On 28 August 2026, the EFRAG Secretariat released the Draft List of Datapoints (“List”)  for the Revised European Sustainability Reporting Standards (“ESRS”).  The resource is intended to support companies in preparing sustainability statements under the revised ESRS adopted by the European Commission in July 2026. EFRAG’s announcement is available at this link. The Excel workbook can be accessed here. The accompanying explanatory document is available here.

The new List succeeds the IG 3 List of Datapoints published in 2024 and consolidates all ESRS datapoint definitions relevant for reporting under the revised framework. It also introduces several usability improvements designed to facilitate implementation.

Among the key enhancements are the categorisation of datapoints by data type, embedded links to EFRAG’s interactive ESRS resources, and a dedicated mapping version linking datapoints to the original 2023 ESRS requirements. These features help users better understand how disclosure requirements have evolved following the simplification of the standards. In parallel, EFRAG has prepared a new Draft XBRL Taxonomy aligned with the revised datapoint list to support digital sustainability reporting. The taxonomy will be published separately for public consultation.

Stakeholders are invited to review the methodology and report any material flaws through EFRAG’s public consultation process by 23 October 2026. The final version of the datapoint list is expected to be published by the end of 2026.