ESRS XBRL Taxonomy
EFRAG has been requested by the European Commission (EC) to develop the digital XBRL taxonomy for the European Sustainability Reporting Standards (ESRS) Set 1 adopted by the EC on 31 July 2023 and published in the Official Journal of the European Union on 22 December 2023. EFRAG's proposed XBRL taxonomy has been handed over in August 2024 to the EC and the European Securities and Market Authority (ESMA).
Following the simplification of the ESRS, and the adoption of the Revised ESRS on 3 July 2026, an updated ESRS Draft XBRL Taxonomy has been developed and issued for consultation. The final technical advice to be delivered to ESMA and EC is expected to be delivered by the end of 2026.
On the basis of this final taxonomy, ESMA will develop the draft RTS for tagging the sustainability reporting, including the tagging of the sustainability statement under ESRS. Such tagging rules will finally be adopted by the EC by way of a delegated act (DA) amending Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF).
EFRAG's Draft XBRL Taxonomy 2026 for the Revised ESRS and supporting materials (publication date: 17 September 2026):
- Revised ESRS Draft XBRL Taxonomy September 2026 (ZIP, 204 KB)
- Entry point: https://xbrl.efrag.org/taxonomy/esrs/2026-08-30/esrs.xsd
- Revised ESRS Draft XBRL Taxonomy Technical Explanatory Note September (PDF, 505 KB)
- Online Survey on the Draft XBRL Taxonomy for the Revised ESRS (closes on 11 November 2026).
Please note, that the esrs-reference.xml file has been replaced on the 18 September 2026 in the taxonomy above in order to solve a technical compatibility issue with one XBRL product.
EFRAG's ESRS Set 1 XBRL Taxonomy 2024 and supporting materials (publication date: 30 August 2024):
- ESRS Set 1 XBRL Taxonomy Package (ZIP, 1.8 MB)
- ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions (PDF, 1.5 MB)
- Annex 1: ESRS Set 1 XBRL Taxonomy Illustrated in Excel (XLSX, 1.6 MB)
- Annex 2: Illustrative examples of XBRL reports (ZIP, 5.5 MB)
ESRS Set 1 XBRL 2024 Taxonomy entry points:
- ESRS All (importing ESRS Core, with all topics and disclosure requirements, including presentation and definition linkbases and validation rules): https://xbrl.efrag.org/taxonomy/esrs/2023-12-22/esrs_all.xsd
- ESRS Core (concepts, labels and references only): https://xbrl.efrag.org/taxonomy/esrs/2023-12-22/common/esrs_cor.xsd
Educational Videos (using ESRS Set 1 2024 XBRL Taxonomy):
- How to use digitally tagged ESRS statement
- Educational XBRL Tagging Videos - Part 01
- Educational XBRL Tagging Videos - Part 02
Public consultation on the Draft ESRS Set 1 XBRL Taxonomy, published for comments on 8 February 2024:
- Draft ESRS Set 1 XBRL Taxonomy (ZIP, 1.1 MB)
- Draft ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions (PDF, 1.6 MB)
- Annex 1: Draft ESRS Set 1 XBRL Taxonomy illustrated in Excel (XLSX, 726 MB)
- Annex 2: Draft ESRS Set 1 illustrative examples of XBRL reports (ZIP, 1.9 MB)
- Draft ESRS Set 1 XBRL Taxonomy Questionnaire (online survey - closed)
- Draft ESRS Set 1 XBRL Taxonomy Questionnaire (PDF, 257 KB)
- Draft ESRS Set 1 XBRL Taxonomy survey responses in Excel, column A with response ID (XLSX, 2.8 MB)
- Draft ESRS Set 1 XBRL Taxonomy survey comments, letters and files attached as part of the response. The response ID is used as prefix for each file. (ZIP, 7.8 MB)
- Draft ESRS Set 1 XBRL Taxonomy comment letters provided after the deadline 8 April 2024 (ZIP, 571 KB)
- Feedback statement (PDF, 446 KB)