EFRAG Secretariat Releases 2026 Draft List of Datapoints for Revised ESRS
The new 2026 List of ESRS Datapoints is now available and brings together all ESRS datapoint definitions to support undertakings in preparing their sustainability statements according to the Revised ESRS. Review the methodology and report any fatal flaws by 23 October 2026.
EFRAG Secretariat publishes the 2026 Draft List of Datapoints for the European Sustainability Reporting Standards (ESRS), which is effective starting from 2026 onward. The list reflects the ESRS as adopted by the European Commission in July 2026 through a Delegated Regulation, following EFRAG’s simplification of ESRS in 2025.
The 2026 Draft List of ESRS Datapoints has been prepared using the same methodology as the IG 3 List of Datapoints published in 2024, and incorporates usability enhancements, i.e.:
- datapoints are categorised using distinct data types
- references to the interactive ESRS available through EFRAG’s Knowledge Hub have been embedded as hyperlinks
- paragraph references have been included in a separate version to link them back to the original ESRS adopted in 2023, offering users a better understanding of how individual disclosure requirements and datapoints have evolved.
The 2026 Draft List of ESRS Datapoints is issued as EFRAG Secretariat support material, developed with input from EFRAG SRB, SR TEG and EFRAG Digital Reporting Consultative Forum.
Access now the the Excel workbook containing the 2026 Draft List of ESRS Datapoints and its Explanatory Note:
2026 Draft List of ESRS Datapoints
In parallel, the Draft XBRL Taxonomy for ESRS has been prepared in line with the new Draft List of ESRS Datapoints, enabling digital reporting. The Draft XBRL Taxonomy for ESRS will be published separately in due course for public consultation.
Take the Survey EFRAG Secretariat invites stakeholders to review the methodology used to compile the Draft List of ESRS Datapoints and to report any fatal flaws through the online survey by 23 October 2026. The final resource is expected to be published by the end of 2026 following consideration of the feedback received. |
Chiara Del Prete, EFRAG SR TEG Chair, stated:
"We have received hundreds of requests for an updated list of ESRS datapoints. We are pleased to provide this valuable resource to the market, soon after the finalisation of ESRS adopted by the European Commission in July 2026. The updated list of datapoints will help stakeholders navigate the ESRS disclosure requirements, revised following their simplification. We encourage all stakeholders to consider the methodology applied in developing the list when providing feedback to the EFRAG Secretariat."
More information about the Draft List of Datapoints for the 2026 Revised ESRS