Cad is meán-théarma íocaíochta ag soláthraitheoirí?

Is an ESRS S2 indicator a payment term, not a separate financial standard

The average payment term to suppliers appears in sustainability questionnaires usually as part of the theme "employees in the chain" or more broadly under payment behavior towards the value chain, not as an independent financial metric with a legally established standard. The CSRD itself does not prescribe a concrete figure or maximum term; the directive requires large enterprises to report via the European Sustainability Reporting Standards (ESRS) on their impact on the value chain, and payment behavior towards suppliers falls under this as an indicator of how an enterprise treats smaller trading partners.

For the entrepreneur filling in the list, this usually means: providing a simple figure — the average number of days between invoice date and payment date over the past financial year. If you don't have that figure at hand, then "not yet calculated" is a more honest answer than an estimate you cannot substantiate. Some portals ask for this figure in combination with questions about the size of the enterprise, so it is useful to also know cé mhéad fhostaithe atá san fhiontraigheacht at hand, because buyers often compare the payment term against the scale of the supplier. A question about an earnáil ina bhfuil an fhiontair gníomhach also appears in the same questionnaires, because payment behavior varies greatly by sector.

Where this comes from: the ESRS standards under the CSRD

The obligation to report on the chain follows from Directive (EU) 2022/2464, which prescribes the ESRS standards for sustainability reporting by large enterprises. The directive itself does not mention a specific data point "payment term"; that detail is filled in by the ESRS standards established under the directive. For the smaller supplier receiving the questionnaire, this is usually a derived question: their customer must report on it and therefore asks for the figure through the chain.