The EFRAG Secretariat has published the 2026 Draft List of Datapoints for the European Sustainability Reporting Standards to support undertakings in preparing sustainability statements under the revised ESRS starting from 2026.
Overview and Scope of the 2026 Draft List
The 2026 Draft List consolidates ESRS datapoint definitions, reflecting the simplified standards adopted by the European Commission in July 2026 through a Delegated Regulation following EFRAG’s simplification work in 2025.
Developed as support material by the EFRAG Secretariat, the list incorporates technical input from the EFRAG Sustainability Reporting Board (SRB), Sustainability Reporting Technical Expert Group (SR TEG), and the EFRAG Digital Reporting Consultative Forum.
Usability Enhancements and Digital Reporting
The updated draft relies on the same compilation methodology as the IG 3 List of Datapoints issued in 2024, whilst introducing several functional updates. Datapoints are categorised using distinct data types, and direct hyperlinks are embedded to connect entries with the interactive ESRS on EFRAG’s Knowledge Hub.
A separate version includes paragraph references linking datapoints back to the original 2023 standards, enabling preparers to examine how specific disclosure requirements have developed over time. In parallel, EFRAG has developed a Draft XBRL Taxonomy aligned with the new list to facilitate digital reporting, which will be released separately for public consultation.
Feedback Survey and Timeline
EFRAG SR TEG Chair Chiara Del Prete stated that the secretariat received hundreds of requests for an updated list following the Commission’s adoption of the revised ESRS in July 2026, noting that the resource aims to help stakeholders navigate the simplified disclosure framework.
Stakeholders have been invited to evaluate the methodology and submit reports on any fatal flaws using an online survey by 23 October 2026. EFRAG plans to issue the finalised resource by the end of 2026 after reviewing market feedback.
