Days sales outstanding and Environmental concerns: Difference between pages

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(DSO). A credit measurement ratio calculated by dividing accounts receivable outstanding at the end of time period by the average daily credit sales for the period. 
''Environmental, social and governance concerns (ESG).''


For example, if accounts receivable = EUR 50m; and
Environmental concerns include climate change, nuclear energy and sustainability.
Daily credit sales = EUR 2m


Then Days sales outstanding = EUR 50m/EUR 2m = 25 days.
Based on <u>annual</u> total sales - or total sales for any other period - the calculation is modified appropriately for the length of the time period in days (for example 365 days per year).
For example given annual credit sales = EUR 730m (and accounts receivable = EUR 50m as before):
Days sales outstanding = EUR 50m/EUR 730m x 365 days
= 25 days (as before).
Also known as Days billing outstanding (DBO) or Days receivables outstanding (DRO).


== See also ==
== See also ==
* [[Credit]]
* [[Corporate governance]]
* [[Debtor days]]
* [[Emissions]]
* [[Ratio analysis]]
* [[EPs]]
* [[ESG]]
* [[ESG investment]]
* [[Non-Financial Reporting Directive]]
* [[Social concerns]]
* [[Sustainability]]


[[Category:The_business_context]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_reporting]]

Revision as of 16:00, 9 September 2020

Environmental, social and governance concerns (ESG).

Environmental concerns include climate change, nuclear energy and sustainability.


See also