Late-payment legal proceedings outstanding
Measurement answer
What this metric measures
Distinct legal proceedings meeting the declared late-payment nexus and outstanding-status rule at the measurement date, with jurisdiction, forum and supplier scope retained.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Distinct outstanding late-payment legal proceedings
- Reporting basis
- Reporting date or measurement snapshot
- Aggregation
- Snapshot only; do not sum observations across measurement dates
- Pillar
- Governance
- Topic
- Payment practices, public policy and whistleblowing
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
Use one measurement date and outstanding-status rule. Deduplicate proceedings across forum, supplier and cause views; measurement-date stocks are non-additive over time.
Cross-library identity
Library mappings and variants
These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.
- Related but distinct metricPartial relationship; observations remain separate.Legal proceedings outstanding for late payments count — G1-6
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(c), PDF page 300
- Adopting DisclosureSource evidence
EU laws and regulatory guidance
- Publisher
- European Union
- Edition
- 2011
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Scope and definitions, PDF page 5; timing context, PDF pages 5-7
Value structure
Dimensions and units
- Unit
- Distinct outstanding late-payment legal proceedings
- Reporting basis
- Reporting date or measurement snapshot
Unit meaning: A non-negative stock count at one measurement date under a named late-payment nexus, forum and outstanding-status rule.
Table fields and units
- Proceeding identity
- Measurement date
- Outstanding status
- Jurisdiction
- Forum
- Late-payment nexus
- Supplier category
Published dimensions
- reporting entity
- measurement date
- proceeding identity
- outstanding-status rule
- jurisdiction and forum
- late-payment nexus
- supplier category
- commercial-transaction scope
- suppression and assurance state
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(c), PDF page 300
Supports: Supports the number of outstanding legal proceedings for late payment.
Open official source - Measurement evidenceChecked 15 August 2026
Directive 2011/7/EU on combating late payment in commercial transactions
- Publisher
- European Union
- Edition
- 2011
- Locator
- Scope and definitions, PDF page 5; timing context, PDF pages 5-7
Supports: Supports commercial-transaction and late-payment legal context but not a universal proceeding unit.
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, with Directive 2011/7/EU legal context.
- State the measurement date, proceeding identity and outstanding-status rule.
- Name the late-payment nexus, jurisdiction and forum.
- Deduplicate group, supplier and cause views before any total.
Record-specific limitations
- The count depends on applicable law, forum, consolidation, settlements and case-management practice.
- It does not measure late invoices, overdue value, legal merits, supplier harm, judgments, penalties or payment performance.
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.