It's based on a comic book series by well-known fantasy author Gaiman, who has been accused of sexual assault, which he strongly denies.

A total of nine women have spoken out against the writer, with their accusations being detailed in a Vulture article published in January 2025, and in a Tortoise Media podcast released in July 2024.

Allegations included claims that Gaiman engaged them in "rough" sex and BDSM without their consent. The novelist has firmly denied any non-consensual or illegal conduct in a statement.

He said: "As I read through this latest collection of accounts, there are moments I half-recognise and moments I don't, descriptions of things that happened sitting beside things that emphatically did not happen.

"I'm far from a perfect person, but I have never engaged in non-consensual sexual activity with anyone. Ever."

Below, you can find Gaiman's production credits on The Sandman season 2 and statements from David S Goyer and Allan Heinberg (who also developed the series with Gaiman) about his involvement this time around.

The Sandman season 2 is based on the original comic book by Gaiman. Season 2 was also developed by Gaiman, Allan Heinberg and David S Goyer.

Gaiman is an executive producer on season 2 alongside Goyer, and he co-wrote the final episode, a bonus special titled Death: The High Cost of Living, with Heinberg. The other episodes in the season were penned by other writers.

Unlike other projects, like Good Omens season 3, which Gaiman exited following the allegations, The Sandman season 2 was completed before the accusations emerged.

Heinberg and Goyer have both spoken out, giving a bit more context about Gaiman's involvement.

Goyer told Variety: "When the accusations first came out, I think we were three weeks from finishing filming season 2 — so we were very, very far down the path and Neil wasn’t as involved in season 2 as he was in season 1.

"Obviously, it’s complicated. I have tremendous respect for women that come forward in those situations. It’s really concerning, but I know that Netflix, at the time, felt, ‘God, we spent two years making this thing. There’s all these actors and writers and directors involved that, if we didn’t air it, wouldn’t be fully compensated for it.’

"And so we just decided, we’re going to let this work speak for itself. But I’d be crazy to say it wasn’t weird.”

Heinberg said of the allegations against Gaiman: "I can't say that it affected our process, which is scheduled years in advance.

"These are your delivery dates, and you just keep going. So it's been in the periphery of my experience and the background of my experience, but it hasn't been part of the world of the making of the show, if that makes sense.

"Every production is its own little island. Even though we were in London, my experience was very limited to the making of the show, even in my personal life, which I did not have for the last six years."

The Sandman has now been cancelled, making its second season its last. While this announcement came after the allegations, a statement from Heinberg at the time said the decision was made because there's no more of Dream's story left to tell.

Heinberg said: “The Sandman series has always been focused exclusively on Dream’s story, and back in 2022, when we looked at the remaining Dream material from the comics, we knew we only had enough story for one more season.

"We are extremely grateful to Netflix for bringing the team all back together and giving us the time and resources to make a faithful adaptation in a way that we hope will surprise and delight the comics’ loyal readers as well as fans of our show.”