Payments aligned with standard payment terms
Measurement answer
What this metric measures
Source-reported percentage of the declared payment population aligned with the reporting entity's standard payment-term rule, retaining population, term and weighting context.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Percent of payments aligned with declared standard terms
- Reporting basis
- Reporting period
- Aggregation
- Non-additive; retain the complete declared profile and do not force a scalar total
- Pillar
- Governance
- Topic
- Payment practices, public policy and whistleblowing
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
Use one payment population, standard-term rule, start and completion event, weighting basis and period. Supplier, SME, country and term views can overlap and percentages are non-additive.
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.
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Payments aligned with standard payment terms share — 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(b), PDF page 300; Application Requirements 16-17, PDF page 304
- Adopting DisclosureESRS G1
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS G1; G1-6; paragraph 33; datapoint G1-6_03; taxonomy concept esrs_PercentageOfPaymentsAlignedWithStandardPaymentTerms
Value structure
Dimensions and units
- Unit
- Percent of payments aligned with declared standard terms
- Reporting basis
- Reporting period
Unit meaning: A source-reported value from 0 to 100 for an explicit invoice or payment population and count-or-value weighting basis; it does not automatically mean legally timely.
Table fields and units
- Payment population
- Supplier category
- Standard term
- Start event
- Payment event
- Weighting basis
- Reported percent
- Period
Published dimensions
- invoice or payment population
- supplier category
- SME classification
- geography
- standard term and start event
- payment completion event
- alignment test
- count or value weighting
- exclusions and disputes
- period
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (N ÷ D) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for Payments aligned with standard payment terms. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Payments aligned with standard payment terms. | Dimensionless |
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(b), PDF page 300; Application Requirements 16-17, PDF page 304
Supports: Supports the source-reported percentage of payments aligned with standard payment terms and related 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 invoice/payment population and supplier scope.
- State standard term, start event, payment event and alignment test.
- State count-versus-value basis, exclusions, disputes, partial-payment and cutoff treatment.
Record-specific limitations
- Comparability depends on payment population, weighting, term source, event definitions, dispute treatment and exclusions.
- The percentage does not measure average payment days, overdue days, late invoice value, supplier harm or compliance with every law.
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.