European Financial Reporting Advisory Group releases interactive 2026 Revised ESRS and Voluntary Standard

The European Financial Reporting Advisory Group has released an interactive document set for the 2026 Revised ESRS and Voluntary Standard adopted by the European Commission on July 3, 2026. Available through the ESRS Knowledge Hub, the materials include the revised topical standards, an interactive glossary, links to corresponding provisions in the 2023 ESRS, comparisons with EFRAG’s 2025 Simplified ESRS and detailed amendment logs. The Revised ESRS and Voluntary Standard will become legally effective only after publication in the Official Journal of the European Union following completion of the scrutiny period later in 2026. Implementation guidance is not yet available, but EFRAG plans to publish an updated draft datapoint list and is updating the Voluntary Standard guidance and translations. The draft datapoint list and draft XBRL taxonomy will be discussed at the Sustainability Reporting Board’s public meeting on July 29, 2026. The updated Voluntary Standard guidance and translations will be released in batches through the ESRS Knowledge Hub.