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).
April 2021 - IRIS v5.2 Released
No change.
December 2019 - IRIS v5.1 Released
No change.
April 2019 - IRIS v5.0 Released
No change.
February 2016 - IRIS v4.0 Released (current version)
No change.
February 2014 - IRIS v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
October 2011 - IRIS v2.2 Released
No change.
January 2011 - IRIS v2.1 Released
No change.
August 2010 - IRIS v2.0 Released
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
August 2009 - IRIS v1.0 Released
New metric. Cost of Goods Sold (F3) developed via Original IRIS Working 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).