This metric is intended to capture the organization’s operating efficiency.
Value of direct expenditures attributable to the production of goods sold by the organization during the reporting period.
This metric is intended to capture the organization’s operating efficiency.
Value of direct expenditures attributable to the production of goods sold by the organization during the reporting period.
This metric is intended to capture all costs of purchase, costs of conversion, and other direct costs incurred in the production and sale of the organization's products.
This is a submetric of Total Expenses (FP2321), which has 5 other 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).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
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) was developed via the Original IRIS Working Group.