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IRIS Taxonomy 2.0

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					2.0 Framework




IRIS Sector Categories
     Cross-Sector


     Agriculture
Education

Energy


Environment

Financial Services



Health

Housing/Community
Facilities
Water
      The IRIS framework provides a library of commonly reported impact-terms. Users should browse this document to
      indicators based on their reporting objectives.

      This document is organized into different sections for each of the framework areas. The framework includes a set of "cr
      relevant to organizations across sectors. The framework also includes a set of “sector-specific” indicators that may be re
      activities impact a given sector.

      Bolded terms within the indicator definitions denote the existence of a related glossary term.

      All of the indicators (with the exception of those in the Organizational Description section) may be reported for the orga
      particular product. For example, an organization that provides multiple products may choose to report on the total num
      organization or the number of clients for a specific product or both.




Cross-sector indicators are indicators that may be relevant to an organization regardless of sector. Within the
cross-sector indicators there are sections with additional granularity, such as water used by the organization’s
operations or the demographic break-out of the organization’s clients, which may only be useful to some

The agriculture indicators have been designed to capture many of the environmental aspects of agriculture
practices as well as agricultural productivity performance measures. These indicators may be pertinent to
organizations operating throughout the agricultural value chain. Note: These indicators reflect a baseline set of
The education indicators have been designed to capture some of the core features of schools such as facilities,
teachers, and student performance. These indicators are currently most pertinent to educational institutions.

The energy indicators have been designed to capture performance measures for products and services that seek
to reduce energy consumption or conserve energy resources, such as energy efficient technologies or alternative
energy producers. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

The environment indicators have been designed to capture the performance of products and services that
conserve natural resources, reduce threats to biodiversity, or reduce land- and air- based pollution. Note: These

The financial services indicators have been designed to capture both the financial and social performance of
organizations that provide financial services to underserved populations. These indicators are pertinent to
microfinance institutions and community development finance institutions. The indicators that are denoted as
financial services indicators are aligned with reporting standards that have been developed by the Social

The health indicators have been designed to capture some common performance areas for health care facilities
such as occupancy, utilization, and wait time. These indicators are currently most pertinent to hospitals and
The housing and community facilities indicators have been designed to capture some of the core aspects of the
development of these projects, including the percent of affordable housing and the use of green-building
practices. Note: These indicators reflect a baseline set of indicators and will continue to evolve.

The water indicators have been designed to capture the performance of products and services that conserve
water, improve the quality of water, or increase the availability of quality water, such as water treatment or
conservation devices and water storage and delivery mechanisms. Note: These indicators reflect a baseline set
      document to identify an applicable set of IRIS


ork includes a set of "cross-sector” indicators that may be
ndicators that may be relevant to organizations whose




be reported for the organization as a whole or for a
report on the total number of clients served by the
Organization Description

   ID     Section                      Sector
Report Information
OD3725    Report Information           Cross-Sector
 OD6951   Report Information           Cross-Sector
 OD7111   Report Information           Cross-Sector
 OD5990   Report Information           Cross-Sector



Organizational Information
OD5828    Organizational Information   Cross-Sector
OD7796    Organizational Information   Cross-Sector
OD3520    Organizational Information   Cross-Sector
OD2999    Organizational Information   Cross-Sector




OD9109 Organizational Information          Financial Services




OD6855 Organizational Information      Cross-Sector
OD1777 Organizational Information      Cross-Sector
OD6306 Organizational Information   Cross-Sector




OD8350 Organizational Information   Cross-Sector




OD7481 Organizational Information   Cross-Sector




Impact Objectives
OD2735 Impact Objectives            Cross-Sector
OD6247 Impact Objectives   Cross-Sector




OD4108 Impact Objectives   Cross-Sector
                       Indicator Name

IRIS ID
Report Start Date
Report End Date
Reporting Currency




Name of Organization
Organization Web Address
Year Founded
Legal Structure




Type of Financial Institution




Location of Organization's Headquarters
Location of Organization's Operating Facilities
Operational Model




Customer Model




Sector Activities




Mission Statement
Social Impact Objectives




Environmental Impact Objectives
                                               Definition

IRIS ID of the entity reporting data.
Start date of the reporting period for this IRIS report.
End date of the reporting period for this IRIS report.
The national currency used to report currency figures for this IRIS report. Indicate based on ISO Currency
List. Choose one: (see excel detailed list)



Name of the organization.
Web address (URL) of the organization.
Year the organization was founded.
Current legal structure of the organization. Choose one:
- Corporation
- Limited Liability Company
- Non-Profit
- Partnership
- Sole-proprietorship
- Other
Type of financial institution. Choose one:
- Credit Union / Cooperative
- Loan Fund (including microenterprise fund or Multibank CDC)
- Non-Banking Financial Institution / Non-Banking Financial Corporation
- Non-Profit / Non Government Organization
- Rural Bank
- Thrift, Bank, Bank Holding Company
- Venture Capital Fund
Address of the organization's headquarters.
Address of the organization's operating facilities.
Operational model of the organization. Choose all that apply:
- Production/Manufacturing - Production and/or manufacturing of goods (e.g., farming, construction,
manufacturing)
- Processing/Packaging - Processing and/or packaging of goods (can include both raw materials, such as
wheat, or secondary materials/goods)
- Distribution - Delivery of good or service to the target audience, whether through traditional transport
(e.g., vehicle, rail, air) or infrastructure (electric grid operator)
- Wholesale/Retail - Intermediary organization that purchases goods and sells them to new target
customers
- Services - Services (e.g., education, health, communication, transportation, social services)
- Financial Services - Financial products and services

Customer model. Choose all that apply:
- Business to Business (B2B)
- Business to Consumer (B2C)
- Business to Government (B2G)
Primary sectors impacted by the organization's operations. Choose all that apply:
- Agriculture
- Artisanal
- Culture
- Education
- Energy
- Environment
- Financial Services
- Health
- Housing Development
- Information Technology and Communication
- Infrastructure/ Facilities Development
- Technical Assistance Services
- Tourism
- Supply Chain Services
- Water
- Other



Mission statement of the organization.
Social impact objectives pursued by the organization. Choose all that apply:
- Access to clean water
- Access to energy
- Access to financial services
- Access to education
- Affordable housing
- Agricultural productivity
- Capacity-building
- Community development
- Conflict resolution
- Disease-specific prevention and mitigation
- Employment generation
- Equality and empowerment
- Food security
- Generate funds for charitable giving
- Health improvement
- Income/productivity growth
Environmental impact objectives pursued by the organization. Choose all that apply:
- Biodiversity conservation
- Energy and fuel efficiency
- Natural resources conservation
- Pollution prevention & waste management
- Sustainable energy
- Sustainable land use
- Water resources management
    Reporting Format

Number
Date
Date
Selection of 3 letter code




Text
Text
Year
Selection




Selection




Text
Text (multiple entries
possible)
Selection




Selection




Selection




Text
Selection




Selection
Product Description

   ID    Section                       Sector
Product/Service Information
PD3017   Product/Service Information   Cross-Sector




PD1516   Product/Service Information   Cross-Sector

PD7899   Product/Service Information   Cross-Sector
PD4587   Product/Service Information   Cross-Sector

PD1602   Product/Service Information   Cross-Sector




PD1620   Product/Service Information   Agriculture
PD4686   Product/Service Information   Agriculture


PD2756   Product/Service Information   Agriculture
PD1635   Product/Service Information   Education




PD4120   Product/Service Information   Education
PD8635   Product/Service Information   Education
PD1392   Product/Service Information   Education

PD9759   Product/Service Information   Education




PD2713   Product/Service Information   Energy


PD6596   Product/Service Information   Energy

PD5578   Product/Service Information   Energy




PD9427   Product/Service Information   Environment


PD2243   Product/Service Information   Environment




PD7356   Product/Service Information   Financial Services
PD2691   Product/Service Information   Financial Services


OI1928   Product/Service Information   Financial Services
PD5098   Product/Service Information   Financial Services




PD7003   Product/Service Information   Financial Services




PD2807   Product/Service Information   Financial Services




PD9681   Product/Service Information   Financial Services




PD1853   Product/Service Information   Financial Services




PD1796   Product/Service Information   Financial Services
PD3679   Product/Service Information   Financial Services




PD6897   Product/Service Information   Financial Services




PD7557   Product/Service Information   Housing/Community
                                       Facilities




PD2532   Product/Service Information   Housing/Community
                                       Facilities




PD1007   Product/Service Information   Housing/Community
                                       Facilities




PD7906   Product/Service Information   Housing/Community
                                       Facilities
PD5833   Product/Service Information   Housing/Community
                                       Facilities


PD6052   Product/Service Information   Water

PD6929   Product/Service Information   Water

PD8586   Product/Service Information   Water

PD3931   Product/Service Information   Water
PD7621   Product/Service Information   Water




Target Beneficiaries
PD7993   Target Beneficiaries          Cross-Sector




PD1634   Target Beneficiaries          Cross-Sector


PD5752   Target Beneficiaries          Cross-Sector




PD2541   Target Beneficiaries          Cross-Sector




PD6384   Target Beneficiaries          Cross-Sector




PD2587   Target Beneficiaries          Cross-Sector

PD6806   Target Beneficiaries          Cross-Sector


PD4565   Target Beneficiaries          Cross-Sector
                       Indicator Name

Product/Service Type




Product/Service Detailed Type

Product/Service Description
Product Lifetime

Unit of Measure




Crop Type
Livestock/Fish Type


Agricultural Certifications
Acquisition of Education Materials




Hours of School Offered per Week
Days of School Offered per Year
Parent/Community-Teacher Engagement

Extracurricular Programs Offered




Energy Capacity


Energy Used by Product

Energy Used by Product Replaced




Lifetime Greenhouse Gas Emissions of Product


Greenhouse Gas Emissions for Product Replaced




Microfinance Delivery Methodology
Interest Rate- Method


Loan Insurance- Compulsory Status
Other Financial Services Offered-Direct




Other Financial Services Offered-Partnership




Non-financial Services Offered-Direct




Non-financial Services Offered- Partnership




Microfinance- Enterprise Services




Microfinance- Educational Services
Microfinance- Health Services




Microfinance- Women Empowerment Services




Community Facilities Type




Housing Type




Setting of Housing/Community Facilities




Zone Location of Housing Units

Percent Affordable Housing



Water Production Capacity

Potable Water Production Capacity

Water Treated

Water Consumption of Product
Water Consumption of Product Replaced




Client Type




      Client Type: Individual/Household


Target Beneficiary Demographic




Target Beneficiary Socioeconomics




Target Beneficiary Setting




Client Locations

      Client Locations: State/Province/Region


Supplier Locations
                                                Definition

Type of product or service provided by the organization. Choose one:
- Agriculture
- Artisanal
- Culture
- Education
- Energy
- Environment
- Financial Services
- Health
- Housing Development
- Information Technology and Communication
- Infrastructure/ Facilities Development
- Technical Assistance Services
- Tourism
- Supply Chain Services
- Water
- Other
Detailed type of product or service provided by the organization. Choose one: (see excel detailed list)

Description of the product or service.
Lifetime of product based on reasonable use. Footnote method for estimating life span (e.g. research &
development, field test, customer surveys).
Unit of measure for reporting the units sold, produced, exported, or installed by the organization. Choose
one:
 - Hectares
 - Hours
 - Kilograms
 - kWh
 - Licenses
 - Liters
 - Square feet
 - Square meters
 - Metric tonnes
 - Transactions
 - Units
Type of crop produced. Choose all that apply:
Source: Food and Agriculture Organization (FAO) of the United Nations (link/see excel sheet)
Type of livestock product produced. Choose all that apply:
Source: Food and Agriculture Organization (FAO) of the United Nations (link/see excel sheet).

 Agricultural certifications received.
Method by which educational materials (new books or course packets) are acquired by the school.
Choose all that apply:
- Produced by the school
- Purchased
- Received donations
Number of hours of school offered per week.
Number of days of school offered per year.
Indicate whether the school initiates engagement with the community / parents. Footnote description of
engagement.
Extracurricular programs provided by the school during the reporting period. Choose all that apply:
- Arts
- Community service
- Religion
- Sports
- Other

Potential energy generation over the lifetime of the product based on the planned operation of the
product/system. Footnote energy type(s) and other calculation assumptions.

Energy used by the product during the product lifetime. Footnote assumptions made with respect to
product utilization (e.g. hours used and watts/hr).
Energy that would have been used by the replaced product during the lifetime of the organizations
product. Footnote product replaced, source for product utilization information and other calculation
assumptions.

Note: This calculation should be for energy usage by the product replaced over the course of the product
lifetime of the organization’s product and not over the course of the product lifetime of the product that
is being replaced.
Greenhouse gas emissions of the product during the product lifetime. Footnote emissions calculation
assumptions/tools used.

Greenhouse gas emissions that would have been produced by the product replaced during the lifetime of
the organizations product. Footnote product replaced and source for product emissions information.

Note: This calculation should be for Greenhouse gas emissions by the product replaced over the course
of the product lifetime of the organization’s product and not over the course of the product lifetime of
the product that is being replaced.

Financial services delivery methodologies used. Choose all that apply:
- Individual Lending
- Solidarity Group Lending
- Village / Self-Help Group Lending
- Other
Amoritization method. Choose one:
- Declining balance method
- Flat interest method
Indicate whether the organization requires customers to purchase loan insurance.
Other types of financial services offered directly by the organization in addition to core credit, savings,
and insurance products. Choose all that apply:
- Cell phone cards
- Debit/credit cards
- Money transfer/remittance services
- Payments by check
- Savings facilitation services
- Other
Other types of financial services offered by the organization in partnership with another organization, in
addition to core credit, savings, and insurance products. Choose all that apply:
- Cell phone cards
- Debit/credit cards
- Money transfer/remittance services
- Payments by check
- Savings facilitation services
- Other

Types of non-financial services offered directly by the organization to clients. Choose all that apply:
- Education Services
- Enterprise Services
- Female Empowerment
- Health Services
- Other

Types of non-financial services offered in partnership with another organization to clients. Choose all
that apply:
- Education Services
- Enterprise Services
- Female Empowerment
- Health Services
- Other
Types of enterprise services offered to clients. Choose all that apply:
- Business Development Service
- Enterprise Skills Development
- Other
Types of adult education services offered to clients. Choose all that apply:
- Adult and Youth Education
- Basic Health / Nutrition Education
- Financial Literacy
- Health in the Workplace
- Occupational Safety
- Other
Types of health services offered to clients. Choose all that apply:
- Basic Medical Services
- Special Medical Services for Women and Children
- Other
Types of women empowerment services offered to clients. Choose all that apply:
- Business Training to Enhance Women's Market Opportunities
- Counseling / Legal Services for Women Victims of Violence
- Training on Rights and Responsibilities as Leaders in Participative Models
- Women's Leadership Training
- Women's Rights Education / Gender Issues (training for men and women)
- Other
Type of community development facilities projected to be built, renovated, or purchased as a result of
investments made the during reporting period. Choose all that apply:
- Childcare
- Education
- Healthcare
- Other


Type of individual family housing units projected to be constructed or preserved as a result of
investments made the during reporting period. Choose all that apply:
- Rent
- Sale
- Other
Setting of community development facilities or individual family housing units projected to be
constructed or preserved as a result of investments made the during reporting period. Choose all that
apply:
- Urban
- Rural
Zone identifier for location of housing units. Provide the zip codes or postal codes of housing projects.

