Indicates whether the organization has a formal board of directors or governing body committee dedicated to social and environmental performance.
Indicates whether the organization has a formal board of directors or governing body committee dedicated to social and environmental performance.
Organizations should footnote relevant details about the responsibilities of the social and/or environmental committee.
This metric is intended to capture whether a committee on the organization’s board of directors oversees social and environmental performance. A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary and/or social responsibility to shareholders and/or other relevant stakeholders.
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).