Average supplier invoice payment time
Measurement answer
What this metric measures
Source-reported average time to pay supplier invoices from the declared contractual or statutory start point to the declared payment event.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Average calendar days from declared start point to payment
- Reporting basis
- Reporting period
- Aggregation
- Use the source-reported average only; never average averages across rows
- Pillar
- Governance
- Topic
- Payment practices, public policy and whistleblowing
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
Use one invoice population, supplier boundary, start event, payment event, day convention, average type and period. Averages are non-additive and cannot be averaged across rows.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Union
- Edition
- Consolidated 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- ESRS G1-6 paragraph 33(a) and sampling disclosure, PDF page 300
Value structure
Dimensions and units
- Unit
- Average calendar days from declared start point to payment
- Reporting basis
- Reporting period
Unit meaning: A non-negative source-reported average in calendar days. A business-day or other convention is permitted only when spelled out and is not treated as calendar days.
Table fields and units
- Invoice population
- Supplier category
- Start event
- Payment event
- Day convention
- Average method
- Average days
- Sampling and exclusions
Published dimensions
- supplier and invoice population
- supplier category
- geography
- start-point rule
- payment event
- partial-payment rule
- calendar or business days
- average type and weighting
- sampling method
- exclusions and cutoff
- period
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772, consolidated display
- Publisher
- European Union
- Edition
- Consolidated 1 January 2025
- Locator
- ESRS G1-6 paragraph 33(a) and sampling disclosure, PDF page 300
Supports: Supports the source-reported average invoice payment time and sampling context.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS G1-6.
- Define supplier and invoice population, start event and payment event.
- State day convention, average type, weighting and partial-payment treatment.
- State sampling, exclusions, disputes, credit notes, cancellations and cutoff.
Record-specific limitations
- The value is sensitive to event definitions, selection, weighting, partial payments, sampling and cutoff.
- It does not measure legal timeliness, late-payment incidence, overdue value, supplier harm or outstanding proceedings.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.