Value of assets classified as impaired under regulatory or accounting rules and recorded by the organization during the reporting period.
Value of assets classified as impaired under regulatory or accounting rules and recorded by the organization during the reporting period.
Organizations should footnote the relevant details about their traceability system. See usage guidance for further information.
This metric is intended to capture an organization’s impaired assets, which have market value below their carrying cost and are not expected to recover.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).