day during the year, bed days available would be 50 x 365 = 18,250. If the number of beds fluctuated throughout the year, bed days available should reflect this and the calculation would be more complicated.

Beneficiary Individuals for which the organization intends to provide opportunities through consumption, production, or distribution of its products or services.

Biodegradable Capable of decomposing under natural conditions. Source: United States Environmental Protection Agency

Board of Directors A group of people legally responsible to govern a corporation and is responsible to the shareholders and sometimes to stakeholders as well. Source: B Lab

Building Reuse Buildings renovated/remodeled that were initially constructed (and completed) at least 40 years ago. Source: Triple Bottom Line Collaborative (TBLC)

Business to Business (B2B) Organization operates by selling its goods or services to other businesses, formal or informal.

Business to Consumer (B2C) Organization operates by selling its goods or services to the end consumer (individuals, households, communities, etc.).

Business to Government (B2G) Organization operates by selling/providing its goods or services to government agencies.

Caregivers Individuals who provide healthcare services. Could be a doctor, nurse, clinician, etc.

Cash Equivalents Cash equivalents are short-term, highly-liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Charitable Donation Charitable donations include financial contributions and in-kind donations of goods and services to non-profits. Pricing discounts to non-profits do not count as charitable donations only free services are considered to be in-kind donations.

Client Buyer or recipient of the organization's products or services.

Note: Client metrics are intended to capture the number of individual consumers served by the organization, not the number of consumer transactions. For example a customer who makes two purchases during a period would only be counted once. For microfinance clients, this refers to active clients. For healthcare providers, this refers to patients.

Client Protection This indicator is linked to The Campaign for Client Protection in Microfinance, which seeks to unite microfinance providers worldwide to develop and implement standards for the appropriate treatment of low-income clients based on the following six principles:

1. 1) Avoidance of Over-Indebtedness
2. 2) Transparent Pricing
3. 3) Appropriate Collections Practices
4. 4) Ethical Staff Behavior
5. 5) Mechanisms for Redress of Grievances
6. 6) Privacy of Client Data

Code of Ethics Sometimes called a Code of Conduct or Code of Business Standards. This is a formal document that establishes behavioral expectations for the organization and the people who work there. Source: B Lab

Community Service Policy A code that encourages and allows employees to volunteer or engage in charitable giving. For example, organizations might offer employees a certain number of hours/year of paid time off to volunteer, or organize company-wide service days, service sabbaticals, or leaves of absence, etc. Included in the definition is serving on an organization's board or governing body. Source: B Lab

Corporate Governance Corporate governance is the system by which business corporations are directed and controlled. The corporate governance structure specifies the distribution of rights and responsibilities among different participants in the corporation, such as board members, managers, shareholders, and other stakeholders, and spells out the rules and procedures for making decisions on corporate affairs.

Corporation An organization where shareholders maintain ownership; managed by a Board.

Curative visits Curative visits are trips to a healthcare provider for a specific physical issue or concern. The focus of these visits is treatment.

Depreciation and Amortization Depreciation and Amortization is the systematic allocation of depreciable assets - tangible (depreciation) and intangible (amortization) - over the assets' useful lives.

Diagnostic Medical Equipment Equipment used to diagnose diseases and other illnesses. Types of diagnostic equipment include, but are not limited to ultrasounds, PET (position emission tomography) scanners, MRIs (magnetic resonance imaging) and CT (computed tomography) scanner machines.

Direct Emissions Emissions from sources that are owned or controlled by the reporting organization. For example, direct emissions related to combustion would arise from burning fuel for energy within the reporting organization’s operational boundaries.

Drinking Water Standards Standards determining the quality of drinking water in the context of prevailing environmental, social, economic, cultural conditions, with reference to the presence of suspended matter, excess salts, unpleasant taste, and all harmful microbes. Meeting of those standards does not necessarily imply purity.

Energy Conservation Energy conservation refers to efforts made to reduce the total amount of energy needed to carry out current processes or tasks. The term does not include overall reduction in energy consumption from reduced organizational activities (e.g., partial outsourcing of production). Source: Global Reporting Initiative (GRI)

Financial Services Delivery Methodology 1. Individual loans: A loan made to an individual borrower who is solely responsible for its repayment. 2. Solidarity group: A loan group made up of approximately 3–10 people drawn from the same community and where group members collectively guarantee loan repayment. 3. Village banking: As in solidarity groups, loan repayment is guaranteed by collective membership, but loan groups are bigger, made up of approximately 20–30 people (typically women).

Full-time Employee Full-time employees work year round and typically work 35-50 hours per week. If local definitions of full-time equivalency differ, use appropriate standard.

