EFRAG has released its Draft ESRS XBRL Taxonomy for the Revised European Sustainability Reporting Standards and launched a public consultation open until 11 November 2026.
Technical Architecture for Machine-Readable Disclosures
The Draft XBRL Taxonomy provides the technical structure required to express sustainability disclosures under the Corporate Sustainability Reporting Directive in a machine-readable format.
The draft reflects the Revised ESRS adopted in July 2026 and replaces the earlier taxonomy version issued by EFRAG in August 2024.
Developed in parallel with the Draft List of Datapoints released in August 2026, the taxonomy incorporates the same underlying disclosures while adding the technical attributes and concepts needed for XBRL tagging.
Regulatory Context and Consultation Details
Digital reporting under the CSRD will eventually be implemented through the European Single Electronic Format based on regulatory proposals from the European Securities and Markets Authority and adoption by the European Commission.
Tagging remains voluntary at present because the official regulatory framework is still being established.
EFRAG aims to complete the consultation feedback review and submit the finalised taxonomy to ESMA and the European Commission by the end of 2026.
Feedback is specifically requested from software vendors, XBRL specialists and digital reporting experts, as well as broader sustainability reporting stakeholders.
