جوهر الإفصاح
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.
جهّز
ما يجب جمعه قبل الصياغة
ضع علامة على كل حقل عند وصول الأدلة. المسؤولون هم الفرق التي تحتفظ عادةً بالملفات المصدرية.
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Standard payment period
Procurement / Accounts PayableRecord the usual number of days the business allows before a supplier invoice is due for payment.
الأدلة Credit terms in the ERP, supplier master records, contract templates, or approved purchasing terms.
انتبه إلى Payment terms are taken from contract templates rather than the live supplier master, so the reported days do not match the source system used for invoice settlement.
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Small supplier terms
Procurement / Supplier ManagementCapture whether the business applies any different payment conditions for smaller suppliers, and what those conditions are.
الأدلة Supplier policy, procurement terms, supplier onboarding documents, or contract clauses for smaller vendors.
انتبه إلى The small-supplier category is defined differently from the procurement policy, so the reported terms miss the intended sub-population.
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Invoices paid on time
Accounts Payable / FinanceCapture the share of payments made within the agreed payment period, using the same population and timing basis as the payment-term data.
الأدلة Accounts payable ageing report, payment run data, and KPI dashboard showing invoices settled within terms.
انتبه إلى The percentage is calculated from payment date rather than settlement date, so the numerator and denominator do not reconcile to the AP ageing report.
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Late payment cases
Accounts Payable / FinanceCapture the count of individual instances where payment was made after the agreed due date, for the reporting period.
الأدلة Exception report from accounts payable, overdue invoice log, or aged payables analysis with case-level counts.
انتبه إلى The count mixes invoices with payment batches, so the reported number does not reconcile to the case-level overdue invoice log.
قبل أن تبدأ
- Have you fixed which supplier payments sit in scope for this check, including whether any small-business terms are treated separately?
- Have you chosen the time basis for the figures, so the payment-term days, punctual-payment share, and case count all come from the same period?
- Can each number be traced back to a source record or report that you can explain and reproduce?
- Have you agreed what counts as an on-time payment and what counts as a case, so the same rule is used throughout?
- If you are separating out small-business terms, have you confirmed the definition and the source used for that split?
كيفية إعداده
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 الإقرار النهائي.
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
نزّل أدوات إعداد G1-6 مجانًا لمدة 24 ساعة بعد تأكيد البريد الإلكتروني. تظل روابط التقارير الأصلية متاحة للجميع.
تحقّق
لكل ادعاء، تحقّق من الأدلة
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.
المخاطر 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.
الأدلة الواجب فحصها 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.
المخاطر 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.
الأدلة الواجب فحصها 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.
المخاطر 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.
الأدلة الواجب فحصها 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.
المخاطر 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.
الأدلة الواجب فحصها 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.
المخاطر 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.
الأدلة الواجب فحصها 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.
أين تخطئ المسودات
أخطاء يجب تجنبها ومواضع تتطلب حكماً مهنياً
العمود الأيسر يبيّن ما يخطئ فيه المعدّون أثناء الجمع؛ والعمود الأيمن يبيّن أين سيتعيّن عليك اتخاذ حكم مهني وشرحه.
أخطاء يجب تجنبها
- 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.
- Wrong period basisUsing invoice dates, approval dates, or a rolling window instead of one fixed reporting period can make the payment figures inconsistent.
- Mixed counting methodCombining percentages, counts, and days in one extract without a single method can produce numbers that do not reconcile to the source records.
- Source labels lostCopying values into a clean spreadsheet without keeping the original system labels can make it impossible to trace each figure back to the underlying record.
- Populations merged togetherLumping ordinary suppliers and smaller suppliers into one pool can hide the separate treatment needed for the SME-specific terms field.
- No evidence trailSaving the final numbers without the supporting extracts, date stamps, and reviewer sign-off can leave no audit trail for later checks.
يتطلب حكماً مهنياً
- 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.
- Choose a single basis for timing on-time paymentsExplain whether you measure against invoice date, due date, receipt date or another internal milestone, and make clear how that timing rule is applied to both the percentage and the case count.
- Explain when estimates are used instead of direct recordsIf some payment data is not captured in the source systems, say which figures are estimated, how the estimate is built, and why it is a reasonable substitute for the missing records.
- Show how rounding affects the published figuresState the rounding rule used for days, percentages and counts, and make sure the rounded outputs still align with the underlying totals and sub-totals.
