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| Indicator | Code | Name | Definition | Unit | Guidance |
|---|---|---|---|---|---|
| Water, Waste & Sanitation | WA-01 | Number of connections to water services | Number of connections to water services during the reporting period. | # connections | New connections can be obtained by subtracting the previous number of connections from the value at the end of the current reporting period. This metric can be disaggregated by user type for example, (i) underserved - a group of individuals that are inadequately served by the current market [demographic area, gender, youth etc.], and (ii) residential / non-residential. |
| Water, Waste & Sanitation | WA-02 | Number of connections to wastewater services | Number of new residential connections resulting from the project - if relevant including to underserved groups e.g. low income, previously excluded, rural populations (households) receiving water distribution services in a given year. | # connections | |
| Water, Waste & Sanitation | WA-03 | Period of water supply | Number of hours of water supply per day from the project. | # hours/day | |
| Water, Waste & Sanitation | WA-04 | Water Pressure | Water pressure measured by the time it takes to fill a liter of water. | # hours/day | This metric is measured as a comparison of the water pressure before and after project implementation. |
| Water, Waste & Sanitation | WA-05 | Non-revenue water (%) (commercial loss) | Percentage of water effectively delivered by the supplier/ distribution company but not paid for by the end users. (water paid for by consumer / water delivered to consumer). | % | |
| Water, Waste & Sanitation | WA-06 | Non-revenue water (%) (technical loss) | Percentage of physical water losses during transmission and distribution. | % | This metric captures the difference between the amount of water supplied and the amount of water delivered to the end users. |
| Transportation | TR-01 | Number of Passengers Using the Transport Infrastructure | Number of passengers using a transportation service/infrastructure (roads, railway, airport, ports, etc.), during the reporting period. | # passengers | |
| Transportation | TR-02 | Daily Traffic | Daily traffic measured in terms of vehicles, trains, flights, etc. per year (or other relevant time period). | # traffic units/year | The utilization level may also be expressed for varying time periods (utilization per day, month, etc.). |
| Transportation | TR-03 | Available infrastructure for non-motorized traffic (km) | Length of Infrastructure incorporating and/or dedicated for non-motorized forms of transport (for example cycling paths/lanes). | # km | |
| Transportation | TR-04 | Toll Price | Annual average toll price per km for heavy / light vehicles during the reporting period. | # currency/km | |
| Transportation | TR-05 | Freight tariff | Tariff per ton of freight hauled during the reporting period. | # currency/ton | This can be expressed as average during the reporting period or value at a specific date (for example last day of the reporting period). Sub sector should be specified either road, air, maritime, etc., and there should not be any aggregation across sectors. |
| Transportation | TR-06 | Containers Handled | Number of twenty-foot equivalent units of cargo containers transported /handled through the road/railway/port/airport during the reporting period. | # | |
| Transportation | TR-07 | Bulk Cargo Handled | Number of tons of bulk cargo transported / handled through the road/railway/port/airport during the reporting period. | # tons | |
| Transportation | TR-08 | Berth moves per hour | Number of Berth moves per hour during the reporting period. | # berth moves/hour | |
| Transportation | TR-09 | Turnaround time | Average vehicle, aircraft, or ship turnaround time during the reporting period. | # hours | |
| Thematic Area | TA-01 | Number of Women in Senior Management | Number of full-time equivalent (FTE) female employees in senior management roles working for the client company or project at the end of the reporting period. Senior management is generally a team of individuals at the highest level of organizational management (usually executive level positions) who have the day-to-day responsibilities of managing a company or corporation. They are often referred to as the "C-suite" and include positions such as Chief Executive Officer – CEO; Chief Financial Officer – CFO; Chief Marketing Officer – CMO; Chief Operations Officer – COO; Chief Information Officer – CIO; Chief Legal Counsel – CLC, etc. Within different corporations, they can also sometimes be referred to as executive management, top management, or upper management. | # | This metric is intended to capture female representation in Senior Management. Practitioners will need to collect "Total Number of Senior Managers" to get a percentage. Female Senior Managers may also hold ownership stakes or Board or Investment Committee positions in the organization. As such, Practitioners should avoid double-counting women who fill multiple roles within an organization by not aggregating HIPSO's "Number of Women in Senior Management" with "Number of Women on the Board", "Number of Investment Committee members who are female", or "Female Direct Jobs Supported (Operations and Maintenance)". Practitioners may also refer to sector-specific gender leadership benchmarks and application guidance as needed, such as those specified by the 2X Challenge (www.2xchallenge.org). Applicability: All client companies, where relevant. Practitioners may use the metric for investment fund investees, where relevant, but typically not used for clients of other intermediated finance (e.g. commercial banks). |
| Thematic Area | TA-02 | Number of Women on the Board | Number of women on the 'Board of Directors' of the client company at the end of the reporting period. A board of directors is the governing body of a corporation, composed of a group of individuals that is legally/fiduciarily responsible for overseeing the organization's management and operations and guiding its strategy. The board is accountable 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 responsibility to shareholders and/or other relevant stakeholders. | # | This metric is intended to capture female representation within the board of directors, supervisory board, or governing body of an organization. Practitioners will need to collect "Total Number of Board Members" to get a percentage. Female Board Members may also hold ownership stakes, Senior Management positions, or Investment Committee positions in the organization. For Financial Intermediaries, the metric refers to the Female Board Members of the Financial Intermediary. For Equity Funds, the metric refers to the Female Board Members of the General Partner. For Investment Fund Investees, also refer to the HIPSO metric "Number of Female Founded Enterprises". Practitioners should avoid double-counting women who fill multiple roles within an organization by not aggregating HIPSO's "Number of Women on the Board" with "Number of Women in Senior Management", "Number of Investment Committee members who are female", or "Female Direct Jobs Supported (Operations and Maintenance)". Practitioners may also refer to specific gender leadership benchmarks and application guidance as needed, such as those specified by the 2X Challenge (www.2xchallenge.org). Applicability: All client companies, where relevant. Practitioners may use this metric for investment fund investees, where applicable, but typically not used for clients of other intermediated finance (e.g. commercial banks). |
| Thematic Area | TA-03 | Number of Investment Committee Members who are Female | Number of female Investment Committee members who are counted as voting members of the investment committee of a Debt or Equity investment Fund or other Financial Intermediary as of the end of the reporting period. | # | This metric is intended to capture the size of the female representation on the investment committee of a financial intermediary or a general partner of a debt or equity fund. Practitioners will need to collect "Total Number of Investment Committee members" to get a percentage. Practitioners should avoid double-counting women who fill multiple roles within an organization by not aggregating HIPSO's "Number of Investment Committee members who are Female" with "Number of Women on the Board", "Number of Women in Senior Management", or "Female Direct Employment Supported (Operations and Maintenance)". Practitioners may also refer to specific gender leadership benchmarks and application guidance as needed, such as those specified by the 2X Challenge (www.2xchallenge.org). Applicability: Financial Intermediary client or a General Partner of a Debt or Equity Fund client. |
| Thematic Area | TA-04 | Number of Female Founded Enterprises | Number of enterprises in which there is an active female founder(s). Female founder(s) must retain an active role in the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. | # | Practitioners may refer to specific gender benchmarks and application guidance as needed, such as those specified by the 2X Challenge (www.2xchallenge.org). Applicability: Direct Equity client, General Partner of a Debt or Equity Fund client, and investment fund investees. For investment fund investees, refer to guidance for "Number of Active Fund Investments in Female Founded Enterprises" and "Number of Realized Fund Investments in Female Founded Enterprises". |
| Thematic Area | TA-05 | Female Direct Jobs Supported (Operations and Maintenance) | Number of full-time equivalent female workers, as per local definition, working for the client company or investment project at the end of the reporting period unless there is seasonal variation. This includes female individuals hired directly and female individuals hired through third party agencies, as long as those female individuals provide services related to the operations and maintenance of the client company or investment project. This also includes full-time equivalent worked by seasonal, contractual and part-time workers. | # FTEs | Refer to guidance for "Direct Jobs Supported (Operations and Maintenance)". Applicability: All client companies, where relevant, but typically not used for clients of intermediated finance (e.g. commercial banks). For financial intermediary clients, refer to "Female Direct Jobs Supported in the Intermediary". For investment fund investees, refer to "Female Direct Jobs Supported in the investee company". |
| Thematic Area | TA-06 | Female Construction Jobs (Temporary Construction) | Number of temporary full-time equivalent workers hired for the construction of the investment project's hard assets during the reporting period. | # FTEs | Refer to guidance for "Construction Jobs (Temporary Construction)". Applicability: All client companies, where relevant, but typically not used for clients of intermediated finance (e.g. commercial banks) or investment funds. |
| Thematic Area | TA-07 | Female Direct Jobs Created by the Investment (Operations and Maintenance) | Number of new full-time equivalent female workers, as per local definition, that are hired as a direct consequence of the investment project implementation during the reporting period. This includes female individuals hired directly and female individuals hired through third party agencies, as long as those individuals provide services related to the operations and maintenance of the investment project. This also includes new full-time equivalent work by female seasonal, contractual and part-time workers. Existing female workers on the records of the client company prior to the investment project are not to be included in this indicator, except where the base case establishes that existing female jobs are terminating without the investment project. | # FTEs | |
