ESRS (revised 2026)
ESRS G1 Business Conduct – ESRS (revised 2026)

ESRS (revised 2026) G1-6: Metrics related to payment practices

What does G1-6 require?

The undertaking states its standard payment terms in days for each main supplier category, the SME terms where they differ, what share of payments met those terms, and how many late payment proceedings are open against it. Where late payment to SMEs is material it adds an entity-specific metric.

Maintained by Gerard Blokdyk

Other controls in ESRS G1 Business Conduct – ESRS (revised 2026)

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