EFRAG ESRS Knowledge Hub: 2026 Revised ESRS and Voluntary Standard Interactive Document Set Now Available

EFRAG just released on the EFRAG ESRS Knowledge Hub the 2026 Revised ESRS text and Voluntary Standard (VS), as adopted by the European Commission on 3 July 2026.

The new interactive document set includes:

• All revised topical ESRS standards as well as the Voluntary Standard
• An interactive glossary and list of defined terms
• Links to the corresponding paragraphs in the 2023 ESRS, accessible through the interactive sidebar to facilitate navigation between both versions
• A version switch feature, allowing users to view the evolution of the text compared with the 2025 Simplified ESRS delivered by EFRAG to the European Commission on 30 November 2025
• Detailed amendment logs available through the interactive sidebar of each standard as part of the 2023 ESRS.

This release is intended to support preparers and other stakeholders in understanding, navigating, and applying the Revised ESRS and Voluntary Standard more effectively.

Please note that the Revised ESRS and VS will become legally effective only after its publication in the Official Journal of the European Union, following the completion of the scrutiny period later this year.

At this stage, Implementation Guidance (IGs) for the Revised ESRS is not available. However, EFRAG aims to publish an updated draft list of datapoints reflecting the Revised ESRS in the near future as supporting material. Both this draft datapoint list and the draft XBRL taxonomy will be discussed during the next public Sustainability Reporting Board (SRB) meeting on 29 July 2026.

Concerning the Voluntary Standard, EFRAG is currently updating the guidance which is no longer part of the Delegated Act and is involving National Standard Setters for the translations, which will be released in different batches. EFRAG will publish such guidance, including the translations, in the ESRS Knowledge Hub.