انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS G1: Business Conduct·Disclosure Requirement G1-6

Payment Practices

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

افتح المصدر الرسمي لـ European Commission قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ European Commission ريثما تكتمل تلك المراجعة.

المعيار

ESRS G1: Business Conduct

Disclosure Requirement G1-6 · 2026-5010-final

ساري اعتبارًا من

2027-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

لإعداد هذا الإفصاح
4حقول للإعداد 5ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain how it pays its suppliers and other business partners in practice. The focus is on whether payment terms are clear, consistently applied and managed responsibly, including how quickly invoices are settled and whether there are any patterns of late payment, disputed payments or other issues that could affect counterparties’ cash flow.

In practical terms, the reporting should cover the organisation’s real payment behaviour across the business, not just a few well-run sites or a single flagship operation. The useful question is whether payment practices are embedded across relevant operations and purchasing arrangements, and whether the organisation can describe any significant differences by geography, business unit or supplier type.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Standard payment period Record the usual number of days the business allows before a supplier invoice is due for payment. Credit terms in the ERP, supplier master records, contract templates, or approved purchasing terms. Procurement / Accounts Payable
Small supplier terms Capture whether the business applies any different payment conditions for smaller suppliers, and what those conditions are. Supplier policy, procurement terms, supplier onboarding documents, or contract clauses for smaller vendors. Procurement / Supplier Management
Invoices paid on time Capture the share of payments made within the agreed payment period, using the same population and timing basis as the payment-term data. Accounts payable ageing report, payment run data, and KPI dashboard showing invoices settled within terms. Accounts Payable / Finance
Late payment cases Capture the count of individual instances where payment was made after the agreed due date, for the reporting period. Exception report from accounts payable, overdue invoice log, or aged payables analysis with case-level counts. Accounts Payable / Finance
＋ إظهار العناصر الفرعية لـ G1-6 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first: decide which business units, legal entities, and supplier relationships are in scope for this disclosure, and make sure the same scope is used for every figure and narrative you report.
Agree the definitions before you start counting: specify what you will treat as standard payment terms, what qualifies as SME-specific terms, what counts as an on-time payment, and what you will count as a case for the period.
Pull together the source records: gather contract terms, invoice and payment logs, ageing reports, and any case-tracking records needed to support the four datapoints.
Calculate and draft the disclosure: record the payment-term days and any SME-specific terms in text form, then compile the percentage of payments made on time and the number of cases for the reporting period.
Explain any exclusions or changes: note any parts of the business or supplier base left out, any changes in method or scope from the prior period, and any assumptions used to bridge gaps in the records.
Check the final output against the source requirements: confirm that each required datapoint is present, the wording matches the underlying evidence, and the reported scope, definitions, and calculations are consistent throughout.

اطلب البيانات

Request payment-practice data from Accounts Payable

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

How do we pay suppliers in practice, including standard payment timing, any special terms for smaller suppliers, the share of invoices paid on time, and the number of late-payment cases in the reporting period?

Use your organisation’s own labels first, then map them to the reporting fields. For example, if you talk about suppliers, vendors, invoices, settlement runs, or small-business terms internally, keep that language in the request and only translate it afterwards for reporting.

طلب ضعيف

Please provide the ESRS G1-6 payment practices metrics for the reporting period.

لماذا يفشل: This uses framework language only, so the owner may not know which internal reports, definitions, or systems to pull from. It also leaves out the boundary, timing basis, category labels, and supporting evidence needed to check the figures.

طلب أفضل

Please pull the AP report for [reporting period] covering [entity / business unit] and send the usual supplier payment timing, any separate timing for smaller suppliers, the share of invoices paid within terms, and the number of late-payment cases. Include the source system, the definitions you use internally, and any exceptions or manual overrides, plus the supporting extract.

نموذج بريد إلكتروني رسمي
Subject: Request for payment-practice data for [reporting period]

Hello [name/team],

We are preparing the sustainability reporting pack and need your help with the payment-practice information for [entity / business unit] covering [reporting period].