- Aggregate enough to protect sensitive supplier informationWhere a small supplier set could reveal individual counterparties, combine the data to a higher level and say that the grouping was done to avoid exposing private commercial information.
- Explain how mixed payment terms are simplifiedIf standard terms and special terms both exist, describe the method used to produce one reported number for payment days and one for SME-specific terms, and note any weighting or averaging choice.
أمثلة
كيف يبدو على صفحة التقرير
أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.
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.
Illustrative supplier payment disclosure (days / % / count)
| Measure | Large suppliers | SME suppliers |
|---|---|---|
| Agreed payment window (days) | 60 | 45 |
| Use of different terms for smaller suppliers | 0 | 1 |
| Invoices paid by the due date (%) | 92 | 88 |
| Late-payment cases (count) | 12 | 5 |
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.
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.
Illustrative supplier payment disclosure (days / % / count)
| Measure | Standard suppliers | SME suppliers |
|---|---|---|
| Agreed payment window (days) | 75 | 30 |
| Use of different terms for smaller suppliers | 0 | 1 |
| Invoices paid by the due date (%) | 85 | 90 |
| Late-payment cases (count) | 18 | 3 |
Shows a second way to disclose the same payment information, using a different sector and different figures while keeping the same four data points.
سلّم الجودة
- أساسي
I paid suppliers on average in 42 days, with 88% of invoices settled on time and 3 late-payment cases.
- أفضل
I paid suppliers in 42 days on average, used shorter terms for SMEs, settled 88% of invoices by the agreed date, and recorded 3 late-payment cases.
- الأفضل
I paid suppliers in 42 days on average across the year, applied shorter terms to SMEs, settled 88% of invoices by the agreed date, and had 3 late-payment cases because a system change delayed a small batch of approvals.
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.
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.
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.
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.
اسأل مساعد Knowledge Hub الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق إعداد تقاريرك.
تحقق من نصك
الصق فقرة أو فقرتين. يُستخدم المقتطف لهذا الفحص فقط ولا يُحفظ في محادثتك.
تستخدم مقارنة النظراء أمثلة هذه البطاقة، وليس مدى انتشارها في مجموعة التقارير.
إرشاد وليس تأكيداً
مراجع الإطار
متطلبات ESRS ذات الصلة والإفصاحات المرتبطة
ESRS
G1-6
ضمن ESRS G1: Business Conduct
Guides that settle this question
ذات صلة واستكشاف
المزيد في ESRS G1 ←تصفّح الفهرس الكامل ←ابحث في جميع الإفصاحات ←
الأسئلة الشائعة
أسئلة تجيب عنها هذه الصفحة
The page says to prepare four datapoints: standard payment period, small supplier terms, invoices paid on time, and late payment cases. Use the step-by-step preparation section to turn those into a draft and check the evidence pack before you finalise anything.
Use the page’s plain-language explainer and preparation steps to decide what sits inside the disclosure, then align the scope to the four listed datapoints. The page does not give a formal scoping rule, so you should document your own approach clearly in the workbook and evidence pack.
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source and explain the payment data. The workbook and evidence pack are there to help you assign responsibilities and keep the trail clear.
The page includes an evidence pack with five items and five assurance claims to verify, each framed around claim, risk, and evidence. Use those items to build a file that shows where the numbers came from and how you checked them.
The page lists common reporting gaps and mistakes, so it is useful for checking whether your draft is missing a datapoint, using unclear wording, or lacking support. Review that section before you turn the data into a final narrative.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to help you prepare the disclosure and organise assurance-ready evidence. Use it alongside the step-by-step preparation section and the evidence pack.
The page provides narrative starters in the draft-output section, so you can turn the collected data into a short written disclosure without starting from scratch. It also suggests visualisation ideas and a content-index line to help structure the draft.
Yes, but only as an illustrative example: the page says the example disclosures are synthetic. Use them to see how the data table and narrative might look, then replace everything with your own company data and evidence.
The page has a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. Use it to see how others present the topic, but do not treat it as a formal mapping or a required format.
It gives you five assurance claims to verify, a five-item evidence pack, and a workbook to organise the preparation. Together these are meant to help you check the claim, identify the risk, and keep the evidence in one place.
Use the draft-output section: it includes visualisation ideas, narrative starters, and a content-index line. That lets you move from the four datapoints to a first draft without having to design the structure yourself.
أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة