Value, at the end of the reporting period, of the organization's outstanding debts from clients who received goods or services on credit.
Value, at the end of the reporting period, of the organization's outstanding debts from clients who received goods or services on credit.
This metric has been updated.
Please click here to see the most up-to-date version and refer to Metric History for details on the changes.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
No change.
March 2014 - IRIS v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS v2.2 Released
New metric. Accounts Receivable (FP2213) developed via IRIS Taxonomy Development Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).