Please send the following in your own internal terms, with a short note explaining how each item is defined in your process:
- The usual payment timing used for suppliers
- Any different timing or terms used for smaller suppliers or equivalent internal category
- The share of invoices paid within the agreed timing
- The number of late-payment cases in the period

Please also include:
- The source system(s) used
- The boundary covered
- Any exclusions, overrides, disputes, or manual adjustments
- A copy of the supporting report or extract

A possible LRA training template is attached below for reference only; please adapt this to your organisation and check the source material before sign-off.

Thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name], could you send the payment-practice data for [reporting period] for [entity/business unit]? Please use your own AP/supplier terms, and include the usual payment timing, any different terms for smaller suppliers, the share paid on time, and the number of late-payment cases, plus the source report and any exceptions. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A plant-based group buys raw materials and indirect services through a central AP team.

الطلب المُكيَّف. Please send the AP extract for [reporting period] covering [group / site]. We need the normal supplier payment timing, any separate terms used for smaller suppliers, the share of invoices paid within terms, and the number of late-payment cases. Please include the ERP source, the internal definition of on-time payment, and any disputed or blocked invoices.

مثال على الرد. Attached: AP ageing report and payment-run export. Boundary: group finance. Standard timing: 45 days. Smaller-supplier timing: 30 days. On-time share: 92.4%. Late-payment cases: 18. Notes: 6 cases were blocked for dispute resolution; these are listed separately in the comments tab.

Retail

السياق. A retailer pays a large supplier base through a shared services centre and tracks invoice performance by vendor group.

الطلب المُكيَّف. Please provide the shared-services report for [reporting period] covering [entity / business unit]. We need the usual vendor payment timing, any different timing for small suppliers, the percentage of invoices paid on time, and the count of late-payment cases. Please add the system extract, the vendor grouping used, and any manual payment holds.

مثال على الرد. Attached: invoice workflow dashboard export and AP summary. Boundary: UK retail operations. Standard timing: 30 days. Small-supplier timing: 14 days. On-time share: 88.1%. Late-payment cases: 27. Notes: 9 cases were delayed by stock-dispute holds; these are flagged in the extract.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

We have used the payment terms applied in our contracts, including any separate arrangements for smaller suppliers, and measured punctuality using the share of invoices settled by the agreed date, with reported cases counted separately.

ملاحظة سياقية

These figures show how quickly we ask suppliers to wait for payment, how often we meet those deadlines in practice, and how many payment-related issues were recorded during the period.

بيان التقلبات

If the figures move from one period to the next, we will explain whether that reflects changes in contract terms, supplier mix, payment processes, or the number of reported cases.

