Revised ESRS Supporting Materials and Resources
Draft List of Datapoints for the 2026 Revised ESRS
The 2026 Draft List of Datapoints is non-authoritative supporting material issued by the EFRAG Secretariat with input from SRB and SR TEG. The 2026 Draft List of Datapoints has been prepared based on the 2026 Revised ESRS Delegated Act, as published by the European Commission in July 2026.
Like the “IG 3: List of ESRS Datapoints” (2024 IG 3) released in May 2024, the “2026 List of Datapoints” is a list of all ESRS datapoint definitions aimed at supporting undertakings in the preparation of their sustainability statements according to the Revised ESRS. It is now open for public fatal-flaw review until 23 October 2026.
The final version of the 2026 List of Datapoints will be published following public call for fatal-flaws (see below) as an EFRAG Secretariat supporting material, rather than an official implementation guidance.
EFRAG Secretariat has provides two versions of the list of datapoints:
The Explanatory Note associated to the 2026 Draft List of Datapoints describes the methodology followed to implement the 2026 Draft List. Implementation details on specific paragraphs and datapoints are provided in the chapter at the end of the document.
Take Part in 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.