| Thematic Area | TA-08 | Direct Jobs Supported (Operations and Maintenance) | Number of full-time equivalent workers, as per local definition, working for the client company or investment project at the end of the reporting period unless there is seasonal variation. This includes individuals hired directly and individuals hired through third party agencies, as long as those individuals provide services related to the operations and maintenance of the client company or investment project. This also includes full-time equivalent worked by seasonal, contractual and part-time workers. | # FTEs | FOR FULL TIME EQUIVALENT (FTE) - Temporary workers are converted to full-time equivalent jobs on a pro rata basis, based on the average number of months worked over the total months in the reporting period (e.g., if worker worked for three months, this would be equal to a 0.25 FTE job if the reporting period is one year). Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked (e.g., a full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year). If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job. Where companies employ piece-rate workers, consider headcount of number of workers paid piece-rate and an estimate of what proportion of FTE that category of workers are used for (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, where there are a large number of workers on variable hours or contracts, including day laborers, please include average number of workers on a typical day (total over 24 hours, if shift work), and the proportion of the year those workers are working for (e.g., 3 shifts of 100 people each day for the whole year: FTE = 3 x 100 x 12/12 = 300). If a temporary worker is part time, the calculation should be number of workers times proportion of a full working week times proportion of a year worked (e.g., FTE = 100 x 3/5 x 6/12 = 30). Part-time jobs for construction workers are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr./week job would be equal to 0.6 FTE job). Full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year. |
| Thematic Area | TA-09 | Construction Jobs (Temporary Construction) | Number of temporary full-time equivalent workers hired for the construction of the investment project's hard assets during the reporting period. | # FTEs | FOR FULL TIME EQUIVALENT (FTE) - Temporary workers are converted to full-time equivalent jobs on a pro rata basis, based on the average number of months worked over the total months in the reporting period (e.g., if worker worked for three months, this would be equal to a 0.25 FTE job if the reporting period is one year). Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked (e.g., a full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year). If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job. Where companies employ piece-rate workers, consider headcount of number of workers paid piece-rate and an estimate of what proportion of FTE that category of workers are used for (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, where there are a large number of workers on variable hours or contracts, including day laborers, please include average number of workers on a typical day (total over 24 hours, if shift work), and the proportion of the year those workers are working for (e.g., 3 shifts of 100 people each day for the whole year: FTE = 3 x 100 x 12/12 = 300). If a temporary worker is part time, the calculation should be number of workers times proportion of a full working week times proportion of a year worked (e.g., FTE = 100 x 3/5 x 6/12 = 30). Part-time jobs for construction workers are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr./week job would be equal to 0.6 FTE job). Full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year. Temporary Construction Jobs: This indicator includes all workers involved in the construction of the company's assets, including those employed by third parties if they are working on-site. Temporary means the jobs will cease when construction of the asset is completed and may include multi-year contracts for large assets. Construction Companies: This metric does not include workers of construction companies where the client itself is a construction or real estate company. These workers are counted under the Direct Jobs Supported (operations and maintenance) metric. |
| Thematic Area | TA-10 | Direct Jobs Created by the Investment (Operations and Maintenance) | Number of new full-time equivalent workers, as per local definition, that are hired as a direct consequence of the investment project implementation during the reporting period. This includes individuals hired directly and individuals hired through third party agencies, as long as those individuals provide services related to the operations and maintenance of the investment project. This also includes new full-time equivalent work by seasonal, contractual and part-time workers. Existing workers on the records of the client company prior to the investment project are not to be included in this indicator, except where the base case establishes that existing jobs are terminating without the investment project. | # FTEs | FOR FULL TIME EQUIVALENT (FTE) - Temporary workers are converted to full-time equivalent jobs on a pro rata basis, based on the average number of months worked over the total months in the reporting period (e.g., if worker worked for three months, this would be equal to a 0.25 FTE job if the reporting period is one year). Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked (e.g., a full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year). If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job. Where companies employ piece-rate workers, consider headcount of number of workers paid piece-rate and an estimate of what proportion of FTE that category of workers are used for (e.g., if there are 200 piece-rate workers on site each day for 6 months of the year, then FTE = 200 x 6/12 = 100). Similarly, where there are a large number of workers on variable hours or contracts, including day laborers, please include average number of workers on a typical day (total over 24 hours, if shift work), and the proportion of the year those workers are working for (e.g., 3 shifts of 100 people each day for the whole year: FTE = 3 x 100 x 12/12 = 300). If a temporary worker is part time, the calculation should be number of workers times proportion of a full working week times proportion of a year worked (e.g., FTE = 100 x 3/5 x 6/12 = 30). Part-time jobs for construction workers are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr./week job would be equal to 0.6 FTE job). Full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year. |
| Thematic Area | TA-11 | GHG Emissions | Amount of GHG emissions expected to be emitted, or measured, annually. This variable is expressed in tons of CO2eq/y. Project-level emissions information provided by client can be used to calculate derivative indicators (e.g., GHG emissions savings/reduction/avoidance) according to the most relevant methodology. Also known as absolute emissions; gross emissions. | Tonnes of CO2e/y | To disaggregate types of greenhouse gas emissions, organizations are encouraged to report greenhouse gas emissions scopes, which allows for disaggregation by GHG Protocol Scopes 1-3. When reported ex-ante, this metric is intended to estimate the expected amount of scope 1 and scope 2 greenhouse gases to be emitted annually when the project is completed and operating at the designed capacity. When reported ex-post, this metric intends to express the actual amount of scope 1 and scope 2 GHG emitted during the reporting year. The GHG accounting of a project is based on established methodologies for ex-ante GHG accounting including the greenhouse gas emission calculation approaches as per, inter alia, the GHG Protocol, the tools and methodologies of the IFI GHG Accounting Group, the Clean Development Mechanism methodology, Verified Carbon Standard, Gold Standard and the EU Emissions Trading Scheme, ISO 14064 (Part 1 and 2), or other international standards. The start and end of the reporting periods may differ, but they should cover one year. Generally estimated ex-ante for a representative year when a project is expected to be completed and operational at full capacity. This metric is calculated for a typical year of operation, not over the lifetime of the project. Notes: Carbon Pricing: Projects with gross GHG emissions (scope 1 + 2) over a certain threshold (e.g., 20,000 tCO2eq/y EIB; 25,000 tCO2eq/y IFC) gross GHG emissions are used to calculate the impact of social cost of carbon in the Economic Rate of Return (ERR). The EIB Carbon Footprint Exercise includes direct Investment Loans and large Framework Loan allocations that cross the significant emissions thresholds defined in section 5 of the EIB GHG Methodologies. For tools to calculate when primary data is not available, the Joint Impact Model (www.jointimpactmodel.org) is a publicly accessible tool which enables the reporting and assessment of systemic impact indicators such as jobs, value added, and GHG emissions related to investments of financial institutions. It includes Scope 1, 2 and 3 emissions as well as emissions of intermediary lending (via FI clients). It also allows for PCAF methodology for carbon accounting. Applicability: Real sector projects where a GHG claim is relevant; financial intermediaries and funds may use this metric when they collect GHG data from their clients. Various tools are available from different DFIs (e.g., CAFI - https://www.cafi.org/welcome, etc.). |
| Thematic Area | TA-12 | GHG Emissions Sequestration | Amount of CO2 sequestered during the reported period. May be known as "CO2 Reduced", "Avoided/Sequestered", "Carbon Removals (in line with PCAF standard)", or "Greenhouse Gas Emissions Sequestered". | Tonnes of CO2/y | This metric is intended to capture the total amount of CO2 sequestered during the reporting period. This metric can be used with greenhouse gas emissions mitigation types to disaggregate the types of greenhouse gas emissions sequestered as relevant to the organization's activities. This metric refers to greenhouse gas emissions sequestered during the reporting period, not the lifetime of trees or forestland. Calculating greenhouse gas emissions sequestration is a technical process that requires standardized and precise methodological guidance. Organizations should refer to at least one of the following standards when calculating this metric: Verified Carbon Standard, Gold Standard, American Carbon Registry, AFOLU Carbon Calculator, Climate Action Reserve Standard, and Plan Vivo Standard. May be reported once before project begins, then annually. May also be measured ex-post. Should be reported separately from absolute emissions. Notes: Related tools and links include the International Financial Institutions Guideline for a Harmonized Approach to Greenhouse Gas Accounting, GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools), Verified Carbon Standard, Gold Standard, American Carbon Registry, AFOLU Carbon Calculator, Climate Action Reserve Standard, and Plan Vivo Standard. Applicability: Real sector projects where relevant; financial intermediaries and funds may use this metric when they collect data from their clients. For FIs, various tools are available from different DFIs (e.g., CAFI - https://www.cafi.org/welcome, etc.). |
