This function should be used on a new instance (click "Add Field") of the export element containing the product ID.
function my_get_sku( $id ) {
$prod = wc_get_product( $id );
if ( ! $prod ) return;
if ( ! empty( $prod->get_sku() ) ) {
return $prod->get_sku();
}
if ( ! empty( $prod->get_parent_id() ) ) {
$parent = wc_get_product( $prod->get_parent_id() );
if ( ! $parent ) return;
return $parent->get_sku();
}
}