Percentage of units projected to be constructed or preserved as a result of investments made the during
reporting period that will be considered to be affordable housing.


Water production capacity per unit over the lifetime of the product. Footnote assumptions.

Potable water production capacity per unit over the lifetime of the product. Footnote assumptions.

Amount of wastewater treated per unit over the lifetime of the product. Footnote assumptions.

Average water utilization/consumption per unit over the lifetime of the product. Footnote assumptions.
Average water utilization/consumption per unit of product replaced over the lifetime of the organizations
product. Include footnote assumptions and describe product replaced.

Note: This calculation should be for water utilization/consumption by the product replaced over the
course of the product lifetime of the organization’s product and not over the course of the product
lifetime of the product that is being replaced.




Types of entities that are buyers or recipients of the organization's products and/or services. Choose all
that apply:
- Individuals/Households
- Small-to-Medium Enterprises
- Large Organizations
- Non-governmental Organizations
- Governmental Organizations
- Other
The level at which the organization tracks information about its clients. Choose one:
-Individual
-Household
Demographic groups of beneficiaries targeted by the organization's operations. Choose all that apply:
- Children and Adolescents
- Disabled
- Minority/Previously Excluded populations
- Women
- Other

Socioeconomic groups of beneficiaries targeted by the organization's operations. Choose all that apply:
- Very poor
- Poor
- Low income
- Other

Setting of the groups of beneficiaries targeted by the organization's operations. Choose all that apply:
- Rural
- Urban


The countries where the organization's products/services are purchased/used. Choose all that apply:
(see excel detailed list)
The states or provinces where the organization's products/services are purchased/used. In countries
where state postal abbreviations exist, use appropriate codes (e.g., New York, USA = NY or Andhra
Pradesh, India= AP).
The countries where the organization's suppliers are located. Choose all that apply: (see excel detailed
list)
   Reporting Format

Selection




Selection

Text
Number of years

Selection




Selection
Selection


Text
Selection




Number of hours
Number of days
Yes/No

Selection




Number of KWh


Number of KWh

Number of KWh




Number of metric tonnes
of CO2 equivalent

Number of metric tonnes
of CO2 equivalent




Selection
Selection


Yes/No
Selection




Selection




Selection




Selection




Selection




Selection
Selection




Selection




Selection




Selection




Selection




List of postal codes

Decimal



Number of liters

Number of liters

Number of liters

Number of liters
Number of liters




Selection




Selection


Selection




Selection




Selection




Selection

List of region abbreviations
or names

Selection
Financial Performance

   ID    Section            Sector                                     Indicator Name
Income Statement
FP5958   Income Statement   Cross-Sector         Earned Revenue

FP2054   Income Statement   Financial Services   Financial Revenue


FP9049   Income Statement   Cross-Sector         Cost of Goods Sold


FP7629   Income Statement   Cross-Sector         Gross Profit


FP2553   Income Statement   Financial Services   Financial Expense


FP4831   Income Statement   Cross-Sector         Personnel Expense

FP9649   Income Statement   Cross-Sector         Selling, General, and Administration Expense

FP1001   Income Statement   Cross-Sector         Operating Expense




FP1657   Income Statement   Cross-Sector         EBITDA

FP1012   Income Statement   Cross-Sector         Interest Expense

FP1717   Income Statement   Financial Services   Impairment Loss

FP3939   Income Statement   Financial Services   Loans Recovered

FP9462   Income Statement   Cross-Sector         Depreciation and Amortization Expense

FP7345   Income Statement   Cross-Sector         Taxes
FP3274   Income Statement   Cross-Sector         Net Income Before Donations
FP3021   Income Statement   Cross-Sector         Contributed Revenue




FP1301   Income Statement   Cross-Sector         Net Income



Balance Sheet
FP6926   Balance Sheet      Cross-Sector         Current Assets




FP2136   Balance Sheet      Cross-Sector         Total Value of Loans and Investments

FP2630   Balance Sheet      Financial Services   Loans Receivable Gross


FP2392   Balance Sheet      Financial Services   Impairment Loss Allowance

FP1129   Balance Sheet      Financial Services   Loans Receivable Net

FP9083   Balance Sheet      Financial Services   Total Deposits

FP4649   Balance Sheet      Cross-Sector         Financial Assets




FP9148   Balance Sheet      Cross-Sector         Fixed Assets


FP5293   Balance Sheet      Cross-Sector         Total Assets
FP2852   Balance Sheet      Cross-Sector         Accounts Payable

FP2269   Balance Sheet      Cross-Sector         Current Liabilities


FP6094   Balance Sheet      Cross-Sector         Financial Liabilities


FP6750   Balance Sheet      Cross-Sector         Loans Payable

FP1996   Balance Sheet      Cross-Sector         Total Liabilities
FP5317   Balance Sheet                      Cross-Sector   Equity or Net Assets



Cash Flow
FP7264   Cash Flow                          Cross-Sector   Cash and Cash Equivalents- Period Start
FP4812   Cash Flow                          Cross-Sector   Cash Flow from Operating Activities


FP9703   Cash Flow                          Cross-Sector   Cash Flow from Investing Activities


FP8244   Cash Flow                          Cross-Sector   Cash Flow from Financing Activities


FP8293   Cash Flow                          Cross-Sector   New Investment Capital

FP3466   Cash Flow                          Cross-Sector   Net Cash Flow

FP6462   Cash Flow                          Cross-Sector   Cash and Cash Equivalents- Period End

Ratios, Concepts, and Calculations
FP4761   Ratios, Concepts, and Calculations Cross-Sector   Revenue Growth




FP3297   Ratios, Concepts, and Calculations Cross-Sector   Income Growth




FP4373   Ratios, Concepts, and Calculations Cross-Sector   Gross Margin




FP7897   Ratios, Concepts, and Calculations Cross-Sector   Operating Profit Margin


FP6856   Ratios, Concepts, and Calculations Cross-Sector   Working Capital


FP4326   Ratios, Concepts, and Calculations Cross-Sector   Return on Assets (ROA)
FP2651   Ratios, Concepts, and Calculations Cross-Sector         Return on Equity (ROE)




FP9475   Ratios, Concepts, and Calculations Cross-Sector         Fixed Costs

FP5242   Ratios, Concepts, and Calculations Cross-Sector         Entrepreneur Investment

FP3774   Ratios, Concepts, and Calculations Cross-Sector         Community Service Donations

FP1192   Ratios, Concepts, and Calculations Financial Services   Deposits to Loans




FP8569   Ratios, Concepts, and Calculations Financial Services   Microfinance Operating Efficiency




FP8295   Ratios, Concepts, and Calculations Financial Services   Microfinance Personnel Efficiency




FP2635   Ratios, Concepts, and Calculations Financial Services   Non Performing Loans (Portfolio at Risk)- 30 days




FP6373   Ratios, Concepts, and Calculations Financial Services   Non Performing Loans (Portfolio at Risk)- 90 days




FP9717   Ratios, Concepts, and Calculations Financial Services   Loan Write-offs


FP1307   Ratios, Concepts, and Calculations Financial Services   Total Investment Pool

FP2638   Ratios, Concepts, and Calculations Financial Services   Capital Available - Borrowed Funds
FP5662   Ratios, Concepts, and Calculations Financial Services   Capital Available - Equity Capital
                                                 Definition                                                          Reporting Format

Revenue resulting from all business activities during the reporting period.                                       Currency
Earned revenue is total revenues less "Contributed Revenue" (Grants and Donations).
All interest, fees, dividends, and commissions earned on the organization's investment portfolio and other        Currency
financial assets during the reporting period. This amount also includes other revenues related to financial
service provision.
Direct costs attributable to the production of the goods sold by the organization during the reporting            Currency
period. The cost should include all costs of purchase, costs of conversion, and other direct costs incurred
in producing and selling the organization's products.
The organization's residual profit after selling a product or service and deducting the costs directly            Currency
associated with its production. Gross Profit is "Earned Revenue" less "Cost of Goods Sold".

All interest, fees, and commissions incurred on the organization's liabilities, including any client deposit      Currency
accounts held by the organization, borrowings, subordinated debt, and other financial liabilities during the
reporting period.
Expenses related to personnel, including wages, benefits, trainings, and payroll taxes incurred by the            Currency
organization during the reporting period.
Sum of all direct and indirect selling expenses and all general and administrative expenses incurred by the       Currency
organization during the reporting period.
Expenditures incurred by the organization as a result of performing its normal business operations.               Currency

NOTE: For financial services companies this does not include Financial Expenses or provisions for loan
losses (impairment losses).

Organization's earnings, excluding contributed revenues, before interest, taxes, depreciation and                 Currency
amortization during the reporting period.
Interest incurred during the reporting period on all liabilities, including any client deposit accounts held by   Currency
the organization, borrowings, subordinated debt, and other liabilities.
The non-cash expenses of the organization during the reporting period. This value is used to create or            Currency
increase the Impairment Loss Allowance on the balance sheet.
Value collected by the organization during the reporting period on loans that had previously been written         Currency
off.
Value of expenses recorded by the organization during the reporting period for depreciation and                   Currency
amortization.
Value of income taxes accrued by the organization during the reporting period.                                    Currency
Net Income or change in unrestricted net assets resulting from all business activities during the reporting       Currency
period, excluding donations. The organization's net profit before donations.
Contributed revenue during the reporting period. Includes both unrestricted and restricted operating        Currency
grants and donations and in-kind contributions. Does NOT include equity grants for capital, grants that are
intended for future operating periods, or grants that will be passed through to other organizations. Grants
should be recognized as income over the periods necessary to match them with the related costs which
they are intended to compensate, on a systematic basis. If a grant relates to expenses already incurred and
no future related costs are expected, the grant should be recognized as income of the period in which it
becomes receivable.

Net Income or change in unrestricted net assets resulting from all business activities during the reporting      Currency
period and all Contributed Revenue. The organization's net profit.



Value, at the end of the reporting period, of all assets that are reasonably expected to be converted into       Currency
cash within one year in the normal course of business. Current assets can include cash, accounts
receivable, inventory, marketable securities, prepaid expenses and other liquid assets that can be readily
converted to cash.
Value, at the end of the reporting period, of financial portfolio products including loans and investments in    Currency
investees.
Value of outstanding principals due for all of the organization's outstanding loans to clients at the end of     Currency
the reporting period. This includes current, delinquent, and renegotiated loans, but not loans that have
been written off. It does not include interest receivable.
Value of asset account setup by the organization as a provision for the potential future loss of capital that    Currency
has been lent out by the firm at the end of the reporting period.
The net value of the organization's loans receivable.                                                            Currency
Calculation: Loans Receivable Gross - Impairment Loss Allowance
Value of the organization's customer deposits, whether voluntary, compulsory, demand, or term at the             Currency
end of the reporting period.
Value, at the end of the reporting period, of all assets that represent debt, equity, and cash assets such as:   Currency
stocks, bonds, mutual funds, cash, and cash management accounts. Values of assets should be based
upon fair market value where efficient secondary markets exist and otherwise at historic cost.

Value, at the end of the reporting period, of all long-term tangible assets that are not expected to be          Currency
converted into cash in the current or upcoming fiscal year, e.g., buildings, real estate, production
equipment, and furniture. Sometimes called PLANT.
Value, at the end of the reporting period, of all assets.                                                        Currency
Value, at the end of the reporting period, of all outstanding debts that must be paid within a given period      Currency
of time in order to avoid default.
Value, at the end of the reporting period, of all liabilities that are expected to be settled with one year in   Currency
the normal course of business. Current liabilities can include accounts payable, lines of credit, or other
short term debts.
Value, at the end of the reporting period, of an organization's financial liabilities. Financial liabilities     Currency
include all borrowed funds, deposits held, or other contractual obligations to deliver cash.

The remaining balance, at the end of the reporting period, on all the organization's outstanding debt            Currency
obligations carried on the balance sheet.
Value of organization's liabilities at the end of the reporting period.                                          Currency
The residual interest, at the end of the reporting period, in the assets of the organization after deducting     Currency
all its liabilities.



Value of the organization's cash equivalents at the beginning of the reporting period.                           Currency
Value of cash flows during the reporting period related to operating activities. Operating activities are the    Currency
principal revenue-producing activities of the entity and other activities that are not investing or financing
activities.
Value of cash flows during the reporting period related to investing activities by the organization. Investing   Currency
activities are the acquisition and disposal of long-term assets and other investments that are not
considered to be cash equivalents.
Value of cash flows during the reporting period related to financing activities by the organization.             Currency
Financing activities are activities that result in changes in the size and composition of the contributed
equity and borrowings of the organization.
Value of cash flows from the organization's financing activities (both loans and investments) during the         Currency
reporting period.
The net cash flow of the organization during the reporting period. Net cash flow equals inflows less             Currency
outflows of cash and cash equivalents.
Value of the organizations cash equivalents at the end of the reporting period.                                  Currency



Growth in value of the organization's revenue from one reporting period to another.                              Decimal

Calculation: (Earned Revenue in reporting period 2 - Earned Revenue in reporting period 1) / Earned
Revenue in reporting period 1
Growth in value of the organization's Net income Before Donations from one reporting period to another. Decimal

Calculation: (Net Income Before Donations in reporting period 2 - Net Income Before Donations in
reporting period 1) / Net Income Before Donations in reporting period 1

Percent of earned revenues that the organization retains after incurring the direct costs associated with        Decimal
producing the goods and services sold by the company.

