Original alignment date: 2013
IRIS metrics used as part of a sustainability report based on the GRI G4 Sustainability Reporting Guidelines.
GRI and the GIIN co-authored Linking GRI and IRIS to help impact investors aggregate and compare standardized performance information across their portfolios in order to align disclosure efforts and ease the reporting burden for organizations that use the IRIS catalog of metrics and the GRI Sustainability Reporting Guidelines. The alignment shows how the GRI G4 Sustainability Reporting Guidelines (G4 Guidelines) and the IRIS version 3.0 Catalog of Metrics align. This mapping effort was designed to improve the consistency and comparability of sustainability data, and making corporate reporting more efficient and effective.
Any information generated by using specific IRIS metrics can form part of a sustainability report based on the GRI Guidelines. In this way, when used together, individual IRIS metrics and the GRI Guidelines offer a complementary reporting system:
The GRI Guidelines define standard disclosures that elicit information on sustainability impacts and performance. They also offer a set of reporting principles that guide choices on what to report (i.e., on which topics), and ensure the quality of information reported
The IRIS Catalog of Metrics offers standard data points and calculation guidance which allow for performance comparisons based on the underlying data reported.