| Thematic Area | TA-13 | Water Consumption | Amount of water consumed during the reporting period, measured in cubic meters. This may include water that has been sourced from surface or groundwater resources and is either evaporated, incorporated into a product or taken from one body of water and returned to another, or returned at a different time. Water consumption could be reported annually or daily and can be used to measure reduction in water losses, water consumption of economic activities, and/or as an input to calculate water resource efficiency compared against different industry standards (e.g. per unit of output). | m3 (water) | |
| Thematic Area | TA-14 | Wastewater Treatment | Amount of wastewater treated to appropriate standards during the reporting period, measured in cubic meters. May also include the amount of untreated wastewater discharges avoided. | m3 (wastewater) | |
| Thematic Area | TA-15 | Energy Consumption | Energy consumption measured in kilowatt-hours or megajoules of energy consumed during the reporting period. Distinguishing heat and electricity consumption is recommended. This indicator may be used to measure performance (e.g. kWh/m2 for a green building) or could be an absolute measure (e.g. before and after comparison). | kWh or MJ (energy) | |
| Thematic Area | TA-16 | Land Use | Hectares of land used during the reporting period. May be used to assess land use efficiency (e.g. MW/ha for reservoirs, i.e. megawatts of power produced per hectare of land used for water storage). | # ha (land) | |
| Thematic Area | TA-17 | Sustainable Management of Natural Resources | Hectares of land covered by sustainable land management practices, verified as being sustainably managed according to internationally recognized standards. Sustainable management of living natural resources includes both biodiversity and environmental services. Proxies of certification through an independent audit and verification process may be used to determine sustainable use. Distinct methodologies may need to be used for forestry, farmland, etc. | # ha (land meeting standards and/or certified) | |
| Thematic Area | TA-18 | Community Development Contributions | Amount of money spent by the client towards activities that benefit local communities during the reporting period. | # currency | This indicator captures the breadth of development effects that IFIs desire to measure and is easily reportable by clients. It yields data that IFIs may use for further analysis on client contributions as they deem fit, including possibilities for referencing contributions for community benefit against total project cost, turnover, profit or total number of beneficiaries. However, establishing a threshold may be challenging since the level of contributions may vary by country, sector and the relevant market in which an IFI client operates. Non-financial contributions of the client are not captured by the indicator due to IFI challenges in ensuring all clients use the same approach to monetize their contributions to local communities. |
| Thematic Area | TA-19 | Payment to Gov't | All transfers to the government made by client company over the reporting period. At a minimum, this includes payments to the government in the form of corporate income or profit taxes. Additional forms of transfer to be reported as appropriate include (i) sales taxes, (ii) net VAT, (iii) royalties, (iv) dividends and related taxes, (v) management and/or concession fees, (vi) license fees, (vii) tax on payment of interest, and (viii) other material payments net of any direct subsidies received. | # currency | |
| PSD Market Level | PM-01 | Entry of New Firms | Additional private sector firms have entered the relevant market in which the client operates. Note that this indicator only applies in circumstances where PSD firm level competition indicators are applicable. IFIs who wish to gather additional information on the quality of the result reported may use 'commentary' to do so. | Yes/No, with commentary | This indicator seeks to capture an aspect of increased competition that may be related to the success of the client company. However, the observation of entry of new firms should not be attributed directly to the client's activities and nor is it fully attributable to IFI interventions. This indicator is applicable only if the IFI client is expected to attract other firms to the same market, and it should only be used if one of the firm-level PSD indicators "Market Entry" or "Market Share Increased" are used for a given client. However, it should be noted that the indicator may be tracked annually (throughout the project cycle) or in an evaluation/survey method. Increased competition in the relevant market is often manifested by an increase in product or service quality or a decrease in product or service price, though these do not always indicate entry of new firms and may also result from the reaction of existing players in the relevant market to the new entrant. Note that the entry of new firms into a market is easier to measure as compared to a change in strategy/positioning of existing firms in the relevant market. Data for this indicator may be sourced by IFI clients who are able to report on the number of competitors in their respective markets as this is an exercise any such entity would undertake as part of its operations. If needed, the IFI may then conduct market research to verify the data reported by the client. |
| PSD Firm Level | PF-01 | Business Innovation | The client adopts or operationalizes a product, internal process, technology or financing structure that is new or not widely used in the domestic sector. Note that "product" includes both physical goods as well as financial products while "domestic sector" can refer to the national market in small countries and regional markets in larger countries. Innovations in supplier or client relationships are covered in the Market Linkages Improved or Expanded Indicator. IFIs who wish to gather additional information on the quality of the result reported may use 'commentary' to do so. The indicator captures the adoption or operationalization of innovative business practices, ranging from the financial structuring of the client company to the business processes it uses to deliver products/services. The indicator can be used to track innovative technology transfer without qualifying from where the technology originated. IFIs may wish to undertake more detailed assessment/monitoring of certain aspects of client innovation, but this serves as a good overall capture of innovation. | Yes/No, with commentary | |
| PSD Firm Level | PF-02 | Market Linkages Improved or Expanded | The client improves existing or engages new kinds/additional forwards or backwards market linkages, including through its own integration. Note that forward/backward refers to upstream/downstream supply chain linkages rather than commodities contracts. "Improved" refers to those linkages that the client believes will provide an added-value to its market expansion whether this is because of improvements in technology-use or cheaper/faster service delivery. IFIs who wish to gather additional information on the quality of the result reported may use 'commentary' to do so. | Yes/No, with commentary | This indicator tracks IFI client's improvement of existing or acquisition of new kinds of forward or backward market linkages. The client directly uses these linkages to expand market access. Examples of forward linkages include the sale of value added services and goods to other firms, such as the supply of fertilizers by manufacturing companies to agricultural firms, while backward linkages include the purchases of inputs from suppliers and service providers, for example sourcing raw materials for manufacturing or agro-processing among others. These linkages may be developed using licensing agreements, supplier sources, international sourcing/distribution, etc. This indicator varies from 'Business Innovation,' which only aims to track the development of innovative products and services by the client. |
| PSD Firm Level | PF-03 | Market Share Increased | The client expands operations and increases market share in a concentrated market in which the client is not a dominant player. Note that "dominant" and "concentrated" should be defined by the IFI based on the context in which the client operates. Market concentration is determined by the number of firms in a market and their respective share of the relevant market. A "concentrated" market typically features fewer firms with larger market shares, with or without a dominant player. IFIs who wish to gather additional information on the quality of the result reported may use 'commentary' to do so. | Yes/No, with commentary | This indicator captures another level of an IFI client's contribution to market competition, namely by expanding existing share of a market. This indicator varies from the 'New Market Entry' indicator, which applies to IFI clients who have just entered the relevant market. Hence, only one of these two indicators can be applicable to an IFI client at one time. |
| PSD Firm Level | PF-04 | New Market Entry | The client enters a new market. Note that "market" refers to the relevant market and varies by country, sector, product and targeted beneficiaries. "Entry" is only relative to the client's own operations, and is denoted by establishment and commencement of sales. IFIs who wish to gather additional information on the quality of the result reported may use 'commentary' to do so. | Yes/No, with commentary | This indicator captures one level of an IFI client's contribution to market competition, namely by entering a market. This indicator varies from the 'Market Share Increased' indicator, which applies to IFI clients who expanded their own market share. Hence, only one of these two indicators can be applicable to an IFI client at one time. |
| PE & Investment Funds | PE-01 | Direct jobs supported in the investee company (Operations and Maintenance) | Number of full-time equivalent workers, as per local definition, working for the investee company or investment project at the end of the reporting period unless there is seasonal variation. This includes individuals hired directly and individuals hired through third party agencies, as long as those individuals provide services related to the operations and maintenance of the investee company or investment project. This also includes full-time equivalent work by seasonal, contractual and part-time workers. | # FTE | This indicator reflects the number of full-time equivalent workers in the investee company at the time of reporting or during the reporting period. This is a separate indicator from direct jobs supported in direct operations, different to the indicator of jobs in the intermediary, and does not apply to other intermediated operation other than debt/equity funds. Scope: Whenever possible and feasible report the number of workers that work in the project or client company. If a company facilitates the trading of goods or services between two parties, but does not itself purchase those goods or services, these jobs should not be included (e.g. gig economy, independent contractors and freelancers should not be considered employees of platforms through which they operate). Reporting period: Report number of FTE workers at the end of the reporting period, unless there is significant seasonal variation in the number of non-permanent workers, in which case please average the number of FTEs over the reporting period for temporary workers. Full time Equivalent (FTE): Part-time jobs are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr./week job would be equal to 0.6 FTE job). Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked. If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job. Where companies employ piece-rate workers, a piece rate per hour or per day will need to be estimated in order to calculate the FTE. Where there are a large number of workers on variable hours, including day labourers, please include typical number of workers on site at any one time. Construction Jobs: Only include construction jobs if the company is itself a construction or real estate company, and the jobs are therefore not expected to cease at the end of the construction phase of any individual asset. Applicability: Fund investment, not intermediated finance. Related indicators: Direct jobs supported in the investee company (Operations and Maintenance) – Female is a subset of this indicator. This indicator is similar to Direct Jobs Supported (Operations and Maintenance) for direct operations but focusses on investee companies of an equity/debt fund. It is different to the indicator Direct Jobs Supported in the Intermediary as this refers to the investee company only, not the intermediary. The indicator is also different to Direct Jobs Created (Operations and Maintenance). |