Calculation: "Cost of Goods Sold" / "Earned Revenue"
Organization's effectiveness at managing costs and turning earned revenues into income.                          Decimal

Calculation: (Net Income Before Donations + Taxes) / Earned Revenue
Organization's operating liquidity.                                                                              Currency

Calculation: Current Assets - Current Liabilities
Measurement of how well the organization uses assets to generate returns.                                        Decimal

Calculation: Net Income Before Donations / Average Total Assets

Average Total Assets: (Total Assets at the beginning of the period + Total Assets at the end of the period)
/2
Measurement of commercial profitability.                                                                     Decimal

Calculation: Net Income Before Donations / Average Equity or Net Assets

Average Equity or Net Assets: (Average Equity or Net Assets at the beginning of the period + Average
Equity or Net Assets at the end of the period) /2
Costs that do not vary based on production or sales levels.                                                  Currency

Value of the equity and/or other financial contribution in the organization provided by the entrepreneur/s Currency
at the time of investment.
Value of all charitable donations made by the organization                                                 Currency

Ratio of Total Deposits to Loans Receivable Gross.                                                           Decimal

Calculation: Average Total Deposits / Average Loans Receivable Gross

Note: To calculate the “Average”, add the beginning balance and the ending balance and divide by 2.

Ratio of Operating Expense to Loans Receivable Gross.                                                        Decimal

Calculation: Operating Expense / Average Loans Receivable Gross

Note: To calculate the “Average”, add the beginning balance and the ending balance and divide by 2.

Ratio of Personnel Expense to Loans Receivable Gross.                                                        Decimal

Calculation: Personal Expense / Average Loans Receivable Gross

Note: To calculate the “Average”, add the beginning balance and the ending balance and divide by 2.

Value of all loans outstanding that have one or more installments of principal past due for more than 30     Currency
days. This includes the entire unpaid principal balance, including both the past due and future
installments, but not accrued interest. It also includes loans that have been restructured or rescheduled.

Value of all loans outstanding that have one or more installments of principal past due for more than 90     Currency
days. This includes the entire unpaid principal balance, including both the past due and future
installments, but not accrued interest. It also includes loans that have been restructured or rescheduled.

Value of loans written off by the organization during the reporting period. This references the accounting Currency
transaction of removing a loan from the balance sheet and decreasing the Impairment Loss Allowance on
the balance sheet.
Value of capital available for lending and investing. This capital can come from debt obligations or equity Currency
investments in the organization.
Value of the portion of the organization's total lending pool that has been raised by assuming a debt       Currency
obligation on the organization's balance sheet. Includes debt obligations with equity characteristics.
Value of equity contributions to the lending pool. Non-Profits: Enter permanent capital, which is   Currency
calculated as Net Assets Available for Lending/Investing at the end of the fiscal year.
Operational Impact

ID       Section                    Sector               Indicator Name                                                Definition                                                                                                     Reporting Format
Governance & Ownership
OI2330   Governance & Ownership     Cross-Sector         Governance Policies                                            Indicate whether the organization has written corporate governance policies that have been                    Yes/No
                                                                                                                        communicated to stakeholders.
OI1075     Governance & Ownership   Cross-Sector         Board of Directors                                             Number of members of organization's Board of Directors or other governing body, as of the end of the          Number of people
                                                                                                                        reporting period.
OI3630     Governance & Ownership   Cross-Sector                                Board of Directors: Meeting Frequency Frequency of Board of Directors or governing body meetings (virtual meetings should be included in              Selection
                                                                                                                        this count). Choose one:
                                                                                                                        - Annually
                                                                                                                        - Semi-annually
                                                                                                                        - Quarterly
                                                                                                                        - Other
OI6696     Governance & Ownership   Cross-Sector                                Board of Directors: Minority/Previously Number of Board of Directors or other governing body members who belong to minority or previously             Number of people
                                                                                Excluded                                excluded groups, as of the end of the reporting period.
OI8118     Governance & Ownership   Cross-Sector                                Board of Directors: Female              Number of females members of the organizations Board of Directors or other governing body, as of              Number of people
                                                                                                                        the end of the reporting period. .
OI4070     Governance & Ownership   Cross-Sector                                Board of Directors: Independence        Number of Independent members of the organization's Board of Directors or governing body, as of the           Number of people
                                                                                                                        end of the reporting period.
OI2840     Governance & Ownership   Cross-Sector         Female Ownership                                               Percentage of the company that is female-owned as of the end of the reporting period.                         Decimal

                                                                                                                       Calculation: number of total shares owned by females/number of total shares.

                                                                                                                       Note: Where regional or local laws apply for calculating ownership by previously excluded groups,
                                                                                                                       reporting should be consistent with these laws. Where laws do not exist, shares that are publicly
                                                                                                                       traded or owned by institutions cannot contribute to the number of female owned shares.

OI7194     Governance & Ownership   Cross-Sector         Minority/Previously Excluded Ownership                        Percentage of the company that is owned by individuals who belong to minority or previously                    Decimal
                                                                                                                       excluded groups, as of the end of the reporting period.

                                                                                                                       Calculation: number of total shares owned by minorities/number of total shares.

                                                                                                                       Note: Where regional or local laws apply for calculating ownership by previously excluded groups,
                                                                                                                       reporting should be consistent with these laws. Where laws do not exist, shares that are publicly
                                                                                                                       traded or owned by institutions cannot contribute to the number of minority/previously excluded
                                                                                                                       owned shares.

Social Policies
OI1806      Social Policies         Cross-Sector         Code of Ethics                                                Indicate whether the organization has a written code of ethics that has been communicated to                   Yes/No
                                                                                                                       employees.
OI2596     Social Policies          Cross-Sector         Conflict of Interest Policy                                   Indicate whether the organization has a written policy to monitor and disclose any potential conflicts         Yes/No
                                                                                                                       of interest between the company, board members, owners, or material investors.

OI9379     Social Policies          Cross-Sector         Local Compliance                                              Indicate whether the organization has been found to be out of compliance with any local labor, tax, or         Yes/No
                                                                                                                       environmental regulations during the reporting period.
OI5164     Social Policies          Cross-Sector         Financial Statement Review                                    Indicate whether it is the organization's policy to produce financial statements that are verified             Yes/No
                                                                                                                       annually by a certified accountant.
OI4324     Social Policies          Cross-Sector         Community Service                                             Indicate whether the organization has a written community service policy.                                      Yes/No
OI4753     Social Policies          Cross-Sector         Client Protection Policy                                      Indicate whether the organization has a written policy for client protection with mechanisms to ensure         Yes/No
                                                                                                                       compliance.
OI4432     Social Policies          Cross-Sector         Child Labor Policy                                            Indicate whether the organization has a written child labor policy in line with International Labour           Yes/No
                                                                                                                       Organization (ILO) standards.
OI3652     Social Policies          Cross-Sector         Fair Hiring / Recruiting Practices                            Indicate whether the organization has a written policy to recruit employees equally, irrespective of           Yes/No
                                                                                                                       gender, race, color, disability, political opinion, sexual orientation, age, religion, or social or ethnic
                                                                                                                       origin.
OI6167     Social Policies          Cross-Sector         Fair Career Advancement Practices                             Indicate whether the organization has a written policy to support progression/promotion of                     Yes/No
                                                                                                                       employees equally irrespective of gender, race, color, disability, political opinion, sexual orientation,
                                                                                                                       age, religion, or social or ethnic origin.
OI2419     Social Policies          Cross-Sector         Fair Compensation Practices                                   Indicate whether the organization has a written policy to compensate employees equally irrespective            Yes/No
                                                                                                                       of gender, race, color, disability, political opinion, sexual orientation, age, religion or social or ethnic
                                                                                                                       origin.
OI9088     Social Policies          Cross-Sector         Sexual Harassment Policy                                      Indicate whether the organization has a written policy to combat sexual harassment in line with                Yes/No
                                                                                                                       internationally-recognized standards.
OI8001     Social Policies          Cross-Sector         Worker Safety                                                 Components of the organization's occupational worker safety policy. Choose all that apply:                     Selection
                                                                                                                       - Place and maintain the worker in an environment adapted to the worker’s physiological and
                                                                                                                       psychological capabilities
                                                                                                                       - Prevent health-related departures caused by working conditions
                                                                                                                       - Promote and maintain the physical, mental, and social wellbeing of workers in all occupations
                                                                                                                       - Protect workers from health risks resulting from working conditions

OI8113     Social Policies          Cross-Sector         Market Research on Clients                                    Indicate whether the organization uses market research to identify the needs of clients and potential          Yes/No
                                                                                                                       clients.
OI9714     Social Policies          Cross-Sector                                Market Research on Clients: Research   Process by which the organization identifies client needs. Choose one:                                         Selection
                                                                                Process                                - Market research for development of new products
                                                                                                                       - Client satisfaction assessment (interviews, surveys, focus groups, etc.)
                                                                                                                       - Interviews with exiting clients
                                                                                                                       - Other
OI3857     Social Policies          Cross-Sector                                Market Research on Clients: Research   Frequency with which organization conducts market research on clients. Choose one:                             Selection
                                                                                Frequency                              - Regularly
                                                                                                                       - Annually
                                                                                                                       - Semi-annually
                                                                                                                       - Bi-annually
                                                                                                                       - Occasionally from time-to-time
                                                                                                                       - Never
                                                                                                                       - Planning to start
OI1323     Social Policies          Cross-Sector         Client Exit Surveys                                           Frequency with which organization conducts exit surveys or informal feedback surveys from exiting              Selection
                                                                                                                       clients. Choose one:
                                                                                                                       - Regularly
                                                                                                                       - Annually
                                                                                                                       - Semi-annually
                                                                                                                       - Bi-annually
                                                                                                                       - Occasionally from time-to-time
                                                                                                                       - Never
                                                                                                                       - Planning to start
OI2742     Social Policies          Cross-Sector         Employment Benefits                                           Benefits to full-time employees.                                                                               Selection

                                                                                                                       NOTE: benefits could be offered directly by the organization, or by regional governmental programs in
                                                                                                                       the region of operations.

                                                                                                                       Choose all that apply:
                                                                                                                       -Health insurance
                                                                                                                       -Dental insurance
                                                                                                                       -Disability coverage
                                                                                                                       -Life insurance
                                                                                                                       -Maternity/paternity leave
                                                                                                                       -Retirement provisions
                                                                                                                       -Stock ownership
OI1503     Social Policies          Cross-Sector         Healthcare Benefits Premium Covered                           Percentage of Full-time employee's healthcare premium that is covered. Provide a weighted average              Decimal
                                                                                                                       based upon number of employees if percentage differs between full-time employees.

                                                                                                                       NOTE: Premium could be covered directly by the organization, or by regional governmental programs
                                                                                                                       in the region of operations.

PI4739     Social Policies          Cross-Sector         Supplier Evaluation                                           Indicate whether the organization considers social and environmental performance when evaluating          Yes/No
                                                                                                                       suppliers.
OI7783     Social Policies          Financial Services   Social Responsibility to Microfinance Clients                 Identify policies the organization uses to protect clients. Choose all that apply:                        Selection
                                                                                                                       - A mechanism to handle clients' complaints is in place, has dedicated staff resources, and is actively
                                                                                                                       used.
                                                                                                                       -Acceptable and unacceptable debt collection practices are clearly spelled out in a code of ethics, book
                                                                                                                       of staff rules, or debt collection manual.
                                                                                                                       -All staff are trained to communicate effectively with clients, ensuring that they understand the
                                                                                                                       products, the terms of the contract, and clients' rights and obligations. Communications techniques
                                                                                                                       address literacy limitations (e.g., reading contracts out loud, materials in local languages).
                                                                                                                       - Clients are told how their information will be used, and no external use is made of such data without
                                                                                                                       client consent.
                                                                                                                       -Productivity targets and incentive systems reward growth only if portfolio quality is high and do not
                                                                                                                       create biases in favor of lending too much to one client.
                                                                                                                       -Prices, terms, and conditions of all financial products are fully disclosed to the client prior to sale.
                                                                                                                       Information provided includes interest charges, insurance premiums, minimum balances , all fees,
                                                                                                                       penalties, linked products, third party fees, and whether those can change over time.
                                                                                                                       -The financial institution does not charge clients for its own inefficiency. Its pricing and efficiency
                                                                                                                       compare favorably to its peers and competitors.
                                                                                                                       -The institution’s corporate culture and human resources systems value and reward high standards of
                                                                                                                       ethical behavior.
                                                                                                                       -The loan approval process evaluates borrower repayment capacity including over-indebtedness. Loan
                                                                                                                       approval does not rely solely on guarantees (including peer guarantees, co-signers, or collateral) as a
                                                                                                                       substitute for good capacity analysis.




Environmental Policies
OI1254   Environmental Policies     Cross-Sector         Environmental Management System                               Components of the organization's environmental management system. Choose all that apply:                       Selection
                                                                                                                       - Policy statement documenting the organization's commitment to the environment
                                                                                                                       - Assessment undertaken of the environmental impact of the organization's business activities
                                                                                                                       - Stated objectives and targets for environmental aspects of the organization's operations
                                                                                                                       - Programming designed, with allocated resources, to achieve these targets
                                                                                                                       - Periodic compliance and auditing to evaluate programs conducted
OI6765   Environmental Policies      Cross-Sector         Green Building Practices                                     Green building practices employed by the company. Choose all that apply:                                  Selection
                                                                                                                       - Building construction and/or operations make use of sustainable materials (e.g. reclaimed products)
                                                                                                                       - Buildings employ energy saving strategies (e.g. energy use monitoring, efficient appliances and
                                                                                                                       lighting, renewable energy use)
                                                                                                                       - Buildings use systems for increasing water efficiency (e.g. water efficient appliances, fixtures, and
                                                                                                                       landscaping)
                                                                                                                       - Buildings use systems to monitor and improve air quality (e.g. increased ventilation, access to natural
                                                                                                                       daylight)
                                                                                                                       - New building sites are chosen based on sustainability considerations (e.g. minimizing impact on
                                                                                                                       ecosystems and waterways)

OI5929   Environmental Policies      Cross-Sector         Biodiversity Assessment                                      Biodiversity-related assessments undertaken by the organization. Choose all that apply:                   Selection
                                                                                                                       - Accounted for soil pollution issues, availability and quality of water resources, pest disease and weed
                                                                                                                       levels
                                                                                                                       - Accounted for the potential impact of production on adjacent crops and the adjacent area
                                                                                                                       - Accounted for the prior use of land (e.g. historical/archaeological remains, previous crops)
                                                                                                                       - Checked for any off-site contaminant (e.g. invasive species) or pollution risk and protected against
                                                                                                                       those through adequate buffer zones when necessary.
                                                                                                                       - Developed a set of provisions related to wildlife habitats and food sources through hedges, field
                                                                                                                       margins, extensive pasture, etc.
                                                                                                                       - Evaluated the importance of the land’s location within the area and any regulations related to the site
                                                                                                                       (sensitive area, catchments area, protected area, vicinity of habitat, etc)
OI7860   Environmental Policies      Cross-Sector         Waste Water Treatment Compliance                             Indicate whether the organization's practices related to discharge of wastewater comply with local        Yes/No
                                                                                                                       legal requirements.
OI3475   Environmental Policies      Agriculture          Water Quality Monitoring                                     Indicate whether the organization has established water quality monitoring and analysis programs that Yes/No
                                                                                                                       account for potential contaminants and are compliant with applicable laws.

