Describes the compensation practices for members of the board of directors or other governing body of the reporting organization.
Describes the compensation practices for members of the board of directors or other governing body of the reporting organization.
Organizations should footnote details on the remuneration provided. See usage guidance for further information.
This metric is intended to capture the compensation paid to members of the organization’s board of directors, a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders.
Organizations should only report remuneration provided to members of the Board of Directors who are not paid employees of the reporting organization.
Examples of details to footnote on the type of remuneration provided include: yearly or monthly salaries, additional compensation for meetings attended, stock options, insurance, and other benefits.
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).