| PE & Investment Funds | PE-02 | Female Direct jobs supported in the investee company (Operations and Maintenance) | Number of full-time equivalent female workers, as per local definition, working for the investee company at the end of the reporting period unless there is seasonal variation. This includes women hired directly and women hired through third party agencies, as long as those women provide services related to the operations and maintenance of the investee company. This also includes full-time equivalent work by seasonal, contractual and part-time female workers. | # | This indicator is a subset of the Direct jobs supported in the investee company (Operations and Maintenance). It measures the number of female employees in the investee company. Scope: Whenever possible and feasible report the number of female workers that work in the project or client company. If a company facilitates the trading of goods or services between two parties, but does not itself purchase those goods or services, these jobs should not be included (e.g. gig economy, independent contractors and freelancers should not be considered employees of platforms through which they operate). Reporting period: Report number of FTE female workers at the end of the reporting period, unless there is significant seasonal variation in the number of non-permanent female workers, in which case please average the number of FTEs over the reporting period for temporary workers. Full time Equivalent (FTE): Part-time jobs are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr./week job would be equal to 0.6 FTE job). Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked. If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job. Where companies employ piece-rate workers, a piece rate per hour or per day will need to be estimated in order to calculate the FTE. Where there are a large number of workers on variable hours, including day labourers, please include typical number of workers on site at any one time. Construction Jobs: Only include construction jobs if the company is itself a construction or real estate company, and the jobs are therefore not expected to cease at the end of the construction phase of any individual asset. Applicability: Fund investment where possible and relevant, not intermediated finance. Related indicators: Direct jobs supported in the investee company (Operations and Maintenance) is the broader indicator this indicator is a subset of. This indicator is similar to Female Direct Jobs Supported (Operations and Maintenance) for direct operations but focusses on investee companies of an equity/debt fund. It is different to the indicator Female Direct Jobs Supported in the Intermediary as this refers to the investee company only, not the intermediary. |
| PE & Investment Funds | PE-03 | Number of active Fund Investments | Number of active investments at the end of the reporting period. | # Investments | This indicator reflects the number of unique investee companies in which a fund holds an interest at the end of the reporting period. Each investee company, irrespective of the number or volume of investments and/or types of investment instruments should be counted as a single investment. Applicability: Fund investment, not intermediated finance. Related indicators: This indicator is the parent indicator to disaggregated subsets such as Number of active Fund Investments in Female Founded Enterprises. It is expressed in the number of investments, not the amount, unlike Amount of active Fund Investments. It measures the current number of active investments, not realized ones (this is covered under Number of realized Fund Investments). This indicator is distinct from Number of Loans Outstanding. |
| PE & Investment Funds | PE-04 | Number of Active Fund Investments in Female Founded Enterprises | Number of active fund investments in enterprises in which there is an active female founder(s). Female founder(s) must retain an active role in the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. | # Investments | This indicator is a subset of the Number of active Fund Investments. This indicator reflects the number of unique investee companies in which a fund holds an interest at the end of the reporting period. Each investee company, irrespective of the number or volume of investments and/or types of investment instruments should be counted as a single investment. To ensure female ownership is retained and not crowded out through the investment the female founder(s) must retain an active role in the organization at the time of reporting. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. Practitioners may refer to specific gender benchmarks and application guidance as needed, such as those specified by the 2X Challenge (www.2xchallenge.org). Applicability: Fund investment where possible and relevant, not intermediated finance. Related indicators: This indicator is the parent indicator to disaggregated subsets such as Number of active Fund Investments in Female Founded Enterprises. It is expressed in the number of investments, not the amount, unlike Amount of active Fund Investments. It measures the current number of active investments, not realized ones. This indicator is distinct from Number of Loans Outstanding. |
| PE & Investment Funds | PE-05 | Number of realized Fund Investments | Cumulative number of realized investments as of the end of the reporting period. | # investments | This indicator reflects the number of unique investee companies in which a fund no longer holds an interest at the end of the reporting period. Each investee company, irrespective of the number or volume of investments and/or types of investment instruments should be counted as a single investment. They should only be counted at full exit, once all the investments have been realized, and not in tranches. Investments should be considered realized when the fund no longer holds securities in the investee company (regardless of any monetary amounts that may still be due as part of a deferred consideration or escrow). Investments which are written off, meaning the value of the investment has been eliminated with no prospect of recovery, should be considered realized investments. Applicability: Fund investment, not intermediated finance. Related indicators: This indicator is the parent indicator to disaggregated subsets such as Number of realized Fund Investments in Female Founded Enterprises. It is expressed in number of investments, not amount, unlike Amount of Realized Fund Investments. It measures the number of realized investments, not active ones (this is covered under Number of Active Fund Investments). |
| PE & Investment Funds | PE-06 | Number of realized Fund Investments in Female Founded Enterprises | Number of realized fund investments in enterprises in which there is an active female founder(s). Female founder(s) must retain an active role in the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. | # investments | This indicator is a subset of the Number of Realized Fund Investments. It measures the number of female founded companies the fund had invested in but has realized. This indicator reflects the number of realized investments a fund has at the end of the reporting period. These should be counted as unique investee companies, not as the number of tranches. Each investee, irrespective of the number or volume of investments should be counted as a single investment. Even if a combination of debt and equity is provided, a single counterpart should be counted once. To ensure female ownership is retained and not crowded out through the investment the female founder(s) must have retained an active role still in the organization throughout the investment. Practitioners may refer to specific gender benchmarks and application guidance as needed, such as those specified by the 2X Challenge (2xchallenge.org). Applicability: Fund investment where possible and relevant, not intermediated finance. Related indicators: This indicator is a subset of the parent indicator Number of Realized Fund Investments. It is expressed in number of investments not amount unlike Amount of Realized Fund Investments in Female Founded Enterprises. It measures the number of realized investments, not active ones (this is covered under Number of Active Fund Investments in Female Founded Enterprises). |
| PE & Investment Funds | PE-07 | Amount of Active Fund Investments | Value of active invested capital on a cost at investment basis at the end of the reporting period. | # currency | This indicator reflects the actual amount invested by the fund in active investee companies at the end of the reporting period. The actual investment amounts should exclude any fees and expenses incurred in relation to the investment. For reporting purposes, investments in different instruments (e.g. debt and equity) may be reported separately or combined into a single reporting metric if made explicit. This measures the amount of investment, which is distinct from Value of fund investments — the former measures the value at cost (how much was invested) while the latter measures the valuation of the investment at the time of reporting. Applicability: Fund investment, not intermediated finance. Related indicators: This indicator is the parent indicator to disaggregated subsets such as Amount of active Fund Investments in Female Founded Enterprises. It is expressed in pecuniary terms not as the number of investments. It measures the current amount of active investments, not realized ones. This indicator is distinct from Value of Loans Outstanding. |
| PE & Investment Funds | PE-08 | Amount of active Fund Investments in Female Founded Enterprises | Value of active invested capital on a cost at investment basis to enterprises in which there is an active female founder(s). Female founder(s) must retain an active role in the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. | # currency | This indicator is a subset of the Amount of active Fund Investments. It measures the amount of investments in female founded companies. This measures the amount of investment, which is distinct from Value of fund investments — the former measures the value at cost (how much was invested) while the latter measures the valuation of the investment at the time of reporting. To ensure female ownership is retained and not crowded out through the investment the female founder(s) must retain an active role still in the organization at the time of reporting. Practitioners may refer to specific gender benchmarks and application guidance as needed, such as those specified by the 2X Challenge (2xchallenge.org). Applicability: Fund investment where possible and relevant, not intermediated finance. Related indicators: This indicator is a subset of the parent indicator Amount of active Fund Investments. It is expressed as the amount of investments not number. It measures the current amount of active investments, not realized ones. This indicator is distinct from Value of Loans Outstanding. |