مُدخل في فهرس المحتوى

G1-6 Payment Practices — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ G1-6 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
We set out the usual number of days we allow each main supplier group to be paid, using our own internal supplier categories and a documented cut-off date.An assurer will test whether the supplier groups are defined consistently, whether the day counts are based on the right contract terms, and whether the figure was calculated from the correct reporting period and population.Supplier policy or payment-terms schedule; category mapping used for the disclosure; source system extracts or contract samples showing agreed terms; calculation workbook; period-end population report; review sign-off showing the figure was checked before publication.
We included a separate late-payment measure for small suppliers where that issue is material for this business, and we based it on entity-specific records rather than a generic group-wide proxy.An assurer will probe whether the metric is genuinely specific to the reporting entity, whether the small-supplier population is defined and applied consistently, and whether the measure is material enough to justify inclusion.Materiality assessment or reporting memo; definition of the small-supplier population; source data and calculation method for the metric; evidence of any exclusions or adjustments; management review notes; audit trail linking the published number to underlying records.
We calculated the share of payments made within the stated payment window from the underlying payment ledger, and we checked that the numerator and denominator match the same scope.An assurer will test whether the percentage is mathematically correct, whether late and on-time payments are classified properly, and whether the scope of transactions used in the calculation matches the stated basis.Payment ledger extract; calculation sheet showing numerator, denominator and formula; reconciliation to the general ledger or AP sub-ledger; controls over data completeness and classification; evidence of review and approval before release.
Where we use a different payment period for small suppliers, we disclosed that separate day count and kept the basis for that distinction on file.An assurer will examine whether the separate term really applies to the small-supplier group, whether it differs from the terms used for other suppliers, and whether the distinction is supported by policy or contract evidence.Supplier terms policy; contract templates or sample agreements for small suppliers and other suppliers; internal guidance explaining the different treatment; category mapping; evidence that the disclosed day counts were reviewed against source documents.
We counted only the legal cases that were still open at the reporting date and related to overdue supplier payments, and we excluded matters that had already been closed.An assurer will check whether the count includes only live proceedings at the cut-off date, whether the cases are correctly linked to late-payment matters, and whether any duplicates or closed items were removed.Legal case register; correspondence from legal counsel; case status reports at period end; criteria used to define an open case; reconciliation between the legal register and the published count; sign-off from legal and finance teams.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong data ownerChasing the finance team alone can miss the contract or procurement owner who actually knows the payment terms and exception cases.
Framework language instead of business termsAsking for the data in disclosure jargon can leave teams unsure whether you mean standard supplier terms, special SME terms, or late-payment cases.
No clear scope boundaryPulling figures from every entity or region without first fixing the reporting perimeter can mix in payments that should sit outside the dataset.
＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Set the reporting perimeter after acquisitions and disposalsUse one clear cut-off for bought-in or sold businesses, explain whether their supplier payment data is included for the full period or only from the change date, and keep the same approach across the four data points.
Decide which supplier groups count as in-scopeState how you treat borderline suppliers such as small firms, group entities, agents or other intermediaries, and explain any local rule you use to decide whether they sit inside the payment-practice population.
Handle country-by-country payment terms differences consistentlyIf contract terms vary by market, describe the rule used to combine them into one figure or split them by geography, and explain any local legal or commercial differences that affect the result.
＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Food processing

: we report how our supplier invoices are handled, including the standard payment window we use, whether smaller suppliers receive different terms, the share settled within the agreed date, and the count of late-payment cases. This is an illustrative disclosure for practitioner review, not a real company report.

Shows how to present supplier-payment practices in plain language, with a clear split between standard terms, SME-specific terms, punctual settlement performance, and the number of late-payment cases.

Illustrative supplier payment disclosure (days / % / count)

MeasureLarge suppliersSME suppliers
Agreed payment window (days)6045
Use of different terms for smaller suppliers01
Invoices paid by the due date (%)9288
Late-payment cases (count)125
Illustrative (synthetic) example — Construction materials

: we summarise our supplier-payment practice by showing the usual time allowed for payment, whether we apply a separate arrangement for smaller businesses, the proportion paid on time, and how many late-settlement cases we recorded. This is an illustrative disclosure for practitioner review, not a real company report.

Shows a second way to disclose the same payment information, using a different sector and different figures while keeping the same four data points.

Illustrative supplier payment disclosure (days / % / count)

MeasureStandard suppliersSME suppliers
Agreed payment window (days)7530
Use of different terms for smaller suppliers01
Invoices paid by the due date (%)8590
Late-payment cases (count)183

