EFRAG Releases Draft ESRS XBRL Taxonomy for the Revised ESRS and Launches Public Consultation
Help shape the digital reporting of the Revised ESRS. EFRAG has released the Draft XBRL Taxonomy and launched a public consultation, open until 11 November 2026.
Does the Taxonomy accurately reflect the Revised ESRS and provide an effective basis for the digital reporting of sustainability disclosures? Share your feedback to help inform EFRAG’s work to finalise the XBRL Taxonomy, ahead of its planned submission to ESMA and the European Commission by the end of 2026.
The Draft XBRL Taxonomy provides the technical basis for representing ESRS disclosures in a machine-readable format and is also aligned with the Draft List of Datapoints for the Revised ESRS, released in August 2026. While the Draft List of Datapoints is intended to help users understand and navigate the Revised ESRS, the XBRL Taxonomy provides the technical structure needed to digitalise ESRS disclosures. The two deliverables, developed in parallel, contain the same datapoints, but the XBRL Taxonomy includes additional technical attributes and aspects needed for their digital representation. In the XBRL Taxonomy, the datapoints are represented as XBRL elements (i.e. concepts).
The digitisation of ESRS disclosures, as required by the Corporate Sustainability Reporting Directive (CSRD), will be implemented through the European Single Electronic Format (ESEF), based on a regulatory framework proposed by ESMA and adopted by the European Commission. The Draft XBRL Taxonomy replaces the taxonomy released by EFRAG in August 2024 and reflects the Revised ESRS adopted in July 2026.
Digital tagging of ESRS disclosures is not yet mandatory, as the regulatory framework is still to be established by ESMA and the European Commission. EFRAG intends to submit the final XBRL Taxonomy to ESMA and the European Commission by the end of 2026.
Who should join the public consultation ?
The consultation is particularly relevant to software vendors, XBRL specialists and digital reporting experts. EFRAG also welcomes feedback from other stakeholders with an interest or expertise in digital sustainability reporting.
Deadline: 11 November 2026
The Draft XBRL Taxonomy and supporting materials, including an Explanatory Note with further technical details, are available on the EFRAG webpage on digital ESRS Taxonomies.