| PE & Investment Funds | PE-09 | Amount of realized Fund Investments | Cumulative value of realized invested capital on a cost at investment basis at the end of the reporting period. | # currency | This indicator reflects the amount actually invested by the fund in investee companies that have been realized by the end of the reporting period. For reporting purposes, debt and equity investments may be reported separately or combined into a single reporting metric if made explicit. All reporting is at a cost of investment basis, and does not reflect the actual proceeds received by the fund. Investments should be considered realized when the fund no longer holds securities in the investee company (regardless of any monetary amounts that may still be due as part of a deferred consideration or escrow). Investments which are written off, meaning the value of the investment has been eliminated with no prospect of recovery, should be considered realized investments. Applicability: Fund investment, not intermediated finance. Related indicators: This indicator is the parent indicator to disaggregated subsets such as Amount of realized Fund Investments in Female Founded Enterprises. It is expressed as the amount of realized investment, not at the number (Number of realized Fund Investments), which can cover a different set as the amount may also cover partial divestments. It measures the amount of realized investments, not active ones (this is covered under Amount of active Fund Investments). |
| PE & Investment Funds | PE-10 | Amount of realized Fund Investments in Female Founded Enterprises | Cumulative value of realized invested capital on a cost at investment basis to enterprises in which there is an active female founder(s). Female founder(s) must retain an active role in the organization as of the end of the reporting period. An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. | # currency | This indicator is a subset of the Amount of Realized Fund Investments. It measures the amount of investments realized in female founded companies the fund had invested in. This indicator reflects the amount actually invested by the fund in investee companies that have been realized by the end of the reporting period. For reporting purposes, debt and equity investments may be reported separately or combined into a single reporting metric if made explicit. All reporting is at a cost of investment basis, and does not reflect the actual proceeds received by the fund. Investments should be considered realized when the fund no longer holds securities in the investee company (regardless of any monetary amounts that may still be due as part of a deferred consideration or escrow). Investments which are written off should be considered realized investments. To ensure female ownership is retained and not crowded out through the investment the female founder(s) must have retained an active role still in the organization throughout the investment. Practitioners may refer to specific gender benchmarks and application guidance as needed, such as those specified by the 2X Challenge (2xchallenge.org). Applicability: Fund investment where possible and relevant, not intermediated finance. Related indicators: This indicator is a subset of the parent indicator Amount of Realized Fund Investments. It is expressed as the amount of realized investment, not at the number (Number of Realized Fund Investments in Female Founded Enterprises). It measures the amount of realized investments, not active ones (this is covered under Amount of Active Fund Investments in Female Founded Enterprises). |
| PE & Investment Funds | PE-11 | Payment to Government | All transfers to the government made by client company over the reporting period. At a minimum, this includes payments to the government in the form of corporate income or profit taxes. Additional forms of transfer to be reported as appropriate include (i) sales taxes, (ii) net VAT, (iii) royalties, (iv) dividends and related taxes, (v) management and/or concession fees, (vi) license fees, (vii) tax on payment of interest, and (viii) other material payments net of any direct subsidies received. | # currency | Applicability: Fund investment, not intermediated finance. |
| PE & Investment Funds | PE-12 | EBITDA | Earnings before interest, tax, depreciation and amortisation (EBITDA). | # currency | This indicator captures the value of the investee companies net income before interest, taxes, depreciation and amortization during the reporting period according to the international accounting standards (EBITDA = Revenue − Expenses excluding tax and interest, depreciation, and amortization). EBITDA should be expressed in terms of the agreed reporting currency (typically USD, EUR, or local currency). Ideally, currencies should be complemented by exchange rates as used at the time of computation to allow for future use. Applicability: Fund investment, not intermediated finance. |
| PE & Investment Funds | PE-13 | Total Sales | Gross value of sales during the reporting period. | # currency | Sales revenue of investee companies should be revenue resulting from the ordinary operating activities of an organization. This is commonly referred to as earned revenue. Note this is distinct to total revenue given earnings from financial activities, sales of assets, etc. Sales should be expressed in terms of the agreed reporting currency (typically USD, EUR, or local currency). Ideally, currencies should be complemented by exchange rates as used at the time of computation to allow for future use. Applicability: Direct operations, Fund investment, not intermediated finance. |
| PE & Investment Funds | PE-14 | Domestic Purchases | Value of company's purchases of goods and services from domestic suppliers (including raw materials, security, gardening, cleaning and marketing & research from local companies) during the reporting period. | # currency | Applicability: Typically not applicable to intermediated operation (Fund investment, intermediated finance). |
| PE & Investment Funds | PE-15 | Export Sales | Value of export sales of the product or service over the reporting period. | # currency | Applicability: Typically not applicable to intermediated operation (Fund investment, intermediated finance). |
| PE & Investment Funds | PE-16 | Direct Jobs Supported in the Intermediary | Number of full-time equivalent workers, as per local definition, working for the intermediary. This includes individuals hired directly and individuals hired through third party agencies, as long as those individuals provide services related to the operations and maintenance of the intermediary. This also includes full-time equivalent work by seasonal, contractual and part-time workers. | # FTE | This indicator reflects the number of full-time equivalent workers in the fund at the time of reporting or during the reporting period. This is a separate indicator from direct jobs supported in direct operations, different to the indicator on jobs in the investee company, and does not apply to other intermediated operation other than debt/equity funds. Scope: Whenever possible and feasible report the number of workers that directly work in the specific fund. It should not include those of the investee companies, and it should not include fund services purchased (e.g. outsourced fund administration and accounting services). Reporting period: Report number of FTE workers at the end of the reporting period, unless there is significant seasonal variation in the number of non-permanent workers, in which case please average the number of FTEs over the reporting period for temporary workers. Full time Equivalent (FTE): Part-time jobs are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr./week job would be equal to 0.6 FTE job). Full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year. Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked. If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job. Where companies employ piece-rate workers, a piece rate per hour or per day will need to be estimated in order to calculate the FTE. Where there are a large number of workers on variable hours, including day labourers, please include typical number of workers on site at any one time. Applicability: Fund investment, typically not intermediated finance. Related indicators: Female Direct Jobs Supported in the Intermediary is a subset of this indicator. This indicator is similar to Direct Jobs Supported (Operations and Maintenance) for direct operations but focusses on the equity/debt fund. It is different to the indicator Direct Jobs Supported in the Investee Company (Operations and Maintenance). The indicator is also different from Direct Jobs Created (Operations and Maintenance). |
| PE & Investment Funds | PE-17 | Female Direct Jobs Supported in the Intermediary | Number of full-time equivalent female workers, as per local definition, working for the intermediary. This includes women hired directly and women hired through third party agencies, as long as those women provide services related to the operations and maintenance of the intermediary. This also includes full-time equivalent work by seasonal, contractual and part-time workers. | # FTE | This indicator is a subset of the Direct Jobs Supported in the Intermediary. This indicator reflects the number of full-time equivalent female workers in the investee company at the time of reporting or during the reporting period. This is a separate indicator from direct jobs supported in direct operations, different to the indicator on Female Direct Jobs in the investee company, and does not apply to other intermediated operation other than debt/equity funds. Scope: Whenever possible and feasible report the number of female workers that work in the project or client company. It should not include those of the investee companies, and it should not include fund services purchased (e.g. outsourced fund administration and accounting services). Reporting period: Report number of FTE workers at the end of the reporting period, unless there is significant seasonal variation in the number of non-permanent workers, in which case please average the number of FTEs over the reporting period for temporary workers. Full time Equivalent (FTE): Part-time jobs are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr./week job would be equal to 0.6 FTE job). Full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year. Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked. If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job. Where companies employ piece-rate workers, a piece rate per hour or per day will need to be estimated in order to calculate the FTE. Where there are a large number of workers on variable hours, including day labourers, please include typical number of workers on site at any one time. Applicability: Fund investment where possible and relevant, not intermediated finance. Related indicators: This indicator is a subset of the parent indicator Direct Jobs Supported in the Intermediary. This indicator is similar to Direct Jobs Supported (Operations and Maintenance) for direct operations but focusses on the equity/debt fund. It is different to the indicator Female Direct Jobs Supported in the Intermediary as this refers to the investee company only, not the intermediary. |
