On 28 August 2026, the EFRAG Secretariat published the Draft List of Datapoints for the revised European Sustainability Reporting Standards (“ESRS“). The document is intended to support companies in implementing the revised ESRS adopted by the European Commission in July 2026 and to facilitate navigation through the updated disclosure requirements. The Draft List of Datapoints Effective (“List“) is available at this link. The accompanying Explanatory Note – Revised ESRS – Draft List of Datapoints and Draft XBRL Taxonomy 2026 can be accessed at this link.

The new List builds on the previously published IG 3 List of Datapoints and provides a comprehensive overview of the datapoints required under the revised ESRS. Its purpose is to help companies prepare sustainability statements and promote a more consistent understanding of reporting requirements.

EFRAG has also introduced several usability enhancements. These include the categorisation of datapoints by data type, hyperlinks to the interactive ESRS resources, and mapping options connecting the revised requirements to the original 2023 ESRS. These improvements make it easier for users to understand how disclosure requirements have evolved through the revision process.

EFRAG has invited companies, experts, and other stakeholders to review the List and identify any potential fatal flaws. Feedback can be submitted through the public consultation process until 23 October 2026, with the final version of the document expected to be published by the end of 2026.