ESRS implementation guidance documents | EFRAG

EFRAG Secretariat Releases 2026 Draft List of Datapoints for Revised ESRS

The new EFRAG Secretariat List of Datapoints, succeeding IG 3, is now open for public fatal-flaw review.

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EFRAG Launches ESRS Statistics and Report Portal on the 2025-Issued ESRS Sustainability Statements and Publishes “State of Play 2025” Report

Discover how companies are implementing ESRS in 2025—EFRAG’s new portal and report offer in-depth analysis and statistics.

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EFRAG publishes technical addendum to ESRS IG 3

The document provides a limited number of clarifications and corrections based on the suggestions received from stakeholders.

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Finalization of Three EFRAG ESRS IG Documents (EFRAG IG 1 to 3)

EFRAG is pleased to announce the finalization of its first three ESRS Implementation Guidance documents issued today reflecting the outcome...

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EFRAG seeks companies to engage in transition plan implementation guidance

EFRAG is preparing guidance to help companies disclose their transition plans in line with ESRS standards.To prepare this workstream, we...

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Publication of the 3 Draft EFRAG ESRS IG documents (EFRAG IG 1 to 3)

EFRAG has published its first three draft ESRS Implementation Guidance documents for public feedback. Draft EFRAG IG 1 deals with the...

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