Value of the costs incurred by the organization as a result of training provided to employees (full-time, part-time, or temporary) during the reporting period.
Employee Training Costs (OI7390)
- Reporting Format Reporting Currency (OD5990)
- Metric Type Metric
- Metric Level Organization
- IRIS Metric Citation IRIS, 2021. Employee Training Costs (OI7390). v5.2.
Footnote
Organizations should footnote all assumptions used.
Usage Guidance
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This metric is intended to capture funds spent by the organization to train its employees during the reporting period.
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These costs should not include salary or payroll expenses that are incurred during training hours. Training costs vary widely depending on the level of services provided to participants, whether or not an organization has staff dedicated to engaging employer networks, the level of need in the community where the program is located (greater need requires more outreach), or provision of financial support to participants. These factors can make comparisons of employee training costs across organizations difficult, if not accompanied by additional metrics that specify the level of services provided and level of local need.
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This metric aligns with SASB HC0101-15: Average training and development expenditure per full time employee.
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).
SDG Goals & Targets
Quality Education
- SDG Target 4.3
- SDG Target 4.4
- SDG Target 4.5
Decent Work and Economic Growth
- SDG Target 8.5
- SDG Target 8.6
- SDG Target 8.8
Reduced Inequality
- SDG Target 10.1
- SDG Target 10.2
- SDG Target 10.3
Metric History
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June 2025 - IRIS+ v5.3b Released (current version)
No change.
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December 2024 - IRIS+ v5.3a Released
No change.
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June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revision to usage guidance for clarity.
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May 2021 - IRIS+ v5.2 Released
Immaterial change. Minor revision to usage guidance for clarity.
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January 2020 - IRIS+ v5.1 Released
No change.
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May 2019 - IRIS+ v5.0 Released
No change.
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March 2016 - IRIS+ v4.0 Released
Immaterial change. Minor revision to metric name in order to align with the catalog's structure and style.
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March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
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November 2011 - IRIS+ v2.2 Released
No change.
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February 2011 - IRIS+ v2.1 Released
No change.
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September 2010 - IRIS+ v2.0 Released
Material change. Total Employee Training Costs (OI7390) replaced Cost of Training (OT33). Metric modified to increase accuracy by expanding to include all employees, not just full-time.
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September 2009 - IRIS+ v1.0 Released
New metric. Cost of Training (OT33) was developed via the Original IRIS Working Group.