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IRIS+

Legal Structure (OD2999)

Describes the legal structure of the organization. Select one:

  • Benefit Corporation
  • Co-op
  • Corporation
  • Limited Liability Company
  • Nonprofit/Non-Governmental Organization
  • Partnership
  • Sole-proprietorship
  • Other
  • Reporting Format Selection
  • Metric Type Metric
  • Metric Level Organization
  • IRIS Metric Citation IRIS, 2021. Legal Structure (OD2999). v5.2.
Footnote

Organizations should footnote details in cases with related organizations, hybrids, or spinoffs reporting as a single organization.

Usage Guidance

  • This metric is intended to capture the organization’s legal structure. Organizations can refer to the glossary for additional information on these various legal structures.

Impact Categories & Themes

Cross Category

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).

Metric History

  1. June 2025 - IRIS+ v5.3b Released (current version)

    No change.

  2. December 2024 - IRIS+ v5.3a Released

    No change.

  3. June 2022 - IRIS+ v5.3 Released

    Immaterial change. Minor revisions to definition and usage guidance for clarity.

  4. May 2021 - IRIS+ v5.2 Released

    No change.

  5. January 2020 - IRIS+ v5.1 Released

    No change.

  6. May 2019 - IRIS+ v5.0 Released

    No change.

  7. March 2016 - IRIS+ v4.0 Released

    Immaterial change. Minor revision to definition language in order to align consistency of metric with catalog's structure and style.

  8. March 2014 - IRIS+ v3.0 Released

    Immaterial change. Minor revision to definition language for clarity.

  9. November 2011 - IRIS+ v2.2 Released

    No change.

  10. February 2011 - IRIS+ v2.1 Released

    No change.

  11. September 2010 - IRIS+ v2.0 Released

    Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.

  12. September 2009 - IRIS+ v1.0 Released

    New metric. Legal Structure (DES3) was developed via the Original IRIS Working Group.

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