OI7365   Environmental Policies      Agriculture          Water Management                                             Water management practices employed by the organization. Choose all that apply:                            Selection
                                                                                                                       - Buffer zones adjacent to waterways are planted, maintained, or restored, preferably with native
                                                                                                                       species.
                                                                                                                       - Manures and fertilizers are stored in a clean, dry location where there is no risk of contamination of
                                                                                                                       watercourses, and separate from nursery stock; they are not applied to waterlogged, steep, or frozen
                                                                                                                       ground where there is a risk of run-off.
                                                                                                                       - No untreated sewage water is used for irrigation
                                                                                                                       - Sources of water are carefully and regularly assessed for their microbial, chemical, and mineral
                                                                                                                       content, and properly managed in accordance with the assessment results.
                                                                                                                       - The use of inputs as well as release of wastewater is properly managed in order to preserve
                                                                                                                       surrounding water sources


Environmental Performance
OI8825   Environmental Performance   Cross-Sector         Energy Purchased                                             Amount of purchased energy consumed during the reporting period.                                           Number of KwH
OI3324   Environmental Performance   Cross-Sector                               Energy Purchased: Renewable            Amount of purchased energy consumed from renewable sources such as solar, wind, geothermal,                Number of KwH
                                                                                                                       hydro energy, and biomass during the reporting period.
OI1496   Environmental Performance   Cross-Sector                               Energy Purchased: Non-Renewable        Amount of purchased energy consumed from non-renewable sources such as coal, nuclear energy,               Number of KwH
                                                                                                                       natural gas, and crude oil derivatives during the reporting period.
OI9624   Environmental Performance   Cross-Sector         Energy Produced On-site                                      Amount of on-site energy produced and consumed during the reporting period.                                Number of KwH
OI2496   Environmental Performance   Cross-Sector                             Energy Produced On-site: Renewable       Amount of on-site energy produced and consumed from renewable sources such as solar, wind,                 Number of KwH
                                                                                                                       geothermal, hydro energy, and biomass during the reporting period.
OI1495   Environmental Performance   Cross-Sector                               Energy Produced On-site: Non-          Amount of on-site energy produced and consumed from non-renewable sources such as coal, natural            Number of KwH
                                                                                Renewable                              gas, and crude oil derivatives during the reporting period.
OI6697   Environmental Performance   Cross-Sector         Energy Conservation                                          Energy conservation achieved through reducing the amount of energy needed to carry out the same            Number of KwH
                                                                                                                       processes or tasks. This includes energy saved due to process redesign, use of energy-saving
                                                                                                                       equipment, or the elimination of unnecessary energy use. This does not include overall reduction in
                                                                                                                       energy consumption from reduced organizational activities (e.g. partial outsourcing).

OI1697   Environmental Performance   Cross-Sector         Water Use                                                    Amount of water used for the organization's operations during the reporting period, including uses for Number of liters
                                                                                                                       productive processes such as packaging, manufacturing, and for human consumption.

OI3031   Environmental Performance   Cross-Sector                               Water Use: Municipal                   Amount of water drawn from municipal water sources for the organization's operations during the        Number of liters
                                                                                                                       reporting period, including uses for productive processes such as packaging, manufacturing, and for
                                                                                                                       human consumption.
OI6721   Environmental Performance   Cross-Sector                               Water Use: Rainwater                   Amount of rainwater used for the organization's operations during the reporting period, including uses Number of liters
                                                                                                                       for productive processes such as packaging, manufacturing, and for human consumption.

OI1927   Environmental Performance   Cross-Sector                               Water Use: Recycled                    Amount of recycled water used for the organization's operations during the reporting period, including Number of liters
                                                                                                                       uses for productive processes such as packaging, manufacturing, and for human consumption.

OI8828   Environmental Performance   Cross-Sector                               Water Use: Wastewater                  Amount of wastewater used for the organization's operations during the reporting period, including         Number of liters
                                                                                                                       uses for productive processes such as packaging, manufacturing, and for human consumption.

OI4015   Environmental Performance   Cross-Sector         Water Conservation                                           Water reduction achieved through water conservation efforts in operations during the reporting              Number of liters
                                                                                                                       period. Conservation efforts could include low-flow toilets, rainwater collection facilities, etc. Footnote
                                                                                                                       conservation strategies employed and calculation method.

OI9412   Environmental Performance   Cross-Sector         Wastewater Treatment                                         Wastewater treated from productive processes during the reporting period. Footnote method for              Number of liters
                                                                                                                       calculating amount of water treated.
OI1479   Environmental Performance   Cross-Sector         Greenhouse Gas Emissions                                     Greenhouse gases emitted through organization's operations in metric tonnes of CO2 equivalent              Number of metric tonnes
                                                                                                                       during the reporting period. Refer to International Panel on Climate Change (IPCC) emission factors.       of CO2 equivalent
                                                                                                                       Leverage Global Reporting Initiative (GRI) guidance for this calculation. Footnote calculations and
                                                                                                                       assumptions.
OI4112   Environmental Performance   Cross-Sector                               Greenhouse Gas Emissions: Direct       Greenhouse gases emitted in metric tonnes of CO2 equivalent from direct emissions sources. Leverage        Number of metric tonnes
                                                                                                                       Global Reporting Initiative (GRI) guidance for this calculation. Footnote calculations and assumptions.    of CO2 equivalent

OI9604   Environmental Performance   Cross-Sector                               Greenhouse Gas Emissions: Indirect     Greenhouse gases emitted in metric tonnes of CO2 equivalent from indirect emissions sources.               Number of metric tonnes
                                                                                                                       Leverage Global Reporting Initiative (GRI) guidance for this calculation. Footnote calculations and        of CO2 equivalent
                                                                                                                       assumptions.
OI6709   Environmental Performance   Cross-Sector         Waste Produced                                               Amount of waste created by the organization's operations during the reporting period.                      Number of metric tonnes

OI1346   Environmental Performance   Cross-Sector                               Waste Produced: Hazardous Waste        Amount of hazardous waste created by the organization's operations during the reporting period.            Number of metric tonnes
                                                                                                                       Note: hazardous waste as defined by national legislation at the point of generation.
OI7442   Environmental Performance   Cross-Sector                               Waste Produced: Non-Hazardous          Amount of non-hazardous waste created by the organization's operations during the reporting period.        Number of metric tonnes
                                                                                Waste
OI6192   Environmental Performance   Cross-Sector         Waste Disposed                                               Amount of waste disposed during the reporting period.                                                      Number of metric tonnes

OI9847   Environmental Performance   Cross-Sector                               Waste Disposed: Composted              Amount of waste disposed by composting during the reporting period.                                        Number of metric tonnes

OI2535   Environmental Performance   Cross-Sector                               Waste Disposed: Recycled/Reused        Amount of waste disposed through reuse and recycling during the reporting period.                          Number of metric tonnes

OI8357   Environmental Performance   Cross-Sector                               Waste Disposed: Incinerated            Amount of waste disposed through incineration during the reporting period.                                 Number of metric tonnes

OI4483   Environmental Performance   Cross-Sector                               Waste Disposed: Landfill               Amount of waste disposed through landfills during the reporting period.                                    Number of metric tonnes

OI8843   Environmental Performance   Cross-Sector                               Waste Disposed: Other                  Amount of waste disposed through other means during the reporting period.                                  Number of metric tonnes

OI7920   Environmental Performance   Cross-Sector         Waste Reductions                                             Waste reductions achieved during the reporting period through programs for substitution, recycling or Number of metric tonnes
                                                                                                                       recovery. Footnote calculations and assumptions.
OI5942   Environmental Performance   Cross-Sector         Toxic Materials                                              Amount of toxic materials used in the manufacturing process during the reporting period.              Number of metric tonnes

OI4328   Environmental Performance   Cross-Sector         Recycled Materials                                           Amount of recycled materials used in products (including packaging) during the reporting period.           Number of metric tonnes

OI5101   Environmental Performance   Cross-Sector         Biodegradable Materials                                      Amount of biodegradable materials used in products (including packaging) during the reporting period. Number of metric tonnes

OI1937   Environmental Performance   Agriculture          Cultivated Land Area                                         Hectares under cultivation.                                                                                Number of hectares
OI2605   Environmental Performance   Agriculture          Sustainable Cultivated Land Area                             Hectares under sustainable cultivation.                                                                    Number of hectares
OI9891   Environmental Performance   Agriculture          Agrochemicals Used                                           Amount of highly hazardous pesticides used.                                                                Number of kilograms
OI2569   Environmental Performance   Agriculture          Area Treated with Agrochemicals                              Area of land treated with highly hazardous pesticides.                                                     Number of hectares

Employees
OI9255   Employees                   Cross-Sector         Total Employees                                              Number of people employed by the organization at the end of the reporting period. This is the sum of       Number of people
                                                                                                                       all paid full-time, part-time, and temporary employees.
OI7048   Employees                   Cross-Sector                               Total Employees: Female                Number of females employed by the organization at the end of the reporting period. This is the sum of      Number of people
                                                                                                                       all paid full-time, part-time, and temporary female employees.
OI3121   Employees                   Cross-Sector                               Total Employees: Minority/Previously   Number of employees who belong to minority or previously excluded groups at the end of the                 Number of people
                                                                                Excluded                               reporting period. This is the sum of all paid full-time, part-time, and temporary minority or previously
                                                                                                                       excluded employees.
OI3160   Employees                   Cross-Sector         Full-time Employees                                          Number of full-time employees at the end of the reporting period.                                          Number of people
OI6213   Employees                   Cross-Sector                               Full-time Employees: Female            Number of full-time female employees at the end of the reporting period.                                   Number of people
OI8147   Employees                   Cross-Sector                               Full-time Employees:                   Number of full-time employees who belong to minority or previously excluded groups at the end of           Number of people
                                                                                Minorities/Previously Excluded         the reporting period.
OI8251   Employees                   Cross-Sector                               Full-time Employees: Managers          Number of full-time management employees at the end of the reporting period.                               Number of people

OI1571   Employees                   Cross-Sector                               Full-time Employees: Female Managers Number of full-time female management employees at the end of the reporting period.                          Number of people

OI3140   Employees                   Cross-Sector                             Full-time Employees:                     Number of full-time management employees who belong to minority or previously excluded groups at           Number of people
                                                                              Minorities/Previously Excluded           the end of the reporting period.
OI8864   Employees                   Cross-Sector                             Part-time Employees                      Number of part-time employees at the end of the reporting period.                                          Number of people
OI8838   Employees                   Cross-Sector                             Part-time Employees: Female              Number of female part-time employees at the end of the reporting period.                                   Number of people
OI6508   Employees                   Cross-Sector                             Part-time Employees:                     Number of part-time employees who belong to minority or previously excluded groups at the end of           Number of people
                                                                              Minorities/Previously Excluded           the reporting period.
OI9028   Employees                   Cross-Sector         Temporary Employees                                          Number of temporary employees at the end of the reporting period.                                          Number of people
OI8408   Employees                   Cross-Sector                             Temporary Employees: Hours Worked        Total number of paid hours worked by temporary employees during the reporting period.                      Number of hours
OI1166   Employees                   Cross-Sector         Volunteer Hours Worked                                       Total number of hours worked by volunteers that supported the organization during the reporting            Number of people
                                                                                                                       period.
OI3653   Employees                   Cross-Sector         Departing Employees                                          Number of full-time employees departing the organization (for any reason) during the reporting             Number of people
                                                                                                                       period.
OI8266   Employees                   Cross-Sector         Employees Residing in Low-Income Areas                       Number of employees, including full-time or part-time but not temporary, as of the end of the              Number of people
                                                                                                                       reporting period that reside in low income areas.
OI4061   Employees                   Cross-Sector         Healthcare Benefits Participants                             Number of full-time employees who received healthcare benefits through the organization's programs         Number of people
                                                                                                                       during the reporting period.
OI8429   Employees                   Cross-Sector         Community Service Hours Contributed                          Number of hours volunteered by full-time and part-time employees of the organization. This should          Number of hours
                                                                                                                       include both paid and unpaid time spent volunteering during traditional work hours, either for
                                                                                                                       company-organized events or for employee-initiated activities.
OI5896   Employees                   Education            Teachers Employed                                            Number of teachers employed by the organization at the end of the reporting period.                        Number of people
OI4846   Employees                   Education            Other School Staff Employed                                  Number of other school staff employed by the organization at the end of the reporting period. Other        Number of people
                                                                                                                       school staff could include office, maintenance, transportation, technical, other support services staff,
                                                                                                                       etc.
OI2818   Employees                   Financial Services   Loan Officers Employed                                       Number of loan officers employed by the organization.                                                      Number of people
OI3116    Employees                Financial Services                          Loan Officers Employed: Female         Number of female loan officers employed by the organization.                                              Number of people
OI5323    Employees                Health               Caregivers Employed                                           Number of caregivers employed by the organization at the end of the reporting period.                     Number of people
OI5796    Employees                Health                                      Caregivers Employed: Doctors           Number of doctors, licensed or certified based on local requirements, employed by the organization at     Number of people
                                                                                                                      the end of the reporting period.
OI3891    Employees                Health                                      Caregivers Employed: Nurses            Number of nurses (including nurse practitioners), licensed or certified based on local requirements,      Number of people
                                                                                                                      employed by the organization at the end of the reporting period.
OI3873    Employees                Health                                      Caregivers Employed: Physicians' Aides Number of physicians' aides employed by the organization at the end of the reporting period.              Number of people

