The EFRAG Secretariat has published the 2026 Draft List of Datapoints for the European Sustainability Reporting Standards (ESRS), providing an updated reference framework for undertakings preparing sustainability statements.
The document reflects the revised ESRS framework formally adopted by the European Commission in July 2026 via Delegated Regulation, which incorporated EFRAG’s earlier streamlining and simplification proposals. Stakeholders have been invited to review the underlying methodology and submit feedback regarding any fatal flaws to the Secretariat by 23 October 2026.
Developed as support material by the EFRAG Secretariat alongside technical input from the EFRAG SRB, SR TEG, and the EFRAG Digital Reporting Consultative Forum, the list applies from 2026 onwards. It retains the methodology established in the 2024 IG 3 List of Datapoints while introducing several operational enhancements:
- Data Type Categorisation: Datapoints are classified using defined structural data types.
- Knowledge Hub Integration: Hyperlinks connect directly to the interactive ESRS hosted on EFRAG’s Knowledge Hub.
- Regulatory Cross-Referencing: A secondary version provides paragraph mappings back to the original 2023 ESRS adoption, tracking structural changes across specific disclosure requirements.
Chiara Del Prete, EFRAG SR TEG Chair, commented: “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.”
In conjunction with the publication, EFRAG confirmed that the Draft XBRL Taxonomy for ESRS has been aligned with the updated datapoint list to enable digital tag reporting. The XBRL framework will be released separately for public consultation.
