Implementation support

In March 2023, former European Commissioner for Financial Stability, Financial Services and the Capital Markets Union, Mairead McGuinness, asked EFRAG to prioritise implementation support for those preparing their first sustainability statement according to the ESRS adopted in 2023.

As part of this project, three Implementation Guidance documents (IGs) and a Q&A Platform were developed, approved by the EFRAG Sustainability Reporting Board (EFRAG SRB) and released in 2024.

Following the Omnibus and the ESRS Simplification project, a revised version of the ESRS will be adopted by the European Commission through the Annexes to the Commission Delegated Regulation amending Delegated Regulation (EU) 2023/2772, as regards the simplification of certain sustainability reporting standards.

EFRAG has not updated the IGs to reflect the Revised ESRS, and the Q&A Platform has been on hold since the end of 2025.

In order to address the market demand, EFRAG SRB decided that the EFRAG Secretariat can issue an updated List of Datapoints reflecting the Revised ESRS adopted by the EC in 2026. However, 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, it does not represent an IG.