OI6902    Employees                Health                                      Caregivers Employed: Other             Number of "other" caregivers employed by the organization at the end of the reporting period.             Number of people
                                                                                                                      Footnote description of "other."
OI8118    Employees                Health               Departing Caregivers                                          Number of caregivers departing organization (for any reason) during the reporting period.                 Number of people

Wages
OI9011    Wages                    Cross-Sector         Total Wages                                                   Value of wages (including bonuses) paid to all employees during the reporting period.                     Currency
OI5339    Wages                    Cross-Sector                                Total Wages: Female                    Value of wages (including bonuses) paid to all female employees during the reporting period.              Currency

OI5576    Wages                    Cross-Sector                                Total Wages: Minorities/Previously     Value of wages (including bonuses) paid to all employees who belong to minority or previously             Currency
                                                                               Excluded                               excluded groups during the reporting period.
OI5887    Wages                    Cross-Sector         Full-time Wages                                               Value of wages (including bonuses) paid to all full-time employees during the reporting period.           Currency

OI8941    Wages                    Cross-Sector                                Full-time Wages: Female                Value of wages (including bonuses) paid to all female full-time employees during the reporting period.    Currency

OI1508    Wages                    Cross-Sector                                Full-time Wages: Minority/Previously Value of wages (including bonuses) paid to all full-time employees who belong to minority or                Currency
                                                                               Excluded                             previously excluded groups during the reporting period.
OI6069    Wages                    Cross-Sector                                Full-time Wages: Management          Value of wages (including bonuses) paid to all full-time management employees during the reporting          Currency
                                                                                                                    period.
OI5247    Wages                    Cross-Sector                                Full-time Wages: Female Management Value of wages (including bonuses) paid to all full-time female management employees during the               Currency
                                                                                                                    reporting period.
OI3862    Wages                    Cross-Sector                                Full-time Wages: Minority/Previously Value of wages (including bonuses) paid to all full-time management employees who belong to                 Currency
                                                                               Excluded Management                  minority or previously excluded groups during the reporting period.
OI9948    Wages                    Cross-Sector         Part-time Wages                                             Value of wages (including bonuses) paid to all part-time employees during the reporting period.             Currency

OI8725    Wages                    Cross-Sector                                Part-time Wages: Female                Value of wages (including bonuses) paid to all female part-time employees during the reporting period. Currency

OI9956    Wages                    Cross-Sector                            Part-time Wages: Minority/Previously       Value of wages (including bonuses) paid to all part-time employees who belong to minority or              Currency
                                                                           Excluded                                   previously excluded groups during the reporting period.
OI4202    Wages                    Cross-Sector         Temporary Employee Wages                                      Value of wages (including bonuses) paid to all temporary employees during the reporting period.           Currency

OI1582    Wages                    Cross-Sector         Wage Equity                                                   Calculation: (wages of highest paid employee during the reporting period) / (wages of lowest paid         Decimal
                                                                                                                      employee during the reporting period).
OI5803    Wages                    Financial Services   Loan Officer Wages                                            Value of wages (including bonuses) paid to loan officers.                                                 Currency

Training & Assessment
OI4229     Training & Assessment   Cross-Sector         Employees Trained                                             Number of employees (full-time, part-time, or temporary) that were trained through programs               Number of people
                                                                                                                      provided by the organization (both internally and externally) during the reporting period.

OI7877    Training & Assessment    Cross-Sector         Total Employee Training Hours                                 Number of training hours provided for employees (full-time, part-time, or temporary) during the           Number of hours
                                                                                                                      reporting period.
OI7390    Training & Assessment    Cross-Sector         Total Employee Training Costs                                 Costs incurred by the organization as a result of training provided to employees (full-time, part-time,   Currency
                                                                                                                      or temporary) during the reporting period. Note: These costs should not include salary/payroll
                                                                                                                      expenses that are incurred during the training hours.
OI3389    Training & Assessment    Education            Educators Trained                                             Number of the organization's teachers, educators, or instructors that received training /education        Number of people
                                                                                                                      during the reporting period.
OI1814    Training & Assessment    Education            Total Educator Training Hours                                 Number of training hours provided for the organization's teachers, educators or instructors during the    Number of hours
                                                                                                                      reporting period.
OI3194    Training & Assessment    Financial Services   Social Performance Management Training                        Indicate whether any of the organization's employees participated in training sessions related to any     Yes/No
                                                                                                                      aspect of social performance management during the reporting period.

OI2709    Training & Assessment    Financial Services                          Social Performance Management          Employees who received training on social performance management during the reporting period.             Selection
                                                                               Training: Participants                 Choose all that apply:
                                                                                                                      - Board Members
                                                                                                                      - Top Management
                                                                                                                      - Middle Management
                                                                                                                      - Loan Officers
                                                                                                                      - Back Office Staff (MIS, Accounting, Administration)
                                                                                                                      - Other
OI3943    Training & Assessment    Financial Services   Financial Services Areas of Training                          Areas of social performance training provided by the organization. Choose all that apply:                 Selection
                                                                                                                      - Acceptable practices of payment collection
                                                                                                                      - Being responsive to clients needs
                                                                                                                      - Collecting high-quality social information
                                                                                                                      - Communications with clients about product pricing, terms, and conditions
                                                                                                                      - Gender sensitivity
                                                                                                                      - Mission orientation
                                                                                                                      - Over-indebtedness prevention
                                                                                                                      - Policy and procedures on safeguarding of clients' data
                                                                                                                      - Poverty measurement
                                                                                                                      - Referring clients complaints to those responsible for handling and resolving them
                                                                                                                      - Social objectives
                                                                                                                      - Other

OI2259    Training & Assessment    Financial Services   Social Performance Management                                 Indicate whether the organization conducts performance appraisals of staff in relation to social          Yes/No
                                                                                                                      performance management.
OI9099    Training & Assessment    Financial Services                          Social Performance Management:         Areas of social performance management evaluated by the organization. Choose all that apply:              Selection
                                                                               Assessment Areas                       - Ability to attract new clients from target market
                                                                                                                      - Client Retention/Drop-out rates
                                                                                                                      - Gender sensitivity skills
                                                                                                                      - Outreach of remote rural communities
                                                                                                                      - Portfolio quality
                                                                                                                      - Quality of interaction with clients
                                                                                                                      - Social data quality
                                                                                                                      - Other

OI4953    Training & Assessment    Financial Services   Social Performance Incentives                                 Indicate whether the organization has employee incentive schemes related to social performance            Yes/No
                                                                                                                      goals.

OI9258    Training & Assessment    Financial Services                          Social Performance Incentives:         Areas of social performance for which there are employee incentives. Choose all that apply:               Selection
                                                                               Incentive Areas                        - Ability to attract new clients from target market
                                                                                                                      - Client Retention/Drop-out rates
                                                                                                                      - Gender sensitivity skills
                                                                                                                      - Outreach of remote rural communities
                                                                                                                      - Portfolio quality
                                                                                                                      - Quality of interaction with clients
                                                                                                                      - Social data quality
                                                                                                                      - Other
OI8334    Training & Assessment    Financial Services                          Social Performance Incentives:         Employees that qualify for social performance incentives. Choose all that apply:                          Selection
                                                                               Participants                           - Board Members
                                                                                                                      - Top Management
                                                                                                                      - Middle Management
                                                                                                                      - Loan Officers
                                                                                                                      - Back Office Staff (MIS, Accounting, Administration)
                                                                                                                      - Other
OI8372    Training & Assessment    Health               Caregivers Trained                                            Number of the organization's caregivers that received training during the reporting period.               Number of people

OI7563    Training & Assessment    Health               Total Hours of Caregiver Training                             Number of training hours provided to the organization's caregivers during the reporting period.           Number of hours
Product Impact

  ID                 Section   Sector
Quantity & Reach
PI1290   Quantity & Reach      Cross-Sector




PI1263   Quantity & Reach      Cross-Sector


PI1775   Quantity & Reach      Cross-Sector
PI9029   Quantity & Reach      Cross-Sector


PI5920   Quantity & Reach      Cross-Sector
PI9601   Quantity & Reach      Cross-Sector


PI7321   Quantity & Reach      Agriculture
PI1478   Quantity & Reach      Financial Services

PI7569   Quantity & Reach      Financial Services

PI8381   Quantity & Reach      Financial Services

PI5476   Quantity & Reach      Financial Services
PI1914   Quantity & Reach      Financial Services




PI7940   Quantity & Reach      Financial Services




PI5066   Quantity & Reach      Financial Services
PI4142   Quantity & Reach   Financial Services




PI4359   Quantity & Reach   Financial Services

PI1656   Quantity & Reach   Financial Services

PI1077   Quantity & Reach   Financial Services

PI9067   Quantity & Reach   Financial Services

PI6439   Quantity & Reach   Financial Services

PI3240   Quantity & Reach   Financial Services

PI3424   Quantity & Reach   Health

PI7699   Quantity & Reach   Health
PI5647   Quantity & Reach   Health

PI7994   Quantity & Reach   Health
PI2194   Quantity & Reach   Health


PI9636   Quantity & Reach   Health

PI2576   Quantity & Reach   Health

PI7648   Quantity & Reach   Health

PI1100   Quantity & Reach   Health
PI2456   Quantity & Reach   Health

PI5965   Quantity & Reach   Housing/Community
                            Facilities
PI7233   Quantity & Reach   Housing/Community
                            Facilities
PI8007   Quantity & Reach   Housing/Community
                            Facilities
PI2410   Quantity & Reach   Housing/Community
                            Facilities
PI4765   Quantity & Reach   Housing/Community
                            Facilities
PI5983   Quantity & Reach   Housing/Community
                            Facilities
Quality & Performance
PI7997   Quality & Performance   Cross-Sector

PI5352   Quality & Performance   Cross-Sector

PI6065   Quality & Performance   Cross-Sector

PI1568   Quality & Performance   Agriculture




PI5736   Quality & Performance   Education

PI4554   Quality & Performance   Education

PI4279   Quality & Performance   Education

PI7787   Quality & Performance   Education


PI7268   Quality & Performance   Education

PI1439   Quality & Performance   Education

PI7957   Quality & Performance   Education


PI5501   Quality & Performance   Education


PI5380   Quality & Performance   Education


PI4243   Quality & Performance   Education


PI5110   Quality & Performance   Education
PI3651   Quality & Performance   Education




PI1902   Quality & Performance   Education

PI7871   Quality & Performance   Education
PI3786   Quality & Performance   Education




PI9215   Quality & Performance   Education




PI6021   Quality & Performance   Education




PI2718   Quality & Performance   Education


PI4924   Quality & Performance   Education




PI8057   Quality & Performance   Education




PI8372   Quality & Performance   Education




PI6091   Quality & Performance   Education

PI8836   Quality & Performance   Education
PI6971   Quality & Performance   Education




PI6210   Quality & Performance   Education

PI5345   Quality & Performance   Education
PI8706   Quality & Performance   Energy


PI7623   Quality & Performance   Energy




PI5376   Quality & Performance   Environment




PI2073   Quality & Performance   Environment

PI8177   Quality & Performance   Environment

PI4127   Quality & Performance   Environment
PI3848   Quality & Performance   Environment
PI4907   Quality & Performance   Environment
PI2012   Quality & Performance   Environment
PI8325   Quality & Performance   Environment
PI8005   Quality & Performance   Environment
PI4247   Quality & Performance   Environment

PI9250   Quality & Performance   Financial Services


PI7467   Quality & Performance   Financial Services
PI5691   Quality & Performance   Financial Services




PI2688   Quality & Performance   Financial Services




PI3687   Quality & Performance   Financial Services




PI2251   Quality & Performance   Financial Services




PI4583   Quality & Performance   Financial Services

PI6414   Quality & Performance   Financial Services

PI1017   Quality & Performance   Health

PI4460   Quality & Performance   Health

PI9905   Quality & Performance   Health

PI1783   Quality & Performance   Health
PI2094   Quality & Performance   Health

PI3361   Quality & Performance   Health


PI9278   Quality & Performance   Health




PI5556   Quality & Performance   Health




PI8847   Quality & Performance   Health
PI1586   Quality & Performance   Housing/Community
                                 Facilities




PI4009   Quality & Performance   Housing/Community
                                 Facilities
PI9170   Quality & Performance   Housing/Community
                                 Facilities

PI9468   Quality & Performance   Water
PI8043   Quality & Performance   Water
PI2884   Quality & Performance   Water




Client Information
PI7094   Client Information      Cross-Sector
PI9349   Client Information   Cross-Sector
PI9835   Client Information   Cross-Sector
PI3193   Client Information   Cross-Sector
PI7098   Client Information   Cross-Sector
PI8330   Client Information   Cross-Sector
PI1945   Client Information   Cross-Sector
PI4237   Client Information   Cross-Sector

PI6266   Client Information   Cross-Sector
PI1190   Client Information   Cross-Sector
PI6751   Client Information   Cross-Sector
PI6372   Client Information   Agriculture
PI7184   Client Information   Health
PI8783   Client Information   Cross-Sector




PI7563   Client Information   Cross-Sector

PI2822   Client Information   Cross-Sector




PI2575   Client Information   Cross-Sector




PI2476   Client Information   Cross-Sector

PI2389   Client Information   Education
PI1081   Client Information   Education
PI7774   Client Information   Education

PI6569   Client Information   Education

PI8069   Client Information   Education

PI4509   Client Information   Education
PI3499   Client Information   Education
PI9282   Client Information        Financial Services




PI5698   Client Information        Financial Services
PI2640   Client Information        Housing/Community
                                   Facilities



Supplier Information
PI9566   Supplier Information      Cross-Sector

PI6385   Supplier Information      Cross-Sector

PI9495   Supplier Information      Cross-Sector

PI5478   Supplier Information      Cross-Sector

PI1849   Supplier Information      Cross-Sector

PI7867   Supplier Information      Cross-Sector

PI5350   Supplier Information      Cross-Sector
PI1728   Supplier Information      Cross-Sector
PI9261   Supplier Information      Cross-Sector

PI6179   Supplier Information      Cross-Sector

PI2566   Supplier Information      Cross-Sector

PI9991   Supplier Information      Agriculture
PI1492   Supplier Information      Cross-Sector

