Value of funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment during the reporting period.
Value of funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment during the reporting period.
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.
Organizations should footnote all assumptions used.
This metric is intended to capture the expenses that an organization incurs which are counted as capital, using fixed assets and depreciation and amortization.
This metric may be used to normalize other calculations, for example in calculating carbon intensity.
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).