Full-time Equivalent A full-time equivalent job is the equivalent of at least a 35-hour workweek. In calculating the number of full-time equivalent jobs, part- time employees should be aggregated to full-time equivalents by summing up the total number of hours worked by all part-time employees during a reporting period and dividing by the number of full-time equivalent (35 hour) workweeks during the reporting period.

Green Building Green building is the practice of creating structures and using processes that are environmentally responsible and resource-efficient throughout a building's life-cycle from sitting to design, construction, operation, maintenance, renovation, and deconstruction. Source: United States Environmental Protection Agency

Greenhouse Gas Emissions Greenhouse gas measured in CO2 equivalents. The most common gases include carbon dioxide, NOx, SOx, methane, etc.

Greywater Water from the kitchen, bath and/or laundry, which generally does not contain significant concentrations of excreta. Source: World Health Organization (WHO)

Hazardous Waste Refuse that could present dangers through the contamination and pollution of the environment. It requires special disposal techniques to make it harmless or less dangerous. Source: United Nations Environment Programme (UNEP)

Health Service Delivery Facilities Health service delivery facilities are facilities that aid in the provision of medical care/treatment. These can include pharmacies, kiosks, diagnostic centers, rehabilitation centers, customer outlets, etc.

Health Service-Related Manufacturing Facilities Health service-related manufacturing facilities are those that are involved in the manufacturing of products for health-related purposes. This can include medical devices, prevention products (bed nets), or pharmaceuticals.

High Conservation Value Forest Areas with environmental and social values that are considered to be of outstanding or exceptional importance. An HCVF can be a small part of a larger forest, such as an archeological site, or can be an entire forest unit, as is sometimes the case when the forest is habitat for a threatened or endangered species. Source: Rainforest Alliance

Independent Board Member Independents are defined as non-management and non-material investors/owners (owning less than 5%). Source: B Lab

Indirect Emissions Emissions that result from the activities of the reporting organization but are generated at sources owned or controlled by another organization. In the context of this indicator, indirect emissions refer to Greenhouse Gas emissions from the generation of electricity, heat, or steam that is imported and consumed by the reporting organization.

Individual Lending A loan made to an individual borrower who is solely responsible for its repayment.

Inpatient Days of Care Sum of each daily inpatient census, or the daily number of patients staying overnight at the facility, totaled over the reporting period. To arrive at this total, add together the number of overnight patients throughout the reporting period.

Large Enterprises Businesses with more than 250 workers.

Liability A liability is a present obligation of the organization arising from past events, the settlement of which is expected to result in an outflow from the entity of resources with economic benefit.

Life Support Medical Equipment Equipment used to maintain the function of a patient’s organs, includes but is not limited to medical ventilators, anesthetic machines, heart-lung machines, and dialysis machines.

Limited Liability Company An organization that is owned by one or more members and controlled by members or managers .

Loan Officer A loan officer is a staff member of record who is directly responsible for arranging and monitoring client loans. (Source: Microfinance Information Exchange)

Low Income Clients above the poverty line but below the national median income. For any update about poverty lines and Purchasing Power Parity visit: http://www.povertytools.org/

Low Income Area A geographic area (neighborhood, village, other region) where the median family income is less than 80% of the median family income of the surrounding vicinity.

Manager Managers plan, direct, coordinate, and evaluate the overall activities of enterprises, governments, and other organizations, or of organizational units within them, and formulate and review their policies, laws, rules, and regulations. (Source: ILO)

Medical Referral The process through which a healthcare provider sends a patient to see a specialist to receive additional care.

Microenterprises Microenterprises are those with ten or fewer workers and which are often unregistered and run by the Poor or Very Poor.

Microentrepreneur Distributor Self employed Individuals working on behalf of an organization to make available (either by reselling, sub-licensing, or otherwise distributing) its products and services within a community.

Minority/Previously Excluded Minority or previously excluded should relate to local guidelines for places with well-established policies (e.g., South Africa: Broad Based Black Economic Empowerment (BBBEE) definition of previously excluded, India: based on backward caste), otherwise provide footnote as to methodology.

Mission Statement The mission statement is a concise message that expresses how your company generates financial, social and/or environmental value through its business. activities. Source: B Lab

Native Species Species native to a given territory means a species that has been observed in the form of a naturally occurring and self-sustaining population in historical times.

New Access to Water Households, served by the organization, that previously did not have Reasonable Access to Water.

New Access to Energy Previously un-electrified households served with access to electricity either from utility/community generation, distributed generation, or improved distribution during the reporting period.

New Access to Education Students who are provided schooling who previously were not in school because the distance they had to travel, cost they had to pay, or requirements of entry prohibited the student from attending.

