EFRAG releases interactive hub for the revised ESRS and Voluntary Standard
EFRAG releases interactive hub for the revised ESRS and Voluntary Standard
EFRAG has published an interactive document set on its European Sustainability Reporting Standards (ESRS) Knowledge Hub covering the 2026 revised ESRS and the Voluntary Sustainability Reporting Standard (VS), adopted by the European Commission on 3 July 2026.
The hub includes all revised topical ESRS standards as well as the VS, an interactive glossary, links to the 2023 ESRS, a version comparison feature, and detailed amendment logs. The resource is intended to help stakeholders navigate and apply the revised ESRS and VS more effectively.
EFRAG also announced that an updated draft datapoint list for the revised ESRS and draft XBRL taxonomy are being developed, while guidance and translations for the Voluntary Standard will be released progressively through the Knowledge Hub. The standards will become legally effective only after publication in the Official Journal of the European Union following the scrutiny period.
The revised ESRS and VS will become legally effective only after publication in the EU Official Journal following completion of the scrutiny period later this year.
No Implementation Guidance for the revised ESRS is currently available, although EFRAG plans to publish supporting materials, including an updated datapoint list for the revised ESRS and draft XBRL taxonomy.
For the VS, EFRAG is updating the accompanying guidance and translations, which will be released in phases and made available through the ESRS Knowledge Hub.
More information is available in the press release.
The hub includes all revised topical ESRS standards as well as the VS, an interactive glossary, links to the 2023 ESRS, a version comparison feature, and detailed amendment logs. The resource is intended to help stakeholders navigate and apply the revised ESRS and VS more effectively.
EFRAG also announced that an updated draft datapoint list for the revised ESRS and draft XBRL taxonomy are being developed, while guidance and translations for the Voluntary Standard will be released progressively through the Knowledge Hub. The standards will become legally effective only after publication in the Official Journal of the European Union following the scrutiny period.
The revised ESRS and VS will become legally effective only after publication in the EU Official Journal following completion of the scrutiny period later this year.
No Implementation Guidance for the revised ESRS is currently available, although EFRAG plans to publish supporting materials, including an updated datapoint list for the revised ESRS and draft XBRL taxonomy.
For the VS, EFRAG is updating the accompanying guidance and translations, which will be released in phases and made available through the ESRS Knowledge Hub.
More information is available in the press release.