PI7852   Supplier Information      Agriculture



Distributor Information
PI2758   Distributor Information   Cross-Sector

PI6659   Distributor Information   Cross-Sector

PI8470   Distributor Information   Cross-Sector
PI3972   Distributor Information   Cross-Sector

PI8982   Distributor Information   Cross-Sector

PI4881   Distributor Information   Cross-Sector
                        Indicator Name

Units/Volume Produced




Units/Volume Sold


Sales
Units/Volume Exported


Sales from Exports
Units Installed


Sales from Certified Crops
Loan Portfolio Outstanding- Number of Investments

Loan Portfolio Outstanding- Value of Investments

Loans Closed- Number of Investments

Loans Closed- Value of Investments
Equity Portfolio Outstanding- Number of Investments




Equity Portfolio Outstanding- Value of Investments




Equity Deals Closed- Number of Investments
Equity Deals Closed- Value of Investments




Direct Investment Portfolio Outstanding- Number of
Investments
Direct Investment Portfolio Outstanding- Value of Investments

Direct Investment Deals Closed- Number of Investments

Direct Investment Deals Closed- Value of Investments

Total Voluntary Savings Accounts

Total Value of Voluntary Savings Accounts

Health Related Well Visits

Health Related Curative Visits
Procedures/Surgeries

Patient Referrals
Immunizations


Medicinal/Drug Provisions

Attended Newborn Deliveries

Patient Beds

Medical Consultation Rooms
Units of Diagnostic or Life Support Equipment

Number of Housing Units Financed

Value of Housing Units Financed

Number of Community Facilities Financed

Value of Community Facilities Financed

Square Feet of Community Facilities Financed

Value of Commercial or Retail Infrastructure Financed
Group-based Training

Technical Assistance

Organizations Receiving Training

Producer Price Premium




Value of New Education Instruction Materials

Value of New Education Facility Materials

Textbook-to-Student Ratio

Education Facilities New/Improved Space


      Education Facilities New/Improved Space: Classroom

Number of Books in School Library

Student to Facility Ratio


Student to Classroom Ratio


Classroom Square Feet per Student


Student to Toilet Ratio


Student to Teacher Ratio
Teacher Attendance




Teacher Qualifications

Teaching Experience
Student Attendance




      Student Attendance: Female




      Student Attendance: Minorities/Previously Excluded




School Fees


Student Transition Rate




      Student Transition Rate: Female




Student Tests Pass Rate




Student Health Programs

Vocational/ Technical Training
School Meals




Student Transport Vehicles

Student Transportation
Energy Produced


Energy Savings




Greenhouse Gas Offset/Mitigated




Hazardous Waste Avoided

Non-hazardous Waste Avoided

Trees Planted
      Trees Planted: Native Species
Land Reforested
Land Preserved
High Conservation Value Forests Preserved
Water Bodies Preserved
Coastlines Preserved

Active Borrowers per Loan Officer


Effective Interest Rate
Jobs Maintained (In Financed Enterprises)




      Jobs Maintained (In Financed Enterprises): Low Income
      Areas




Jobs Created (In Financed Enterprises)




      Jobs Created (In Financed Enterprises): Low Income
      Areas




New Businesses Created

      New Businesses Created: Low Income Areas

Healthcare Facilities

      Healthcare Facilities: Health Services

      Healthcare Facilities: Manufacturing

      Healthcare Facilities: Built
      Healthcare Facilities: Repaired

Inpatient Facility Occupancy Rate


Operating / Procedural Room Utilization Rate




Medical Equipment Utilization Rate




Patient Wait Time
Energy Efficiency Improvements




Energy Saved/Conserved

Building Re-use


Water Produced
Potable Water Produced
Water Savings




Clients
      Clients: New
      Clients: Very Poor
      Clients: Poor
      Clients: Low Income
      Clients: Female
      Clients: Children/Adolescents
      Clients: Minorities/Previously Excluded

       Clients: Disabled
       Clients: Rural
       Clients: Urban
       Clients: Smallholder
       Clients: Pregnant Women
Individual Client Visits




Client Receiving Free Services

Clients Provided New Access- Consumers




Clients Provided New Access- Businesses




Communities Served

School Enrollment
     School Enrollment: Female
     School Enrollment: Minorities/Previously Excluded

      School Enrollment: Rural

      School Enrollment: Urban

Students Provided Full Scholarship
Students Provided Partial Scholarship
Microfinance Dropout Rate




Loan Insurance- Number of Clients
Individuals Housed




Supplier Organizations

      Supplier Organizations: Local

      Supplier Organizations: Small-to-Medium Enterprises

Purchases from Supplier Organizations

Purchases from Supplier Organizations: Local

Purchases from Supplier Organizations: SME

Supplier Individuals
      Supplier Individuals: Female
      Supplier Individuals: Minorities/Previously Excluded

      Supplier Individuals: Urban

      Supplier Individuals: Rural

     Supplier Individuals: Smallholder
Purchases from Supplier Individuals

      Purchases from Supplier Individuals: Smallholder




Microentrepreneur Distributors

      Microentrepreneur Distributors: Female

      Microentrepreneur Distributors: Minority/Previously
      Excluded
     Microentrepreneur Distributors: Rural

     Microentrepreneur Distributors: Urban

Microentrepreneur Distributors Earnings
                                               Definition

Amount of the product or service produced by the organization during the reporting period.

Note: This indicator is intended to describe the amount of the product that has been manufactured or
the volume of the product that has been cultivated.

This metric should be reported in conjunction with "Unit of Measure"


Amount of the product or service sold by the organization during the reporting period.
This metric should be reported in conjunction with "Unit of Measure"

Revenue from sales of the product or service during the reporting period.
Amount of the product or service exported by the organization during the reporting period.

This metric should be reported in conjunction with "Unit of Measure"
Revenue from sales of exports of the product or service during the reporting period.
Number of units installed by the organization during the reporting period.

This metric should be reported in conjunction with "Unit of Measure"
Sales from certified crops during the reporting period. Footnote certifications.
Number of debt investments on the organization's balance sheet at the end of the reporting period.

Value of debt investments on the organization's balance sheet at the end of the reporting period.

Number of debt investments closed by the organization during the reporting period.

Value of debt investments closed by the organization during the reporting period.
Number of equity investments on the organization's balance sheet at the end of the reporting period.
Equity investments are made in for-profit companies in which the organization receives an ownership
interest in the equity (stock) of the company. Can be common or preferred stock.

Value of equity investments on the organizations balance sheet at the end of the reporting period. Equity
investments are made in for-profit companies in which the organization receives an ownership interest in
the equity (stock) of the company. Can be common or preferred stock. Values should be reported at
book value for non traded equities and at market rate for marketable securities.

Number of equity investments closed by the organization during the reporting period. Equity investments
are made in for-profit companies in which the organization receives an ownership interest in the equity
(stock) of the company. Can be common or preferred stock.
Value of equity investments closed by the organization during the reporting period. Equity investments
are made in for-profit companies in which the organization receives an ownership interest in the equity
(stock) of the company. Can be common or preferred stock. Values should be reported at book value for
non traded equities and at market rate for marketable securities.

Number of debt and equity investments on the organization's balance sheet at the end of the reporting
period.
Value of debt and equity investments on the organization's balance sheet at the end of the reporting
period.
Number of debt and equity investments closed by the organization during the reporting period.

Number of debt and equity investments closed by the organization during the reporting period.

Number of voluntary savings accounts, including demand deposits and time deposits at the end of the
reporting period.
Value of voluntary savings accounts, including demand deposits and time deposits, at the end of the
reporting period.
Number of well visits or screenings, including immunization visits, conducted by the organization during
the reporting period.
Number of curative visits conducted by the organization during the reporting period.
Number of procedures performed (i.e. surgeries) by the organization during the reporting period.

Number of medical referrals made by the organization during the reporting period.
Number of immunization treatments provided by the organization during the reporting period. Note: This
indicator refers to the number of unique immunizations provided, not the number of unique patients
treated.
Number of drug / medicinal treatments provided by the organization during the reporting period.

Number of newborn deliveries attended by professional health personnel during the reporting period.

Number of patient beds at the end of the reporting period. Note: Intended for reporting by
hospitals/clinics
Number of medical consultation rooms at the end of the reporting period.
Number of diagnostic or life support medical equipment machines managed by the organization at the
end of the reporting period.
Number of individual family housing units projected to be constructed or preserved as a result of
investments made during the reporting period.
Value of individual family housing units projected to be constructed or preserved as a result of
investments made the during reporting period.
Number of community development facilities projected to be built, renovated, or purchased as a result
of investments made the during reporting period.
Value of community development facilities projected to be built, renovated, or purchased as a result of
investments made the during reporting period.
Square feet of community facilities projected to be constructed or preserved as a result of investments
made the during reporting period.
Value of commercial or retail infrastructure projected to be built or renovated as a result of investments
made the during reporting period.
Individuals receiving group-based training from the organization during the reporting period.

Individuals receiving one-on-one technical assistance from the organization during the reporting period.

Other businesses/entities receiving training from the organization during the reporting period.

Price premium obtained, for the producer of goods, by selling to the organization. This is relative to the
average price that would otherwise be obtained in the local area for a similar good during the reporting
period.

Calculation: (Total sales revenue obtained by the producer for a quantity of goods - potential sales
revenue from the same quantity of goods in the local market) /( potential sales revenue from the same
quantity of goods in the local market)
Value of new educational instructional materials (eg. textbooks, notebooks, writing implements)
provided to students by the organization during the reporting period.
Value of new educational facility materials (eg. chairs, computers, desks) provided to students by the
organization during the reporting period.
Number of textbooks per student during the reporting period.
Calculation: (total textbooks provided) / (number of students)
Square feet of space that was built, converted, or expanded for use by students within educational
facilities (including classrooms, gymnasiums, study rooms, etc). Report only space completed during the
reporting period.
Square feet of classroom space that was built, converted, or expanded for use within educational
facilities. Report only space completed during the reporting period.
Number of books available to students in the school's library as of the end of the reporting end.

Number of students per facility during the reporting period.

Calculation: (number of students) / (number of facilities)
Number of students per classroom during the reporting period.

Calculation: (number of students) / (number of classrooms)
Amount of classroom square feet per student during the reporting period.

Calculation: (number of square feet of classroom space) / (number of students)
Number of functioning toilets per student during the reporting period.

Calculation: (number of students) / (number of toilets)
Number of students per teacher during the reporting period.

Calculation: (number of students) / (number of teachers)
Rate of teacher attendance during the reporting period.

Calculation: 1 - (Number of days teachers are absent during the reporting period)/((Number of working
days during the reporting period)*(Number of teachers))
Number of teachers that have obtained training or have qualifications that meet or exceed minimum
requirements of the local area. Footnote qualifications.
Average number of years of formal education for teacher/instructors.
Average attendance rate of school students during the reporting period.

Calculation: 1 - (number of absentee days of school students during the reporting period) / ((number of
days in the reporting period)*(number of students )
Average attendance rate of female school students during the reporting period.

Calculation: 1 - (number of absentee days of female school students during the reporting period) /
((number of days in the reporting period)*(number of female students )
Average attendance rate of school students who belong to minority or previously excluded groups
during the reporting period.

Calculation: 1 - (number of absentee days of Minorities/Previously Excluded school students during the
reporting period) / ((number of days in the reporting period)*(number of Minorities/Previously Excluded
students )
Average school fee per student per month during the reporting period.

Calculation: Total school fees received per month/ Number of students enrolled
Percentage of students advancing from one level of schooling to the next. For example, primary to
secondary school or secondary school to higher education.

Calculation: (number of school students enrolling in the next level of schooling for the upcoming year) /
(number of students in senior school class during the preceding year).
Percentage of female students advancing from one level of schooling to the next. For example, primary
to secondary school or secondary school to higher education.

Calculation: (number of female school students enrolling in the next level of schooling for the upcoming
year) / (number of female students in senior school class during the preceding year).

Average percentage of school students passing standardized tests as defined by regional standards.
Footnote test(s) taken.

Calculation: Number of enrolled students who passed standardized test / Number of enrolled students
who took standardized test.

Note: If more than one test is taken, an average of the pass rates should be reported.
Number of students who participated in health-related programs provided by the organization during the
reporting period. Footnote types of programs provided.
Number of students receiving vocational or technical training during the reporting period.
Number of free or subsidized meals provided by the organization during the reporting period.

Note: Include meals funded directly by the organization as well as those paid for by another donor


Number of vehicles or buses providing transportation for students during the reporting period.

Number of students provided transportation services during the reporting period.
Energy produced during the reporting period. Include footnote about energy type(s). If the product uses
a mix of fuel types, footnote energy produced by fuel type and other calculation assumptions.

The amount of energy or fuel savings over the course of the reporting period due to the organization’s
products or services.

Producers of energy-efficient products should report: (Units Sold*Energy Used by Product Replaced -
Units Sold*Energy Used by Product).

Energy service providers should report the Number of Clients*(Average energy/fuel savings per client
over course of the reporting period)

Footnote assumptions.
Greenhouse gas offset/mitigated during the reporting period by replacing traditional generation
with renewable, modern, or more efficient power generation/use measured in metric tonnes of CO2
equivalents. Calculations should be made leveraging Clean Development Mechanism (CDM)
guidelines/methodologies to the extent possible. Footnote assumptions.

Hazardous waste avoided based on refurbishing/reusing/recycling, during the reporting period.

Solid waste disposal avoided based on refurbishing/reusing/recycling, during the reporting period.

Hectares of trees planted during the reporting period.
Hectares of native species planted during the reporting period.
Hectares of land that have been reforested during the reporting period.
Hectares of land designated as a strict nature reserve.
Hectares of High Conservation Value Forests protected.
Length of streams and water bodies protected.
Length of coastlines protected through the establishment of conservation areas. Such coastlines include
stream or river banks and coastlines along water bodies.
Number of borrowers per Loan Officer at the end of the reporting period.

Calculation: (Number of Active Borrowers) / (Number of Loan Officers)
The rate that a client pays based on the amount of loan proceeds the client receives. The rate converts
all the borrower's financial costs for a loan into a single declining balance interest calculation. It includes
the effects of interest rates, whether they are calculated on a flat or declining basis, payment schedules,
commissions, fees, discounting, and compensating balances.
Number of full-time equivalent jobs at the financed enterprise at the time of the investment.

Total across outstanding investment portfolio.

Note: Self employed individuals and owners of businesses should be counted as employees.