New Access to Healthcare Individuals who previously were not served by formal health care because the distance they had to travel, cost they had to pay, or requirements of entry prohibited them from seeking such services.

Non-profit An organization that is registered as a non-profit entity according to the rules/regulations of the country in which it is based.

Non-renewable Energy Energy from sources that can not be replenished (made again) in a short period of time. Non-renewable energy sources include oil and petroleum products (including gasoline, diesel fuel, heating oil, and propane), natural gas, coal, and Uranium (nuclear energy). Source: Compiled definition from World Bank glossary and U.S. Department of Energy glossary.

Part-time Employee Part-time employees work year round but do not meet full-time equivalency standards (typically less than 35 hours a week).

Partnership An organization that is owned by two or more individuals or other entities, and is controlled by those partners.

Poor Clients living below a poverty line. Common poverty lines include (1) persons living below the poverty line established by the national government, or (2) persons living on less than US $2.00 per day in daily per-capita expenditures at 1993 Purchasing Power Parity.

Potable Water Water that is safe for drinking and cooking according to defined standards. See also drinking water standards.

Reasonable Access to Water The availability of at least 20 liters per person per day from an acceptable source within 1 kilometer of the user’s dwelling. Acceptable sources include: household connection, public standpipe, borehole, protected dug well or spring water, rainwater collection, connection to a public sewer or septic system, pour-flush or simple-pit latrine, and ventilated improved pit-latrine. Source: United Nations Educational, Scientific, and Cultural Organization (UNESCO) World Water Assessment Programme (WWAP)

Recycling The reprocessing of materials into new products, which generally prevents the waste of potentially useful materials, reduces the consumption of raw materials, lowers energy usage, and decreases greenhouse gas emissions compared to virgin production.

Reforestation Planting of forests on lands that have previously contained forest but have since been converted to some other use.

Renewable Energy Renewable energy is derived from natural processes that are replenished constantly. This includes electricity and heat generated from solar, wind, ocean, hydropower, biomass, geothermal resources, and hydrogen derived from renewable resources. Source: Global Reporting Initiative (GRI)

Revenue Revenue is the gross inflow of economic benefits arising in the course of the ordinary activities of an organization when those inflows result in increases in equity, other than increases relating to contributions from equity participants. Revenue includes only the gross inflows of monies received and receivable by the organization on its own account. Amounts collected on behalf of third parties, such as sales taxes, goods and services taxes, and value added taxes are not economic benefits which flow to the entity and do not result in increases in equity. Therefore, they are excluded from revenue. Similarly, in an agency relationship, the gross inflows of economic benefits include amounts collected on behalf of the principal and which do not result in increases in equity for the entity. The amounts collected on behalf of the principal are not revenue. Instead, revenue is the amount of commission.

Rural Rural areas are characterized by low population densities with a strong presence of a farm economy. Use guidelines as defined by the area’s national government.

Sexual Harassment Sexual harassment is sex-based behavior that is unwelcome and offensive to its recipient. - For sexual harassment to exist, two conditions must be present: 1) Quid Pro Quo, when a job benefit - such as a pay rise, promotion, or even continued employment - is made conditional on the victim acceding to demands to engage in some form of sexual behavior or 2) hostile working environment in which the conduct creates conditions that are intimidating or humiliating for the victim.

Behavior that qualifies as sexual harassment is as follows:

• - Physical: Physical violence, touching, unnecessary close proximity
• - Verbal: Comments and questions about appearance, life-style, sexual orientation, offensive phone calls
• - Non-verbal: Whistling, sexually-suggestive gestures, display of sexual materials

Source: International Labour Organization

Small to Medium Enterprises Businesses with fewer than 50 employees are defined as small. Businesses with more than 50 but fewer than 250 employees are defined as medium.

Smallholder farmers Marginal and sub-marginal farm households that own and/or cultivate less than 2 hectares of land. Common characteristics of smallholder farmers are that they have low access to technology, limited resources in terms of capital, skills, and risk management, depend on family labor for most activities, and have limited capacity in terms of storage, marketing, and processing. Source: UN Food and Agriculture Organization (FAO), Syngenta Foundation

Social Performance Management Social Performance Management (SPM) is a practical approach that helps the MFI to look at the entire institution through a social lens, SPM guides the MFI in translating their “lofty� missions into Specific, Measurable, Achievable, Realistic and Time-specific (SMART) social performance objectives. Social Performance Management involves the process of effectively collecting and using information in order to adapt and improve an organization's products and institutional systems so that every day operations can contribute directly to the long term goal of mission fulfillment.( Microfinance Center - http://www.mfc.org.pl/index_new.html)

Sole-proprietorship An organization controlled by an individual owner.

