Who are the intended “users” or audience of the IRIS Framework?
• IRIS is being developed to address the separate needs of different stakeholder groups. These groups include: • Intermediaries or Investment groups: Intermediary organizations will be the users of the taxonomy by identifying, adopting and reporting on relevant IRIS indicators. • Investees or capital recipients: Investees or capital recipients will be affected by the IRIS taxonomy through intermediary organizations that may begin to require these groups to monitor and track new social and environmental performance criteria. These entrepreneurs will also benefit from the taxonomy as they will have a more well-defined resource for understanding the various metrics that can influence the flow of capital. • Rating Agencies/Member Organizations: These groups will be able to leverage the IRIS taxonomy to set reporting standards for member organizations or to create rating systems that will evaluate the performance of different organizations based on IRIS indicators. • Funds/Foundations/Inves
