ESRS 标准速查 › 披露要求速查 › G1-6 付款实践相关指标

G1-6

付款实践相关指标

← ESRS G1 商业行为治理

披露要求 / Requirements

¶17

The objective of this DR is to enable an understanding of standard payment terms and of the undertaking’s performance with regard to payment, especially late payment to SMEs.

¶18

The undertaking shall disclose:

应用要求 / Application Requirements

AR 10

If late payment to SMEs is a material topic for the undertaking, paragraph 11 of ESRS 1 General Requirements applies; therefore, the undertaking shall provide an entity-specific metric, if material.

需要 CSRD/ESRS 合规咨询？联系咨询 →

本工具基于 Commission Delegated Regulation (EU) 2026/1563（OJ L, 2026-09-21）整理，仅供研究和披露准备参考，不构成合规建议。完整免责声明