| PE & Investment Funds | PE-18 | Number of Investment Committee Members | Number of Investment Committee members who are counted as voting members of the investment committee of a Debt or Equity investment Fund or other Financial Intermediary as of the end of the reporting period. | # | This metric is intended to capture the size of the investment committee of a financial intermediary or a general partner of a debt or equity fund. To avoid double-counting investment committee members who fill multiple roles within an organization, numbers should not be aggregated in terms of Number of Investment Committee and Direct Jobs Supported in the Intermediary. Applicability: Fund investment, not intermediated finance. Related indicators: Number of Investment Committee Members who are Female is a subset of this indicator. |
| PE & Investment Funds | PE-19 | Number of Investment Committee Members who are Female | Number of female Investment Committee members who are counted as voting members of the investment committee of a Debt or Equity investment Fund or other Financial Intermediary as of the end of the reporting period. | # | This metric is intended to capture the size of the female representation on the investment committee of a financial intermediary or a general partner of a debt or equity fund. Practitioners will need to collect the total Number of Investment Committee members to get a percentage. Practitioners should avoid double-counting women who fill multiple roles within an organization by not aggregating HIPSO's Number of Investment Committee members who are Female with Female Direct Jobs Supported in the Intermediary. Practitioners may refer to specific gender benchmarks and application guidance as needed, such as those specified by the 2X Challenge (2xchallenge.org). Applicability: Fund investment where possible and relevant, not intermediated finance. Related indicators: This indicator is a subset of the parent indicator Number of Investment Committee Members. |
| Oil/Gas | OG-01 | Oil/gas delivered to end-customers | Volume of oil/gas delivered to end-customers during the reporting period. Could be disaggregated by domestic consumption and exports. | # m3 | |
| Oil/Gas | OG-02 | Number of connections* | Number of gas distribution service connections during the reporting period. | # connections | New connections can be obtained by subtracting the previous number of connections from the value at the end of the current reporting period. Could be disaggregated by user type for example, (i) underserved - a group of individuals that are inadequately served by the current market [low income, isolated areas, etc.], (ii) residential / non-residential. |
| Oil/Gas | OG-03 | Number of LNG/CNG stations | Number of Liquid Natural Gas (LNG)/Compressed Natural Gas (CNG) stations during the reporting period. | # stations | |
| Oil/Gas | OG-04 | Length of service interruptions | Length of service interruptions during the reporting period. | # hours | |
| Mining | MI-01 | Volume of industrial output | Volume of output (commodity or intermediate goods). Could be disaggregated by domestic use and exports. | # tons | |
| Mining | MI-02 | Volume of minerals/metals sourced from local/regional supplier(s) | Volume of minerals/metals sourced from local/regional supplier(s). | # tons | |
| Information & Communication Technologies | IT-01 | Number of Active Customers, mobile service - individuals | Number of personal connections at the end of the reporting period. | # | Sub-sector: MNO, Satellites |
| Information & Communication Technologies | IT-02 | Number of Active Customers, mobile service - firms | Number of commercial connections at the end of the reporting period. | # | Sub-sector: MNO, Satellites |
| Information & Communication Technologies | IT-03 | Number of Active Customers, fixed broadband - individuals | Number of personal connections at the end of the reporting period. | # | Sub-sector: Fixed broadband |
| Information & Communication Technologies | IT-04 | Number of Active Customers, fixed broadband - firms | Number of personal connections at the end of the reporting period. | # | Sub-sector: Fixed broadband |
| Information & Communication Technologies | IT-05 | Number of new Customers with access to fixed broadband | Number of unique households/firms that gained access to fixed broadband during the reporting period, while they had no prior access. | # | Sub-sector: Fixed broadband |
| Information & Communication Technologies | IT-06 | Number of Active Customers, cloud services - firms | Number of firms that contracted cloud services from the provider during the reporting period. | # | Sub-sector: Data centers |
| Information & Communication Technologies | IT-07 | % data center capacity sold | % of data center capacity sold. | % | Sub-sector: Data centers |
| Information & Communication Technologies | IT-08 | % data center capacity sold -- wholesale | % of data center capacity sold to wholesale customers. | % | Sub-sector: Data centers |
| Information & Communication Technologies | IT-09 | Percentage of population or households with access | Percentage of population/households that live in a location covered by the client's network during the reporting period. | % | Sub-sector: Fixed Broadband / MNOs |
| Information & Communication Technologies | IT-10 | Number of homes/firms passed | Number of unique households/firms located in an area covered by the client's network during the reporting period. | # | Sub-sector: Fixed Broadband |
| Information & Communication Technologies | IT-11 | Amount of data center IT power/ number of racks added | Data center capacity added by the entity during the reporting period. | MW, # | Sub-sector: Data centers |
| Information & Communication Technologies | IT-12 | Submarine cables capacity installed | Submarine cable data transmission capacity added during the reporting period. | TB/second | Sub-sector: Submarine cable |
| Information & Communication Technologies | IT-13 | Kilometers of New Lines Installed | Kilometers of new lines built/in service (long-haul/backhaul/metro, fiber optics or other technologies) during the reporting period. | Kilometers (Km) | Sub-sector: Fixed broadband |
| Information & Communication Technologies | IT-14 | Kilometers of Lines Upgraded | Kilometers of lines upgraded (long-haul/backhaul/metro, fiber optics or other technologies) during the reporting period. | Kilometers (Km) | Sub-sector: Fixed broadband |
| Information & Communication Technologies | IT-15 | Number of New Sites/Cells Installed | Number of new sites/cells (BTS/towers, antennas, etc.) built during the reporting period. | # | Sub-sector: MNO, Tower |
| Information & Communication Technologies | IT-16 | Number of New Sites/Cells Upgraded | Number of new sites/cells (BTS/towers, antennas, etc.) upgraded during the reporting period. | # | Sub-sector: MNO, Tower |
| Information & Communication Technologies | IT-17 | Tenancy Ratio | Average number of tenants (operators) per tower during the reporting period. | # | Sub-sector: Tower |
| Information & Communication Technologies | IT-18 | Median download speed | Median download speed of fixed/mobile broadband in the market. | Mbps | Sub-sector: MNO, Tower, Fixed broadband, Satellites |
| Information & Communication Technologies | IT-19 | Price of the cheapest plan | Price of the cheapest mobile/fixed plan in the market. | USD PPP | Sub-sector: MNO, Tower, Fixed broadband, Satellites |
| Information & Communication Technologies | IT-20 | Number of subscribers to an affordable plan | Number of subscribers to mobile/fixed broadband plans that cost less than 2% of average income during the reporting period. | # | Sub-sector: MNO, Fixed broadband, Satellites. Average income should be that of the population of interest. For projects with national reach it could be either per capita GNI or average national household income from household surveys. For projects with local/regional reach or targeting specific segments of population, incomes of covered areas or segments of interest should be used. |
| Information & Communication Technologies | IT-21 | Number of individuals with improved access to services due to the introduction of a disruptive digital technology | Number of individuals with better access to services during the reporting period due to the client introducing a disruptive digital technology. Examples include health or education services provided via augmented/virtual reality, or artificial intelligence. | # individuals | |
| Information & Communication Technologies | IT-22 | Number of users of the disruptive digital technology | Number of individuals using the client's disruptive digital technology during the reporting period. Examples include block chain, artificial intelligence, virtual reality, cloud computing, 3D printing, or Internet of Things. | # individuals | |
| Information & Communication Technologies | IT-23 | Number of buyers of the disruptive digital technology | Number of individuals/firms buying a disruptive digital technology from the client during the reporting period. Examples include augmented/virtual reality, cloud computing, 3D printing, or Internet of Things. | # individuals or firms | |
| Information & Communication Technologies | IT-24 | Number of service providers on the digital platform | Number of individuals/firms buying a disruptive digital technology from the client during the reporting period. Examples include augmented/virtual reality, cloud computing, 3D printing, or Internet of Things. | # individuals | |
| Information & Communication Technologies | IT-25 | Payment to service providers on the digital platform | Total payment to individual service providers (for example drivers, teachers, self-employed entrepreneurs, gig workers, or cleaners) on the digital platform during the reporting period. | # currency | |
| Information & Communication Technologies | IT-26 | Number of transactions on the digital platform | Number of completed transactions between buyers and sellers on the digital platform during the reporting period. | # transactions | |
| Information & Communication Technologies | IT-27 | Value of operational improvements due to the disruptive digital technology | Value of improvement in the operational performance (for example cost savings, revenue/sales/productivity growth) generated during the reporting period because of a disruptive digital technology. | # currency | |
| Information & Communication Technologies | IT-28 | Number of firms reporting an improved operational performance due to the introduction of a disruptive digital technology | Number of firms reporting an improvement in the operational performance (e.g. cost savings, revenue/sales/productivity growth) during the reporting period due to the introduction of a disruptive digital technology. | # firms | |
| Information & Communication Technologies | IT-29 | Number of firms using the disruptive digital technology to innovate | Number of firms using the disruptive digital technology (for example artificial intelligence, virtual reality, cloud computing, 3D printing, or Internet of Things) to introduce new products, business models or standards during the reporting period. The innovation needs to be clearly linked to the disruptive digital technology. | # firms | |
| Information & Communication Technologies | IT-30 | Number of individuals trained on the disruptive digital technology | Number of individuals trained on the disruptive digital technology during the reporting period. Examples include training provided on block chain, artificial intelligence, virtual reality, cloud computing, 3D printing, Internet of Things, or digital platforms. | # individuals | |
| Industry & Services | IN-01 | Domestic Purchases | Value of company's purchases of goods and services from domestic suppliers (including raw materials, security, gardening, cleaning and marketing & research from local companies) during the reporting period. | # currency | |
