The European Financial Reporting Advisory Group has published the draft 2026 List of European Sustainability Reporting Standards datapoints to help undertakings prepare sustainability statements under the revised ESRS adopted by the European Commission in July 2026. The support material builds on EFRAG’s release of the interactive revised standards and consolidates the disclosure datapoint definitions applicable from 2026 onward. Using the methodology applied to the 2024 IG 3 list, the draft assigns distinct data types to datapoints, embeds links to the interactive ESRS in EFRAG’s Knowledge Hub and provides a separate version mapping paragraph references to the original 2023 standards. This mapping is intended to clarify how individual disclosure requirements and datapoints changed through the 2025 simplification process. EFRAG is seeking reviews of the compilation methodology and reports of any fatal flaws. It expects to publish the final list by the end of 2026. A draft XBRL taxonomy aligned with the new datapoint list is also being prepared to enable digital reporting and will be issued separately for public consultation.
2026-08-28European Financial Reporting Advisory Group
European Financial Reporting Advisory Group publishes draft 2026 list of ESRS datapoints
The European Financial Reporting Advisory Group has published a draft 2026 list of datapoints for reporting under the revised ESRS. The final resource is expected by the end of 2026, while a corresponding draft XBRL taxonomy will be consulted on separately.