تقارير الشركات

كيف تُفصح الشركات عن G1-6 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Terna S.p.A.
Electric Utilities / IPP / Energy Traders · Italy · 2025
افتح التقرير ←
Terna S.p.A.'s 2025 Annual Report provides a specific reported value related to payment terms, noting a comparison of days with 37 days in 2024 on page 370. The report mentions standard payment terms and payments made by bank transfer during 2025 (p.370), indicating some detail on payment practices. However, there is no clear or quotable evidence found elsewhere in the report regarding other narrative or numeric details for this disclosure.
Pirelli & C. S.p.A.
Automobiles and Components · Italy · 2025
افتح التقرير ←
Pirelli & C. S.p.A.'s 2025 Annual Report does not provide any quotable evidence or specific data related to the disclosure on anti-corruption or anti-bribery measures, as no narrative or numeric information was found in the report. While the report includes extensive financial data on payables, borrowings, and provisions (pp. 636, 684, 707), these do not address the disclosure topic. Therefore, the report lacks clear information on confirmed cases of corruption or related metrics, leaving this disclosure area unaddressed.
Danone S.A.
Food Production — Animal Source · France · 2025
افتح التقرير ←
Danone S.A.'s 2025 Universal Registration Document provides detailed information on payment terms used to calculate overdue payments, specifying contractual terms of 30 days from the end of the month and 60 days from the invoice date (p.161). The report also notes that there were no excluded invoices in dispute or not recognised, with zero number and amount of excluded invoices (p.161). However, there is no quotable evidence found regarding other narrative or numeric disclosures related to this topic elsewhere in the report.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ G1-6؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A group has one standard supplier contract for larger vendors, but its procurement team also uses a shorter payment schedule for small and medium suppliers. The finance team can pull the usual settlement period from the contract system, but the SME arrangement sits in a separate policy note.

سWhich payment period should you describe, and how should you treat the SME-specific arrangement?
أظهر الإجابة النموذجية ←

At year-end, the accounts payable team has a dashboard showing that 87 out of 100 supplier invoices were settled by the agreed date. However, 12 of the late items were disputed invoices that were paused while the issue was resolved, and one was paid late because of a bank processing error.

سDo you present the 87% figure as-is, or do you need to think about how the late cases are counted?
أظهر الإجابة النموذجية ←

A preparer is compiling the narrative and sees 14 late-payment incidents in the ledger. Eight relate to invoices from one supplier, three are from another, and the rest are spread across smaller vendors. The team is unsure whether to report the total count only or also break it down further.

سWhat should you do with the count of late-payment cases?
أظهر الإجابة النموذجية ←

The sustainability team has drafted a note saying the company pays suppliers within 45 days on average, but the finance system shows that the contractual terms are 30 days for most suppliers and 60 days for a subset of strategic partners. The draft also mentions that SMEs are on 30-day terms.

سHow should you avoid mixing up the different payment measures in the final disclosure?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

G1-6

ضمن ESRS G1: Business Conduct

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Policies (Business Conduct) → بطاقةActions (Business Conduct) → بطاقةTargets → بطاقةCorruption & Bribery Metrics → بطاقةPolitical Influence & Lobbying → بطاقة تصفّح جميع الإفصاحات ←

المزيد في ESRS G1 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For G1-6, what data do I need to gather before I draft the disclosure?+
How do I set the scope for G1-6 business conduct payment data?+
Who should own the G1-6 data collection for standard payment period and late payment cases?+
What evidence should I keep to support a G1-6 draft for assurance?+
What are the common mistakes people make when reporting G1-6?+
How do I use the G1-6 Prep & Assurance workbook?+
What should I put in the narrative for a G1-6 disclosure draft?+
Can I use the synthetic example disclosure on the G1-6 page as a template?+
Where can I find real company report examples for G1-6 business conduct?+
What does the G1-6 page give me to make the disclosure assurance-ready?+
How do I turn the G1-6 data into a draft disclosure quickly?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

G1-6 standard payment period: what should I collect and who usually owns it?G1-6 small supplier terms: how do I document them for the workbook?G1-6 invoices paid on time: what evidence would an assurance reviewer expect?G1-6 late payment cases: how do I explain them in a draft narrative?What are the five assurance claims on the G1-6 page?What are the five items in the G1-6 evidence pack?How do I avoid common reporting gaps in G1-6 business conduct disclosure?How do I use the printable G1-6 Library Card PDF?What does the G1-6 plain-language explainer cover?How do I use the synthetic data table in the G1-6 example disclosure?Where do I find the content-index line for a G1-6 draft?Can I use the company report links on the G1-6 page as evidence of compliance?

تعمّق أكثر · G1-6

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