| Industry & Services | IN-02 | Export Sales | Value of export sales of the product or service over the reporting period. | # currency | |
| Industry & Services | IN-03 | Total Sales | Unit count (as applicable) and gross value of sales over the reporting period. | # & # currency | |
| Housing | HO-01 | Improved Dwellings | Number of residential dwellings (≥1 family per unit) refurbished by the client company at the end of the reporting period. | # | |
| Housing | HO-02 | New Dwellings | Number of new residential dwellings (≥1 family per unit) constructed by the client company at the end of the reporting period. | # | |
| Health | HE-01 | Number of Patients Served | Number of patient consultations provided by the client company during the reporting period. | # | |
| Health | HE-02 | Number of Female Patients Served | Number of female patient consultations provided by the client company during the reporting period. | # | Practitioners will need to collect total "Patients Served" to get a percentage. Applicability: Patients of a client company in the Health sector. |
| Financial Intermediation | FI-01 | Number of Loans Outstanding | Number of outstanding loans in the eligible financial intermediary institution portfolio at the end of the reporting period. | # | This indicator reflects the number of eligible loans an intermediary has outstanding at the time of reporting. Number of outstanding loans should include the number of all loans disbursed to clients that have not been fully repaid and have not been written off at the end of the reporting period. "Eligibility" means those loans that are or can be supported under the terms with the intermediary. Different methodologies exist in what "supported" means — some institutions pursue an allocation approach (supporting loans directly by passing on preferential terms, e.g. longer tenor) or a portfolio approach (supporting an entire eligible portfolio and measuring its growth over time). Both are possible but would need to be specified under the respective reporting arrangement. "Outstanding" implies a stock variable at a certain point in time and does not measure the number of loans supported over time. This metric is not intended to measure the number of clients served, as an individual client can have several loans outstanding. This is a parent indicator that can be disaggregated by ownership/leadership (sex, age etc.), size of companies (e.g. micro, small, medium), sectors, geography (e.g. rural/urban), age or growth of company, innovation, etc. This indicator only applies to intermediated financing through commercial banks, microfinance institutions, non-bank financial intermediaries, or other financial institutions. Applicability: Intermediated finance, not Fund investment. Related indicators: This indicator should have the same scope as the value of loans outstanding, and number of active borrowers/clients would be a subset. |
| Financial Intermediation | FI-02 | Value of Loans Outstanding | Value of outstanding loans in the eligible financial intermediary institution's portfolio at the end of the reporting period. | currency | This indicator reflects the value of eligible loans an intermediary has outstanding at the time of reporting. The metric should include the value of all loans disbursed to clients that have not been fully repaid and have not been written off at the end of the reporting period. "Eligibility" means those loans that are or can be supported under the terms with the intermediary. Different methodologies exist in what "supported" means — some institutions pursue an allocation approach or a portfolio approach. Both are possible but would need to be specified under the respective reporting arrangement. "Outstanding" implies a stock variable at a certain point in time and does not measure the value of loans issued over a period of time. Unlike the number of loans, the value of loans also reflects the value lent to clients as several loans can be added up. This is a parent indicator that can be disaggregated by ownership/leadership (sex, age etc.), size of companies, sectors, geography, age or growth of company, innovation, etc. Applicability: Intermediated finance, not Fund investment. Related indicators: This indicator should have the same scope as the number of loans outstanding. |
| Financial Intermediation | FI-03 | Number of Active Borrowers/Clients | Number of unique clients that form part of the number of loans in the eligible financial intermediary institution's portfolio at the end of the reporting period. This indicator is intended to remove double counting from the number of loans/number of investments due to parallel or successive loans. | # | This indicator captures the number of unique borrowers with an outstanding account as a sense of how many enterprises/people have benefitted from on-lending during the reporting period. It constitutes a subset of the number of loans outstanding by only counting loans once if several loans are made to the same client during the reporting period. This only corrects for multiple loans issued to the same client during the reporting period and does not cover repeat loans issued in a new reporting period. This is a parent indicator that can be disaggregated by ownership/leadership (sex, age etc.), size of companies, sectors, geography (e.g. rural/urban), age or growth of company, innovation, etc. Applicability: Intermediated finance, where possible and relevant, not Fund investment. Related indicators: This indicator should be a subset in terms of scope of the number and the value of loans outstanding. |
| Financial Intermediation | FI-04 | Average Tenor of Loans Outstanding | Average (simple mean) initial tenor (in months) of all outstanding loans in the eligible portfolio at the time of measurement. This indicator provides specificity around length and nature of portfolio. | # Months | The indicator measures the length of the average tenor of the underlying portfolio. For simplicity and to reduce the reporting burden this is computed as the simple average of the underlying eligible portfolio (i.e. sum of all tenors divided by the number of loans). Alternative metrics exist such as weighted average by subclass or weighted by loans value. This distinction may be especially relevant when considering various disaggregation of the indicator. This is a parent indicator that can be disaggregated and specified in various ways. This indicator applies to intermediated financing through commercial banks, microfinance institutions, non-bank financial intermediaries, or other financial institutions. Applicability: Intermediated finance, not Fund investment. Related indicators: This indicator should apply to the same scope as the number and the value of loans outstanding. |
| Financial Intermediation | FI-05 | Number of deposit transaction accounts | Number of deposit/savings transaction accounts in the financial intermediary institution portfolio at the end of the reporting period. | # | The indicator measures the number of deposit transaction accounts held by the intermediary. Accounts that can be used for making and receiving payments qualify as transaction accounts and are typically called current or checking accounts. The definition includes mobile money and e-money accounts that allow for cash-in and cash-out operations and other payments. This indicator can further be qualified to measure the number of transaction accounts that are active — accounts that have processed at least 1 transaction per 30 days qualify as active accounts. This indicator can be disaggregated by active vs dormant accounts, underserved segments (i.e. gender), mobile account, etc. Applicability: Intermediated finance, where possible and relevant, not Fund investment. |
| Financial Intermediation | FI-06 | Number of merchant acceptance points (POS) | Number of merchant acceptance points (point-of-sale payment solutions) at the end of the reporting period. | # | This indicator captures the number of point-of-sale solutions allowing merchants to accept electronic payments. These include physical point-of-sale terminals as well as mobile phone or internet-based mPOS solutions. For mPOS solutions and QR codes it may be appropriate to track active users (at least 1 transaction in 30 days) or focus on measuring the growth in the volume and number of transactions processed through these services. Applicability: Intermediated finance, where possible and relevant, not Fund investment. |
| Financial Intermediation | FI-07 | Access to digital payment services | Number of clients of the intermediary with access to digital payment services (e.g. card, internet payments, platform, app etc.) in intermediary financial institution at the end of the reporting period. | # | The indicator measures the number of clients of the intermediary who have access to digital payment services, including debit or credit card, and ability to make payments using the internet via an app or platform. These payment services may be provided by an institution managing the clients' deposit transaction account or a third party and are expected to enhance the ability of the individual client to benefit from an account and provide access to expanded and higher quality payment services. Applicability: Intermediated finance, where possible and relevant, not Fund investment. |
| Financial Intermediation | FI-08 | Value of non-cash transactions | Value of payments processed measured by Gross Transaction Value during the reporting period. | # currency | The indicator measures the total value of transactions processed by the intermediary. This measure may include the overall transaction volume processed by the intermediary (e.g. including cash-in, cash-out transactions processed by an agent network) or be defined more specifically focused on non-cash transactions, digital merchant retail payments or cross-border payments. For non-cash transactions the definition typically includes cheques, credit transfers, direct debits, payment card transactions, and payments by e-money instruments. Digital merchant retail payments refer to electronic transactions for the payment of goods and services. Cross-border payments typically refer to international remittances and other cross-border payments. Applicability: Intermediated finance, where possible and relevant, not Fund investment. |
| Financial Intermediation | FI-09 | Number of Active Female and Women-Owned/Led Enterprise Clients served through a Financial Institution | The number of active female clients and/or women-owned or women-led enterprise clients served by a commercial bank, microfinance institution, a non-bank financial intermediary, or other financial institution. A women-owned or women-led enterprise client is one that has significant female representation in ownership and/or in decision-making through leadership. | # | Refer to guidance for "Number of Active Borrowers/Clients". This metric aims to measure the gender diversity of a financial institution's retail and/or business lending portfolio and may be disaggregated by type of portfolio (e.g., SME, microfinance, trade finance, retail, housing). The metric requires the financial intermediary to understand and verify female representation in ownership and/or in decision-making through leadership, and systematically collect and report on sex disaggregated data. Practitioners may refer to gender ownership and/or leadership benchmarks as needed, such as those specified by the 2X Challenge (www.2xchallenge.org) or women-owned/led enterprise definitions as specified by the IFC. Practitioners may need to assist financial intermediaries' ability to collect, verify, and report on this sex-disaggregated data. Applicability: Clients of a financial intermediary, but not used for investment fund investees. For investment fund investees, refer to "Number of Women in Senior Management", "Number of Women on the Board", and "Number of Female Founded Enterprises". |
