Table 3. The World Co-operative Metrics Framework Structure

Considering this population, the aim of the World Co-operative Monitor is to collect a set of SMART indicators grouped into six categories inspired at the Impact Reporting and Investment Standards (IRIS), a universal language of impact-related terms and metrics for social, environmental, and financial performance reporting promoted by the Global Impact Investing Network (GIIN). The six categories composing the World Co-operative Monitor Metrics Framework Structure are presented in table 3.

ORGANIZATION DESCRIPTION Metrics that focus on operational model, type of organization, sector of activity, and location	OPERATIONAL IMPACT Metrics that describe the organization's members, employees and volunteers
PRODUCT DESCRIPTION Metrics that describe the organization's products and services	PRODUCT IMPACT Metrics that describe the performance and reach of the organization's products and services
FINANCIAL PERFORMANCE Reported financial metrics	GLOSSARY Definitions for common terms that are referenced in the metrics.

Source: World Co-operative Monitor, Exploring the Co-operative Economy - Report 2014

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