Number of full-time equivalent jobs in low income areas at the financed enterprise at the time of the
investment.

Total across outstanding investment portfolio.

Note: Self employed individuals and owners of businesses should be counted as employees.


Net number of new full-time equivalent jobs at financed enterprises, as of the end of the reporting
period and since first investment. (This number will be negative if a financed enterprise has fewer
employees than at the time of first investment.)

Total across outstanding investment portfolio.

Note: Self employed individuals and owners of businesses should be counted as employees.




Net number of new full-time equivalent jobs in low income areas at financed enterprises, as of the end
of the reporting period and since first investment. (This number will be negative if a financed enterprise
has fewer employees than at the time of first investment.)

Total across outstanding investment portfolio.

Note: Self employed individuals and owners of businesses should be counted as employees.

Number of new businesses created as a result of investments made during the reporting period.

Number of new business created in low income areas as a result of investments made during the
reporting period.
Number of healthcare units/facilities under management at the end of the reporting period.

Number of health service delivery units/facilities under management at the end of the reporting period.

Number of health-related manufacturing units/facilities under management at the end of the reporting
period.
Number of new build health service delivery facilities completed during the reporting period.
Number of health service delivery facilities repaired during the reporting period. Footnote description of
repairs.
Average utilization rate of inpatient facility during the reporting period.

Calculation: (Inpatient days of care) /( bed days available)
Average utilization of operating/procedural rooms during the reporting period.

Calculation: (Number of operating/procedural room hours used) / (number of operating/procedural
hours available)
Average utilization of hospital equipment during the reporting period.

Calculation: (Number of hours machine is in use) / (Number of potential operating hours)

Average wait time per patient for well visits during the reporting period.
Square feet of buildings projected to receive energy efficiency improvements as a result of investments
made during the reporting period. This can include efficiency improvements of lighting (lower usage
fixtures, fewer fixtures), increase in building performance through improved insulation, installation of
energy-efficient windows, and increased heating/cooling and appliance efficiency.

The estimated energy conserved as a result of energy-efficient construction/renovation investments
made during the reporting period.
Square feet of building projected to be renovated/remodeled as a result of investments made the during
reporting period. In order to qualify for re-use, the time past since the completion of original
construction must meet or exceed 40 years.
Amount of water produced during the reporting period. Footnote assumptions.
Amount of potable water produced during the reporting period. Footnote assumptions.
The amount of water saved over the course of the reporting period due to the organization’s products or
services.

Producers of water-efficiency products should report: Units Sold*Water Consumption of Product
Replaced - Units Sold*Water Consumption of Product.

Conservation services should report the Number of Clients*(Average water savings per client during the
reporting period).

Footnote assumptions.



Number of clients during the reporting period.

Note: This is intended to capture the number of individual consumers served by the organization, not
the number of consumer transactions. For example a customer who makes two purchases during a
period would only be counted once.

For microfinance clients, this refers to active clients.
For healthcare providers, this refers to patients.
Number of first-time clients during the reporting period.
Number of very poor individuals who were clients during the reporting period.
Number of poor individuals who were clients during the reporting period.
Number of low-income individuals who were clients during the reporting period.
Number of women who were clients during the reporting period.
Number of children and adolescents who were clients during the reporting period.
Number of individuals who belong to minority or previously excluded groups and were clients during the
reporting period.
Number of disabled individuals who were clients during the reporting period.
Number of individuals living in rural areas who were clients during the reporting period.
Number of individuals living in urban areas who were clients during the reporting period.
Number of smallholder farmers who were clients during the reporting period.
Number of pregnant women served by the organization during the reporting period.
Average number of client visits to facilities during the reporting period. These visits could be to a retail
shop, healthcare clinic, agro-input dealer, etc. This indicator is not intended to track the total number of
unique clients - but rather the amount of foot traffic a facility receives.

Number of clients who received free services from the organization during the reporting period.


Number of clients, individuals or households, who were served by the organization and provided access
to products or services they were previously unable to access.

Please reference New Access to Water, and New Access to Energy, New Access to Education, or New
Access to Healthcare in the glossary.

This metric should be reported in conjunction with "Client Type: Individual/Household (PD1634)"
Number of clients, businesses or organizations, who were served by the organization and provided
access to products or services they were previously unable to access.

Please reference New Access to Water, and New Access to Energy, New Access to Education, or New
Access to Healthcare in the glossary.
Number of communities where the organization's products/services were available during the reporting
period. Footnote definition of community.
Number of students enrolled in school during the reporting period.
Number of female students enrolled in school during the reporting period.
Number of students who belong to minority or previously excluded groups enrolled in school during the
reporting period.
Number of students, living in rural areas, enrolled in school during the reporting period.

Number of students, living in urban areas, enrolled in school during the reporting period.

Number of students receiving full scholarships during the reporting period.
Number of students receiving partial scholarships during the reporting period.
Percentage of clients who had no transaction on credit with the MFI for over 12 months.

Calculation: (Total number of borrowers at the beginning of the reporting period+Number of new
borrowers during the period-Total number of borrowers at the end of the reporting period)/Total
number of borrowers at the beginning of the reporting period.

Note: This formula does not differentiate between new and rejoining clients.
Number of active clients with loan insurance at the end of the reporting period.
Number of individuals projected to be housed in single-family or multi-family dwellings as a result of new
construction, loans, repairs, or remodeling resulting from investments made during the reporting period.




Number of companies that sold to the organization during the reporting period.

Number of local companies that sold to the organization during the reporting period. Footnote definition
of "local."
Number of small-to-medium enterprises that sold to the organization during the reporting period.

Value of payments made to companies that sold to the organization during the reporting period.

Value of payments made to local companies that sold to the organization during the reporting period.
Footnote definition of "local."
Value of payments to small-to-medium enterprises that sold to the organization during the reporting
period.
Number of individuals who sold to the organization during the reporting period.
Number of female individuals who sold to the organization during the reporting period.
Number of individuals who belong to minority or previously excluded groups and who sold to the
organization during the reporting period.
Number of individuals, living in urban areas, who sold to the organization during the reporting period.

Number of individuals, living in rural areas, who sold to the organization during the reporting period.

Number of smallholder farmers who sold to the organization during the reporting period.
Value of payments made by the organization to individuals who sold to the organization during the
reporting period.
Value of payments made to smallholder farmers who sold to the organization during the reporting
period.



Number of microentrepreneurs distributing the organization's products/services during the reporting
period.
Number of female microentrepreneurs distributing the organization's products/services during the
reporting period.
Number of microentrepreneurs who belong to minority or previously excluded groups and distributing
the organization's products/services during the reporting period.
Number of microentrepreneurs distributing the organization's products/services during the reporting
period who reside in rural areas.
Number of microentrepreneurs distributing the organization's products/services during the reporting
period who reside in urban areas.
Total earnings generated by microentrepreneurs from selling the organization's products/services.

Note: This indicator is intended to capture the gross margin earned by or commission paid to the
entrepreneur.
   Reporting Format

Number, based on Unit of
Measure (PD1602)
selection




Number, based on Unit of
Measure (PD1602)
selection
Currency
Number, based on Unit of
Measure (PD1602)
selection
Currency
Number, based on Unit of
Measure (PD1602)
selection
Currency
Number of investments

Currency

Number of investments

Currency
Number of investments




Currency




Number of investments
Currency




Number of investments

Currency

Number of investments

Currency

Number of accounts

Currency

Number of visits

Number of visits
Number of procedures

Number of referrals
Number of treatments


Number of treatments

Number of newborns
delivered
Number of beds

Number of rooms
Number of machines

Number of housing units

Currency

Number of facilities

Currency

Number of square feet

Currency
Number of people

Number of people

Number of
businesses/entities
Currency




Currency

Currency

Decimal

Number of square feet


Number of square feet

Number of books

Decimal


Decimal


Number of square feet


Decimal


Decimal
Decimal




Number of people

Number of years
Decimal




Decimal




Decimal




Currency


Decimal




Decimal




Decimal




Number of people

Number of people
Number of meals




Number of vehicles

Number of people
Number of KWh


Number of KWh




Number of metric tonnes
of CO2 equivalent




Number of kilograms

Number of kilograms

Number of hectares
Number of hectares
Number of hectares
Number of hectares
Number of hectares
Number of kilometers
Number of kilometers

Decimal


Decimal
Number of full-time
equivalent jobs




Number of full-time
equivalent jobs




Number of full-time
equivalent jobs




Number of full-time
equivalent jobs




Number of businesses

Number of businesses

Number of units/facilities

Number of units/facilities

Number of units/facilities

Number of units/facilities
Number of units/facilities

Decimal


Decimal




Decimal




Number of hours
Number of square feet




Number of KwH

Number of square feet


Number of liters
Number of liters
Number of liters




Number of people
Number of people
Number of people
Number of people
Number of people
Number of people
Number of people
Number of people

Number of people
Number of people
Number of people
Number of people
Number of people
Number of visits




Number of people

Number of people




Number of people




Number of communities

Number of people
Number of people
Number of people

Number of people

Number of people

Number of people
Number of people
Decimal




Number of People
Number of people




Number of organizations

Number of organizations

Number of organizations

Currency

Currency

Currency

Number of people
Number of people
Number of people

Number of people

Number of people

Number of people
Currency

Currency




Number of people

Number of people

Number of people
Number of people

Number of people

Currency
Glossary
                   Term


Active Clients


Affordable Housing




Asset




Bed Days Available

Beneficiary
Biodegradable

Board of Directors

Building Reuse
Business to Business (B2B)

Business to Consumer (B2C)
Business to Government (B2G)
Caregivers

Cash Equivalents




Charitable Donation
Client




Client Protection

Code of Ethics




Community Service Policy




Corporate Governance
Corporation

Curative visits
Depreciation and Amortization


Diagnostic Medical Equipment
Direct Emissions




Drinking Water Standards




Energy Conservation




Financial Services Delivery
Methodology

Full-time Employee




Full-time Equivalent
Green Building




Greenhouse Gas Emissions

Greywater

Hazardous Waste




Health Service Delivery Facilities

Health Service-Related Manufacturing
Facilities
High Conservation Value Forest




Independent Board Member


Indirect Emissions


Individual Lending


Inpatient Days of Care
Large Enterprises

Liability
Life Support Medical Equipment
Limited Liability Company

Loan Officer

Low Income

Low Income Area


Manager

Medical Referral

Microenterprises

Microentrepreneur Distributor


Minority/Previously Excluded

Mission Statement

Native Species
New Access to Water
New Access to Energy

New Access to Education

New Access to Healthcare

Non-profit
Non-renewable Energy




Part-time Employee

Partnership


Poor
Potable Water




Reasonable Access to Water




Recycling


Reforestation
Renewable Energy




Revenue
Rural




Sexual Harassment

Small to Medium Enterprises




Smallholder farmers




Social Performance Management
Sole-proprietorship




Solidarity Group Lending
Strict Nature Reserve




Supplier
Sustainable Development




Temporary Employee
Toxic pollutants


Urban




Very Poor




Village Banking




Voluntary Depositors

Volunteer
Waste generation
Waste water

Water Conservation
Water Quality Preserved




Water Recycling




Water Reuse


Water Use


Well visits
                                                     Definition
Individuals, groups, or organizations with active credit or savings accounts (excluding remittances or other
financial transactions) or clients who have had transactions with the microfinance institution (MFI) during the
reporting period.
Housing for which the associated financial costs are at a level that does not threaten other basic needs and
represents a reasonable proportion of an individual’s overall income. Source: Human Rights Education
Associates
Assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to
produce value and that is held to have positive economic value is considered an asset. Simplistically stated,
assets represent ownership of value that can be converted into cash (although cash itself is also considered an
asset).
The maximum number of inpatient days of care that would have been provided if all beds were filled during
the year. If 50 beds were available for use each day during the year, bed days available would be 50 x 365 =
18,250. If the number of beds fluctuated throughout the year, bed days available should reflect this and the
calculation would be more complicated.
Individuals for which the organization intends to provide opportunities through consumption, production, or
distribution of its products or services.
Capable of decomposing under natural conditions. Source: United States Environmental Protection Agency
A group of people legally responsible to govern a corporation and is responsible to the shareholders and
sometimes to stakeholders as well. Source: B Lab
Buildings renovated/remodeled that were initially constructed (and completed) at least 40 years ago. Source:
Triple Bottom Line Collaborative (TBLC)
Organization operates by selling its goods or services to other businesses, formal or informal.
Organization operates by selling its goods or services to the end consumer (individuals, households,
communities, etc.).
Organization operates by selling/providing its goods or services to government agencies.
Individuals who provide healthcare services. Could be a doctor, nurse, clinician, etc.
Cash equivalents are short-term, highly-liquid investments that are readily convertible to known amounts of
cash and are subject to an insignificant risk of changes in value.



Charitable donations include financial contributions and in-kind donations of goods and services to non-profits.
Pricing discounts to non-profits do not count as charitable donations only free services are considered to be in-
kind donations.
Buyer or recipient of the organization's products or services.

Note: Client metrics are intended to capture the number of individual consumers served by the organization,
not the number of consumer transactions. For example a customer who makes two purchases during a period
would only be counted once.

For microfinance clients, this refers to active clients.
For healthcare providers, this refers to patients.



This indicator is linked to The Campaign for Client Protection in Microfinance, which seeks to unite
microfinance providers worldwide to develop and implement standards for the appropriate treatment of low-
income clients based on the following six principles:
1) Avoidance of Over-Indebtedness
2) Transparent Pricing
3) Appropriate Collections Practices
4) Ethical Staff Behavior
5) Mechanisms for Redress of Grievances
6) Privacy of Client Data
For more information about the client protection initiative, visit the website of the Center for Financial
Inclusion at this link: http://www.centerforfinancialinclusion.org
Sometimes called a Code of Conduct or Code of Business Standards. This is a formal document that establishes
behavioral expectations for the organization and the people who work there. Source: B Lab
A code that encourages and allows employees to volunteer or engage in charitable giving. For example,
organizations might offer employees a certain number of hours/year of paid time off to volunteer, or organize
company-wide service days, service sabbaticals, or leaves of absence, etc. Included in the definition is serving
on an organization's board or governing body. Source: B Lab



Corporate governance is the system by which business corporations are directed and controlled. The corporate
governance structure specifies the distribution of rights and responsibilities among different participants in the
corporation, such as board members, managers, shareholders, and other stakeholders, and spells out the rules
and procedures for making decisions on corporate affairs.
An organization where shareholders maintain ownership; managed by a Board.
Curative visits are trips to a healthcare provider for a specific physical issue or concern. The focus of these
visits is treatment.
Depreciation and Amortization is the systematic allocation of depreciable assets - tangible (depreciation) and
intangible (amortization) - over the assets' useful lives.
Equipment used to diagnose diseases and other illnesses. Types of diagnostic equipment include, but are not
limited to ultrasounds, PET (position emission tomography) scanners, MRIs (magnetic resonance imaging) and
CT (computed tomography) scanner machines.
Emissions from sources that are owned or controlled by the reporting organization. For example, direct
emissions related to combustion would arise from burning fuel for energy within the reporting organization’s
operational boundaries.