| Financial Intermediation | FI-10 | Number of Loans Outstanding to Female and Women-Owned/Led Enterprise Clients served through a financial institution | Number of outstanding loans in the eligible financial intermediary institution's portfolio to female and women-owned/led enterprise clients at the end of the reporting period. | # | Refer to the guidance on "Number of Loans Outstanding" metric. This metric aims to measure the gender diversity of a financial institution's retail and/or business lending portfolio and may be disaggregated by type of portfolio (e.g., SME, microfinance, trade finance, retail, housing). The metric requires the financial intermediary to understand and verify female representation in ownership and/or in decision-making through leadership, and systematically collect and report on sex disaggregated data. Practitioners may refer to gender ownership and/or leadership benchmarks as needed, such as those specified by the 2X Challenge (www.2xchallenge.org) or women-owned/led enterprise definitions as specified by the IFC. Practitioners may need to assist financial intermediaries' ability to collect, verify, and report on this sex-disaggregated data. Applicability: Clients of a financial intermediary, but not used for investment fund investees. For investment fund investees, refer to "Number of Women in Senior Management", "Number of Women on the Board", and "Number of Female Founded Enterprises". |
| Financial Intermediation | FI-11 | Value of Loans Outstanding to Female and Women-Owned/Led Enterprise Clients served through a financial institution | Value of outstanding loans in the eligible financial intermediary institution's portfolio to female and women-owned/led enterprise clients at the end of the reporting period. | currency | Refer to guidance in "Value of Loans Outstanding" metric. This metric aims to measure the gender diversity of a financial institution's retail and/or business lending portfolio and may be disaggregated by type of portfolio (e.g., SME, microfinance, trade finance, retail, housing). The metric requires the financial intermediary to understand and verify female representation in ownership and/or in decision-making through leadership, and systematically collect and report on sex disaggregated data. Practitioners may refer to gender ownership and/or leadership benchmarks as needed, such as those specified by the 2X Challenge (www.2xchallenge.org) or women-owned/led enterprise definitions as specified by the IFC. Practitioners may need to assist financial intermediaries' ability to collect, verify, and report on this sex-disaggregated data. Applicability: Clients of a financial intermediary, but not used for investment fund investees. For investment fund investees, refer to "Number of Women in Senior Management", "Number of Women on the Board", and "Number of Female Founded Enterprises". |
| Financial Intermediation | FI-12 | Number of deposit transaction accounts to Female and Women Owned/Led Enterprise Clients served through a financial institution | Number of deposit/savings transaction accounts in the financial intermediary institution's portfolio to female and women-owned/led enterprise clients at the end of the reporting period. | # | Refer to guidance in "Number of Deposit Transaction Accounts" metric. This metric aims to measure the gender diversity of a financial institution's retail and/or business lending portfolio and may be disaggregated by type of portfolio (e.g., SME, microfinance, trade finance, retail, housing). The metric requires the financial intermediary to understand and verify female representation in ownership and/or in decision-making through leadership, and systematically collect and report on sex disaggregated data. Practitioners may refer to gender ownership and/or leadership benchmarks as needed, such as those specified by the 2X Challenge (www.2xchallenge.org) or women-owned/led enterprise definitions as specified by the IFC. Practitioners may need to assist financial intermediaries' ability to collect, verify, and report on this sex-disaggregated data. Applicability: Clients of a financial intermediary, but not used for investment fund investees. For investment fund investees, refer to "Number of Women in Senior Management", "Number of Women on the Board", and "Number of Female Founded Enterprises". |
| Financial Intermediation | FI-13 | Access to digital payment services to Female and Women-Owned/Led Enterprise Clients served through a financial institution | Number of female and women-owned/led enterprise clients of the financial intermediary with access to digital payment services (e.g. card, internet payments, platform, app etc.) in the intermediary financial institution's portfolio at the end of the reporting period. | # | Refer to guidance for the "Access to digital payment services" metric. This metric aims to measure the gender diversity of a financial institution's retail and/or business lending portfolio and may be disaggregated by type of portfolio (e.g., SME, microfinance, trade finance, retail, housing). The metric requires the financial intermediary to understand and verify female representation in ownership and/or in decision-making through leadership, and systematically collect and report on sex disaggregated data. Practitioners may refer to gender ownership and/or leadership benchmarks as needed, such as those specified by the 2X Challenge (www.2xchallenge.org) or women-owned/led enterprise definitions as specified by the IFC. Practitioners may need to assist financial intermediaries' ability to collect, verify, and report on this sex-disaggregated data. Applicability: Clients of a financial intermediary, but not used for investment fund investees. For investment fund investees, refer to "Number of Women in Senior Management", "Number of Women on the Board", and "Number of Female Founded Enterprises". |
| Energy | EN-01 | Energy Generated | Energy generated during the reporting period. | # MWh | Include footnote about energy type (i.e., renewables and non-renewables). |
| Energy | EN-02 | Renewable energy generated | Renewable energy generated during the reporting period. | # MWh | Institutions should mention the source of renewable energy generated, including waste, hydropower, wind, solar, geothermal, biomass, and other sources as noted. |
| Energy | EN-03 | Number of New Connections to Energy | Number of connections to energy services during the reporting period. | # connections | New connections can be obtained by subtracting the previous number of connections from the value at the end of the current reporting period. This metric can be disaggregated by user type for example, (i) underserved - a group of individuals that are inadequately served by the current market [low income, demographic area, gender, youth, etc.], and (ii) residential/non-residential. |
| Energy | EN-04 | Frequency of power outages | Frequency of power outages in the project area measured as system average frequency index (SAIFI) - total number of customer interruptions (annually) / total number of customers served (annually). | # | |
| Energy | EN-05 | Length of power outages | Length of power outages in the project area measured as system average duration index (SAIDI) - sum of hours of customer interruptions (annually) / total number of customers served (annually). | # hours | |
| Energy | EN-06 | Power system commercial losses, % of output | Percentage of non-technical (commercial) losses for utility projects during the reporting period. | % | This metric intends to capture energy delivered to end users, but not paid for - commercial losses (either because of theft, mismanagement in billing systems, lack of consumption meters, etc.). This metric is the result of commercial losses (in currency units) / total sales (in currency units). |
| Energy | EN-07 | Power system technical losses, % of output | Percentage of technical losses for utility projects during the reporting period. | % | This metric intends to capture energy generated but not delivered to end users (because of inefficiencies in the energy grid system). This metric is the result of energy generated (in MWh) / energy effectively delivered (in MWh). |
| Education | ED-01 | Number of Students Enrolled | Number of students enrolled at the end of the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. | # | |
| Education | ED-02 | Number of Female Students Enrolled | Number of female students enrolled at the end of the reporting period, both full-time and part-time, where each discrete student is counted regardless of number of courses. | # | Practitioners will need to collect total "Students Enrolled" to get a percentage. Applicability: Students of a client company in the Education sector. |
| Agribusiness | AG-01 | Average Agricultural Yield | Average agricultural yield (per hectare) reported by the client during the reporting period. | metric ton/hectare | This indicator assesses the general yield of an IFI's client through its operations, including outgrower schemes. One way, among others, to calculate this indicator is based on an aggregation of yield (per hectare) of the IFI client's farmers. |
| Agribusiness | AG-02 | Farmers Reached | Number of farmers that are linked to the client company as suppliers, buyers, contractors or farming employees during the reporting period. | # | |
| Agribusiness | AG-03 | Value of Total Sales | Gross value of sales of the product over the reporting period. | Currency | |
| Agribusiness | AG-04 | Volume of Total Sales | Volume of sales of the product over the reporting period. | # of units, tons, liters, etc. | |
| Agribusiness | AG-05 | Value of Export Sales | Gross value of export sales of the product over the reporting period. | Currency | |
| Agribusiness | AG-06 | Volume of Export Sales | Volume of export sales of the product over the reporting period. | # of units, tons, liters, etc. | |
| Agribusiness | AG-07 | Volume of Production | Total volume of the company's production during the reporting period. | Metric Tons (MT) | May be used for any type of production including production of crops/livestock/processed food, etc. May be disaggregated into: Agricultural production, which includes and can be further disaggregated into the production of crops, livestock, poultry, seafood, amongst others; and Industrial production, which includes the manufacturing of food and/or other agro-industrial products. The volume count should only include volume of final product for sale and not intermediate products for further processing within the same company. |
| Agribusiness | AG-08 | Value of Purchases From (Domestic) Farmers | Value of the company's purchases of raw materials from farmers during the reporting period. | Currency | When counting volume at the project level, specification by product (e.g., wheat, rice, chicken, etc.) should be provided whenever feasible. |
| Agribusiness | AG-09 | Volume of Purchases From (Domestic) Farmers | Volume of the company's purchases of raw materials from farmers during the reporting period. | Unit count (as applicable) | When counting volume at the project level, specification by product (e.g., wheat, rice, chicken, etc.) should be provided whenever feasible. |
| Cross-Cutting All Infrastructure Services Sub-Sectors | CC-01 | Percentage of meters penetration | Percentage of customers with meters (electricity, gas, water services). Result of customers with meters / total customers. | % | |
| Cross-Cutting All Infrastructure Services Sub-Sectors | CC-02 | Number of direct jobs supported | Number of direct full-time equivalent jobs at end of reporting period. | # |