EFRAG publishes draft 2026 ESRS datapoints list for revised ESRS
EFRAG publishes draft 2026 ESRS datapoints list for revised ESRS
EFRAG has released the Draft 2026 List of the European Sustainability Reporting Standards (ESRS) Datapoints designed to support companies in preparing sustainability statements under the revised ESRS adopted by the European Commission in July 2026, which is effective starting from 2026 onward.
Based on the methodology used for the IG 3 List of Datapoints released in 2024, the new draft introduces several usability improvements, including categorisation by data type, hyperlinks to the interactive ESRS in EFRAG’s Knowledge Hub, and a version containing references to the original 2023 ESRS to help users track changes.
The 2026 Draft List of ESRS Datapoints and its Explanatory Note are available via the press release for review and identification of any fatal flaws by 23 October 2026.
Based on the methodology used for the IG 3 List of Datapoints released in 2024, the new draft introduces several usability improvements, including categorisation by data type, hyperlinks to the interactive ESRS in EFRAG’s Knowledge Hub, and a version containing references to the original 2023 ESRS to help users track changes.
The 2026 Draft List of ESRS Datapoints and its Explanatory Note are available via the press release for review and identification of any fatal flaws by 23 October 2026.