Standards determining the quality of drinking water in the context of prevailing environmental, social,
economic, cultural conditions, with reference to the presence of suspended matter, excess salts, unpleasant
taste, and all harmful microbes. Meeting of those standards does not necessarily imply purity.

Energy conservation refers to efforts made to reduce the total amount of energy needed to carry out current
processes or tasks. The term does not include overall reduction in energy consumption from reduced
organizational activities (e.g., partial outsourcing of production). Source: Global Reporting Initiative (GRI)
1. Individual loans: A loan made to an individual borrower who is solely responsible for its repayment.
2. Solidarity group: A loan group made up of approximately 3–10 people drawn from the same community and
where group members collectively guarantee loan repayment.
3. Village banking: As in solidarity groups, loan repayment is guaranteed by collective membership, but loan
groups are bigger, made up of approximately 20–30 people (typically women).
Full-time employees work year round and typically work 35-50 hours per week. If local definitions of full-time
equivalency differ, use appropriate standard.



A full-time equivalent job is the equivalent of at least a 35-hour workweek. In calculating the number of full-
time equivalent jobs, part- time employees should be aggregated to full-time equivalents by summing up the
total number of hours worked by all part-time employees during a reporting period and dividing by the number
of full-time equivalent (35 hour) workweeks during the reporting period.
Green building is the practice of creating structures and using processes that are environmentally responsible
and resource-efficient throughout a building's life-cycle from sitting to design, construction, operation,
maintenance, renovation, and deconstruction. Source: United States Environmental Protection Agency

Greenhouse gas measured in CO2 equivalents. The most common gases include carbon dioxide, NOx, SOx,
methane, etc.
Water from the kitchen, bath and/or laundry, which generally does not contain significant concentrations of
excreta. Source: World Health Organization (WHO)
Refuse that could present dangers through the contamination and pollution of the environment. It requires
special disposal techniques to make it harmless or less dangerous. Source: United Nations Environment
Programme (UNEP)
Health service delivery facilities are facilities that aid in the provision of medical care/treatment. These can
include pharmacies, kiosks, diagnostic centers, rehabilitation centers, customer outlets, etc.

Health service-related manufacturing facilities are those that are involved in the manufacturing of products for
health-related purposes. This can include medical devices, prevention products (bed nets), or pharmaceuticals.
Areas with environmental and social values that are considered to be of outstanding or exceptional
importance. An HCVF can be a small part of a larger forest, such as an archeological site, or can be an entire
forest unit, as is sometimes the case when the forest is habitat for a threatened or endangered species.
Source: Rainforest Alliance
Independents are defined as non-management and non-material investors/owners (owning less than 5%).
Source: B Lab
Emissions that result from the activities of the reporting organization but are generated at sources owned or
controlled by another organization. In the context of this indicator, indirect emissions refer to Greenhouse Gas
emissions from the generation of electricity, heat, or steam that is imported and consumed by the reporting
organization.
 A loan made to an individual borrower who is solely responsible for its repayment.
Sum of each daily inpatient census, or the daily number of patients staying overnight at the facility, totaled
over the reporting period. To arrive at this total, add together the number of overnight patients throughout the
reporting period.
Businesses with more than 250 workers.
A liability is a present obligation of the organization arising from past events, the settlement of which is
expected to result in an outflow from the entity of resources with economic benefit.
Equipment used to maintain the function of a patient’s organs, includes but is not limited to medical
ventilators, anesthetic machines, heart-lung machines, and dialysis machines.
An organization that is owned by one or more members and controlled by members or managers .
A loan officer is a staff member of record who is directly responsible for arranging and monitoring client loans.
(Source: Microfinance Information Exchange)
Clients above the poverty line but below the national median income. For any update about poverty lines and
Purchasing Power Parity visit: http://www.povertytools.org/
A geographic area (neighborhood, village, other region) where the median family income is less than 80% of
the median family income of the surrounding vicinity.
Managers plan, direct, coordinate, and evaluate the overall activities of enterprises, governments, and other
organizations, or of organizational units within them, and formulate and review their policies, laws, rules, and
regulations. (Source: ILO)

The process through which a healthcare provider sends a patient to see a specialist to receive additional care.
Microenterprises are those with ten or fewer workers and which are often unregistered and run by the Poor or
Very Poor.
Self employed Individuals working on behalf of an organization to make available (either by reselling, sub-
licensing, or otherwise distributing) its products and services within a community.
Minority or previously excluded should relate to local guidelines for places with well-established policies (e.g.,
South Africa: Broad Based Black Economic Empowerment (BBBEE) definition of previously excluded, India:
based on backward caste), otherwise provide footnote as to methodology.
The mission statement is a concise message that expresses how your company generates financial, social
and/or environmental value through its business. activities. Source: B Lab
Species native to a given territory means a species that has been observed in the form of a naturally occurring
and self-sustaining population in historical times.
Households, served by the organization, that previously did not have Reasonable Access to Water.
Previously un-electrified households served with access to electricity either from utility/community generation,
distributed generation, or improved distribution during the reporting period.
Students who are provided schooling who previously were not in school because the distance they had to
travel, cost they had to pay, or requirements of entry prohibited the student from attending.
Individuals who previously were not served by formal health care because the distance they had to travel, cost
they had to pay, or requirements of entry prohibited them from seeking such services.
An organization that is registered as a non-profit entity according to the rules/regulations of the country in
which it is based.
Energy from sources that can not be replenished (made again) in a short period of time. Non-renewable energy
sources include oil and petroleum products (including gasoline, diesel fuel, heating oil, and propane), natural
gas, coal, and Uranium (nuclear energy). Source: Compiled definition from World Bank glossary and U.S.
Department of Energy glossary.
Part-time employees work year round but do not meet full-time equivalency standards (typically less than 35
hours a week).

An organization that is owned by two or more individuals or other entities, and is controlled by those partners.
Clients living below a poverty line. Common poverty lines include (1) persons living below the poverty line
established by the national government, or (2) persons living on less than US $2.00 per day in daily per-capita
expenditures at 1993 Purchasing Power Parity.

Water that is safe for drinking and cooking according to defined standards. See also drinking water standards.
The availability of at least 20 liters per person per day from an acceptable source within 1 kilometer of the
user’s dwelling. Acceptable sources include: household connection, public standpipe, borehole, protected dug
well or spring water, rainwater collection, connection to a public sewer or septic system, pour-flush or simple-
pit latrine, and ventilated improved pit-latrine. Source: United Nations Educational, Scientific, and Cultural
Organization (UNESCO) World Water Assessment Programme (WWAP)
The reprocessing of materials into new products, which generally prevents the waste of potentially useful
materials, reduces the consumption of raw materials, lowers energy usage, and decreases greenhouse gas
emissions compared to virgin production.
Planting of forests on lands that have previously contained forest but have since been converted to some other
use.
Renewable energy is derived from natural processes that are replenished constantly. This includes electricity
and heat generated from solar, wind, ocean, hydropower, biomass, geothermal resources, and hydrogen
derived from renewable resources. Source: Global Reporting Initiative (GRI)
Revenue is the gross inflow of economic benefits arising in the course of the ordinary activities of an
organization when those inflows result in increases in equity, other than increases relating to contributions
from equity participants. Revenue includes only the gross inflows of monies received and receivable by the
organization on its own account. Amounts collected on behalf of third parties, such as sales taxes, goods and
services taxes, and value added taxes are not economic benefits which flow to the entity and do not result in
increases in equity. Therefore, they are excluded from revenue. Similarly, in an agency relationship, the gross
inflows of economic benefits include amounts collected on behalf of the principal and which do not result in
increases in equity for the entity. The amounts collected on behalf of the principal are not revenue. Instead,
revenue is the amount of commission.
Rural areas are characterized by low population densities with a strong presence of a farm economy. Use
guidelines as defined by the area’s national government.
Sexual harassment is sex-based behavior that is unwelcome and offensive to its recipient.
- For sexual harassment to exist, two conditions must be present: 1) Quid Pro Quo, when a job benefit - such as
a pay rise, promotion, or even continued employment - is made conditional on the victim acceding to demands
to engage in some form of sexual behavior or 2) hostile working environment in which the conduct creates
conditions that are intimidating or humiliating for the victim.

Behavior that qualifies as sexual harassment is as follows:
- Physical: Physical violence, touching, unnecessary close proximity
- Verbal: Comments and questions about appearance, life-style, sexual orientation, offensive phone calls
- Non-verbal: Whistling, sexually-suggestive gestures, display of sexual materials
 Source: International Labour Organization
Businesses with fewer than 50 employees are defined as small. Businesses with more than 50 but fewer than
250 employees are defined as medium.
Marginal and sub-marginal farm households that own and/or cultivate less than 2 hectares of land. Common
characteristics of smallholder farmers are that they have low access to technology, limited resources in terms
of capital, skills, and risk management, depend on family labor for most activities, and have limited capacity in
terms of storage, marketing, and processing. Source: UN Food and Agriculture Organization (FAO), Syngenta
Foundation
Social Performance Management (SPM) is a practical approach that helps the MFI to look at the entire
institution through a social lens, SPM guides the MFI in translating their “lofty” missions into Specific,
Measurable, Achievable, Realistic and Time-specific (SMART) social performance objectives. Social
Performance Management involves the process of effectively collecting and using information in order to
adapt and improve an organization's products and institutional systems so that every day operations can
contribute directly to the long term goal of mission fulfillment.( Microfinance Center -
http://www.mfc.org.pl/index_new.html)
An organization controlled by an individual owner.
Solidarity Group lending refers to the use of groups for disbursement of funds and collection of repayment on
loans to either the group as a whole or to the individual members of that group. Borrowers of such groups
often bear joint and several liability for the repayment of all loans to the group and its members. This group
liability may also determine credit decisions made by the institution. Solidarity Groups vary in the degrees to
which they use groups for credit decisions, disbursement, collection, or to reduce credit risk. For this standard,
loans are considered to be of the Solidarity Group methodology when some aspect of loan consideration
depends on the group, including credit analysis, liability, guarantee, collateral, and loan size and conditions.
Source: Microfinance Information Exchange
Strictly protected areas set aside to protect biodiversity and also possibly geological/geomorphical features,
where human visitation, use and impacts are strictly controlled and limited to ensure protection of the
conservation values. Such protected areas can serve as indispensable reference areas for scientific research
and monitoring. (Source: International Union for Conservation of Nature)
Business that provides goods or services to an organization to help move a product or service from the
organization to its customer. These businesses may or may not be aligned with the impact objectives of the
organization.
Development which meets present needs without compromising the ability of future generations to meet their
own needs. It assumes the conservation of the natural assets for future growth and development. Source:
United Nations Stats




Temporary employees are defined as seasonal and contract employees. Seasonal employees are primarily used
in agriculture or fisheries. Contracted employees are generally hired for the completion of a specific task.
Materials contaminating the environment that cause death, disease, or birth defects in the organisms that
ingest or absorb them. The quantities and the length of exposure necessary to cause these effects can vary
widely. Source: United Nations Stats
Urban areas are characterized by higher population density and vast human features in comparison to areas
surrounding it. Use guidelines as defined by the area’s national government.
Clients living below an absolute extreme poverty line. Common extreme poverty lines include (1) persons in
the bottom 50% of those living below the poverty line established by the national government, or (2) persons
living on less than US $1.00 per day (technically $1.08 per day per capita at 1993 purchasing power parity (PPP)
or on less than of US $1.25 per day at 2005 PPP.


Village Banking and Self Help Groups refer to methodologies that provide access to credit and savings services
through group or community managed associations. Loans from microfinance institutions (MFIs) are
considered of this type when the MFI lends to the group, which in turn uses this money to lend to its members.
Loans to the Village Bank or Self Help Group are made under the collective guarantee of the group. Loans may
also be made from the retained profits of the group or from group members' savings. These loans are
considered internal to the Village Bank or Self Help Group. Source: Microfinance Information Exchange

The total number of individuals who currently have funds on deposit with a microfinance institution (MFI) on a
voluntary basis, i.e. they are not required to maintain the deposit account to access a loan. This number applies
only to deposits that are held by the MFI, not to those deposits held in other institutions by the MFI’s clients.
Individual that works for the organization without payment or other formal compensation for their time or
services.
Total weight of all materials disposed during the reporting period.
Water that carries wastes from homes, businesses, and industries. This is usually a mixture of water and
dissolved or suspended solids. Source: United Nations Environment Programme (UNEP)
Water conservation refers to efforts made to reduce the total amount of water needed to carry out current
processes or tasks. The term does not include overall reduction in water consumption from reduced
organizational activities (e.g., partial outsourcing of production).
Conservation efforts include organizational or technological innovations that allow a defined process or task to
consume water more efficiently. This includes improved water management practices, process redesign, the
conversion and retrofitting of equipment (e.g., water-efficient equipment), or the elimination of unnecessary
water use due to changes in behavior.
Volume of water not used or treated sustainably through an installed septic system or storm water practices
for new construction or renovation including bio-swales, pervious surfaces or water conservation practices
(e.g., low flush toilets). Measured in gallons of water not used or treated as a result of the investment.

Water Recycling is defined as using on-site treated waste water for beneficial purposes. For example, treating
previously used water to be used for irrigation, toilet water, etc. Source: World Resources Institute (WRI)


Water Reuse is defined as reclaiming and using previously used water for beneficial purposes. Reused water
usually doesn’t need treatment to be reused. For example, reusing water for cooling purposes in power
generation, etc. Source: World Resources Institute (WRI)
Yearly consumption of water purchased and/or drained from surrounding streams, rivers, or lakes (cubic
meters).
Well visits are trips to a healthcare provider when the patient is in fine physical health. The focus of these visits
is preventative care.
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