IR drop can be seperated to static IR frop and dynamic IR drop. Static IR drop is average voltage drop for the design. Dynamic IR drop depends on the switching activity of the logic.
IR drop is related to design closure and signoff(timing, IR drop, EM, reliability).
High IR drop impact on clock networks causes hold-time violation, while IR drop impact on data path signal net cause setup-time violation.
VCD file: voltage change dump file.