• EFRAG has published a 2026 draft list consolidating datapoints used across the revised European Sustainability Reporting Standards.
• The resource reflects the ESRS adopted by the European Commission in July 2026 and helps companies prepare sustainability statements.
• Stakeholders can review the methodology and report fatal flaws by October 23, 2026, while a revised XBRL taxonomy is also being prepared.

EFRAG has released its 2026 Draft List of ESRS Datapoints, giving companies a consolidated reference for reporting under Europe’s revised sustainability disclosure standards.

The list reflects the European Sustainability Reporting Standards adopted by the European Commission in July 2026 through a Delegated Regulation. Those standards followed EFRAG’s broader simplification work during 2025.

For companies preparing sustainability statements, the new resource brings individual ESRS datapoint definitions into one structured document. The aim is to make revised disclosure requirements easier to navigate and implement.

The list applies from 2026 onward.

Reporting infrastructure catches up with revised ESRS

EFRAG prepared the draft using the same methodology it used for its IG 3 List of Datapoints in 2024.

The latest version adds several usability features. Datapoints are now grouped using distinct data types. EFRAG has also embedded references to the interactive ESRS available through its Knowledge Hub.

A separate version contains paragraph references connecting the revised datapoints with the original ESRS adopted in 2023. This allows reporting teams to compare how individual requirements have changed through the simplification process.

For corporate sustainability, finance and compliance teams, that comparison could be particularly important. Companies may need to update reporting controls, internal data ownership and assurance processes as revised disclosure requirements take effect.

EFRAG issued the draft as Secretariat support material. It developed the resource with input from the EFRAG Sustainability Reporting Board, Sustainability Reporting Technical Expert Group and Digital Reporting Consultative Forum.

Digital reporting moves forward alongside standards

EFRAG is also preparing a Draft XBRL Taxonomy for ESRS based on the new datapoint list.

The taxonomy is intended to support digital sustainability reporting by translating disclosure requirements into a structured format that can be processed electronically.

EFRAG plans to publish the taxonomy separately for public consultation.

The parallel work on datapoints and digital taxonomy is significant for companies building reporting systems around European sustainability requirements. Disclosure compliance increasingly depends not only on what businesses report, but also on how information is structured, tagged and governed.

That creates implications beyond sustainability departments. Finance teams, chief information officers, auditors and boards may all have roles in determining how sustainability data moves through corporate reporting systems.

RELATED ARTICLE: EFRAG Drafts New ESG Rules for Non-EU Groups

Chiara Del Prete, EFRAG SR TEG Chair, stated: “We have received hundreds of requests for an updated list of ESRS datapoints. We are pleased to provide this valuable resource to the market, soon after the finalisation of ESRS adopted by the European Commission in July 2026. The updated list of datapoints will help stakeholders navigate the ESRS disclosure requirements, revised following their simplification. We encourage all stakeholders to consider the methodology applied in developing the list when providing feedback to the EFRAG Secretariat.”

What companies and investors should watch

EFRAG has invited stakeholders to review the methodology and report any fatal flaws by October 23, 2026.

For reporting companies, the immediate priority will be assessing how the revised datapoints affect existing sustainability data systems and disclosure controls. Companies should also examine whether responsibilities for collecting and validating information remain aligned with the revised standards.

Investors and other users of sustainability statements will be watching the implementation closely. A more structured datapoint framework could improve consistency across company disclosures, particularly as digital reporting becomes more established.

The publication also reflects the next stage of Europe’s sustainability reporting overhaul. Policymakers have sought to simplify ESRS while preserving decision-useful information for capital markets and other stakeholders.

How companies translate those revised requirements into reliable reporting systems will now become a central test of implementation across the European market.