Solidarity Group Lending Solidarity Group lending refers to the use of groups for disbursement of funds and collection of repayment on loans to either the group as a whole or to the individual members of that group. Borrowers of such groups often bear joint and several liability for the repayment of all loans to the group and its members. This group liability may also determine credit decisions made by the institution. Solidarity Groups vary in the degrees to which they use groups for credit decisions, disbursement, collection, or to reduce credit risk. For this standard, loans are considered to be of the Solidarity Group methodology when some aspect of loan consideration depends on the group, including credit analysis, liability, guarantee, collateral, and loan size and conditions. Source: Microfinance Information Exchange

Strict Nature Reserve Strictly protected areas set aside to protect biodiversity and also possibly geological/geomorphical features, where human visitation, use and impacts are strictly controlled and limited to ensure protection of the conservation values. Such protected areas can serve as indispensable reference areas for scientific research and monitoring. (Source: International Union for Conservation of Nature)

Supplier Business that provides goods or services to an organization to help move a product or service from the organization to its customer. These businesses may or may not be aligned with the impact objectives of the organization.

Sustainable Development Development which meets present needs without compromising the ability of future generations to meet their own needs. It assumes the conservation of the natural assets for future growth and development. Source: United Nations Stats

Temporary Employee Temporary employees are defined as seasonal and contract employees. Seasonal employees are primarily used in agriculture or fisheries. Contracted employees are generally hired for the completion of a specific task.

Toxic pollutants Materials contaminating the environment that cause death, disease, or birth defects in the organisms that ingest or absorb them. The quantities and the length of exposure necessary to cause these effects can vary widely. Source: United Nations Stats

Urban Urban areas are characterized by higher population density and vast human features in comparison to areas surrounding it. Use guidelines as defined by the area’s national government.

Very Poor Clients living below an absolute extreme poverty line. Common extreme poverty lines include (1) persons in the bottom 50% of those living below the poverty line established by the national government, or (2) persons living on less than US $1.00 per day (technically $1.08 per day per capita at 1993 purchasing power parity (PPP) or on less than of US $1.25 per day at 2005 PPP.

Village Banking Village Banking and Self Help Groups refer to methodologies that provide access to credit and savings services through group or community managed associations. Loans from microfinance institutions (MFIs) are considered of this type when the MFI lends to the group, which in turn uses this money to lend to its members. Loans to the Village Bank or Self Help Group are made under the collective guarantee of the group. Loans may also be made from the retained profits of the group or from group members' savings. These loans are considered internal to the Village Bank or Self Help Group. Source: Microfinance Information Exchange

Voluntary Depositors The total number of individuals who currently have funds on deposit with a microfinance institution (MFI) on a voluntary basis, i.e. they are not required to maintain the deposit account to access a loan. This number applies only to deposits that are held by the MFI, not to those deposits held in other institutions by the MFI’s clients.

Volunteer Individual that works for the organization without payment or other formal compensation for their time or services.

Waste generation Total weight of all materials disposed during the reporting period.

Waste water Water that carries wastes from homes, businesses, and industries. This is usually a mixture of water and dissolved or suspended solids. Source: United Nations Environment Programme (UNEP)

Water Conservation Water conservation refers to efforts made to reduce the total amount of water needed to carry out current processes or tasks. The term does not include overall reduction in water consumption from reduced organizational activities (e.g., partial outsourcing of production).

Conservation efforts include organizational or technological innovations that allow a defined process or task to consume water more efficiently. This includes improved water management practices, process redesign, the conversion and retrofitting of equipment (e.g., water-efficient equipment), or the elimination of unnecessary water use due to changes in behavior.

Water Quality Preserved Volume of water not used or treated sustainably through an installed septic system or storm water practices for new construction or renovation including bio-swales, pervious surfaces or water conservation practices (e.g., low flush toilets). Measured in gallons of water not used or treated as a result of the investment.

Water Recycling Water Recycling is defined as using on-site treated waste water for beneficial purposes. For example, treating previously used water to be used for irrigation, toilet water, etc. Source: World Resources Institute (WRI)

Water Reuse Water Reuse is defined as reclaiming and using previously used water for beneficial purposes. Reused water usually doesn’t need treatment to be reused. For example, reusing water for cooling purposes in power generation, etc. Source: World Resources Institute (WRI)

Water Use Yearly consumption of water purchased and/or drained from surrounding streams, rivers, or lakes (cubic meters).

Well visits Well visits are trips to a healthcare provider when the patient is in fine physical health. The focus of these visits is preventative care.

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