IRIS+

    ESG & Governance

    The GIIN's free system of standard impact metrics, including a catalogue of metrics and core metric sets for common impact themes.

    IRIS+ helps impact investors measure and compare results using the same definitions, for example for financial inclusion, clean energy or education. Using standard metrics makes portfolio reports more comparable and harder to cherry-pick. Its metrics are aligned with the five dimensions of impact.

    Related terms

    Five dimensions of impactTheory of changeImpact investing

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    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

    Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.

    Markets

    IPO Issue Price vs. Listing Price vs. Subsequent Performance

    Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.

    Valuation

    Paytm: Valuing a Company With No Clean Comparable

    Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.