Value of direct expenditures attributable to the production of the goods sold by the organization during the reporting period.
Value of direct expenditures attributable to the production of the goods sold by the organization during the reporting period.
The cost should include all costs of purchase, costs of conversion, and other direct costs incurred in producing and selling the organization's products.
This metric has 0 related submetrics.
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 (current version)
No change.
March 2014 - IRIS v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS v1.0 Released
New metric. Cost of Goods Sold (F3) developed via Original IRIS Working Group.