Global Impact Investing Network
Originally published May 2019, revised December 2024.
Poorly harmonized definitions of common terms and impact investing themes have prevented impact investors from communicating and comparing impact performance.
The IRIS+ Thematic Taxonomy document describes the generally accepted definitions of Impact Categories, Impact Themes, and Lenses providing a shared language for describing, assessing, communicating, and ultimately comparing impact performance.
This document belongs to the Fundamentals series of guidance in IRIS+, which offer an overview of the core concepts and rules underpinning IRIS+ based impact measurement and management.