ESRS Knowledge Hub: EFRAG’s 2026 Revised Standards, Mapped

ByRegReportingDesk

On 28 July 2026, EFRAG placed the 2026 revised European Sustainability Reporting Standards and the new voluntary standard inside the ESRS Knowledge Hub as an interactive document set. The revised standards were adopted by the European Commission as delegated acts on 3 July 2026, and the Hub is where preparers can now read the final text against earlier versions.

For a reporting team, the draw is the version switch. It lines up each revised topical standard against the simplified ESRS that EFRAG delivered to the Commission on 30 November 2025, and links every paragraph back to the 2023 ESRS through a sidebar, so the reduction the Commission has put at over 60% of mandatory datapoints becomes traceable. One caution frames all of it: both delegated acts are adopted but not yet in force. Both remain subject to scrutiny and Official Journal publication, but their entry-into-force mechanics differ: each delegated act specifies the precise formula in its final article; verify against the Official Journal text once published.

Related reading: CSRD sustainability reporting explained

What the ESRS Knowledge Hub now holds

The document set released on 28 July 2026 includes the revised cross-cutting standards ESRS 1 and ESRS 2, all ten revised topical standards, the Voluntary Standard, an interactive glossary and defined terms. The sidebar provides paragraph-level links to the 2023 ESRS, and the version switch compares the adopted text with EFRAG’s Technical Advice dated 30 November 2025.

Two things are absent, and knowing that saves wasted effort. Implementation Guidance for the revised ESRS is not yet published, so the interpretive material teams lean on for materiality and value-chain questions is still to come. Guidance for the Voluntary Standard sits outside the delegated act; EFRAG is updating it, with National Standard Setters producing translations released in batches on the same Hub. Treat the Hub today as the authoritative reading copy, with the application layer still being built.

The dates that anchor the revised standards

The calendar is what turns this from an interesting web tool into a work item. The operative dates:

  • 30 November 2025: date of EFRAG’s simplified ESRS Technical Advice used as the comparison baseline in the version switch.
  • 3 July 2026: the Commission adopted the revised ESRS and the voluntary standard as two delegated acts.
  • 28 July 2026: EFRAG published the interactive document set on the ESRS Knowledge Hub.
  • 29 July 2026: the draft datapoint list and draft XBRL taxonomy were tabled for the public Sustainability Reporting Board meeting.
  • Later in 2026: Official Journal publication is expected once the European Parliament and Council scrutiny period ends. That period runs two months and can be extended by a further two months.
  • Financial years beginning on or after 1 January 2027: first mandatory application, with early adoption for financial year 2026 permitted once the delegated act enters into force.

Why the version switch earns the first click

The Commission says the revised standards reduce mandatory datapoints by over 60%, total datapoints by more than 70%, and are expected to lower per-company compliance costs by over 30%. The Knowledge Hub’s version switch supports text-level comparison with EFRAG’s 2025 Technical Advice, but it is not yet a complete old-to-new datapoint inventory. EFRAG aims to publish an updated draft list of datapoints reflecting the revised ESRS as supporting material; the draft list itself was not public at the time of review.

Use the version switch for text-level scoping only. Reconcile the existing 2023 ESRS inventory to EFRAG’s published datapoint mapping and final datapoint list before changing controls, retiring collection processes, or freezing the revised reporting build.

A reduction of this size invites a misread worth heading off. Fewer prescribed datapoints does not switch off the double materiality assessment that decides what a company discloses. A topic that loses several mandatory datapoints can still be material to a given business, and the revised standards still expect disclosure where materiality points that way.

The pieces still marked draft

The datapoint list and the XBRL taxonomy are the parts most likely to trip a build team, because both are still in draft. EFRAG has said it will publish an updated draft list of datapoints reflecting the revised ESRS as supporting material, and that this list together with the draft XBRL taxonomy were to be discussed at the Sustainability Reporting Board meeting on 29 July 2026. Neither is final.

For digital tagging, both the taxonomy and the legal marking-up rules remain unfinished. Article 29d of the Accounting Directive uses the ESEF framework, but expressly states that undertakings are not required to mark up sustainability reporting until the relevant rules are adopted through Delegated Regulation (EU) 2019/815. EFRAG’s final taxonomy will feed into the Commission’s update of Delegated Regulation (EU) 2019/815 to establish the mandatory-tagging rules. Use the draft only for impact assessment; do not treat it as a current tagging obligation or production specification.

The single most common error with a text like this is to read adoption as if it were entry into force. EFRAG is explicit that the revised ESRS and the voluntary standard become legally effective only after Official Journal publication, which follows the scrutiny period. Until then, the Hub content is a preparatory reference, and the 2023 ESRS remain the standards in force for reporting due now.

The scrutiny step is not a formality. Both delegated acts go to the European Parliament and the Council for a two-month scrutiny period that can be extended by a further two months, and either co-legislator can object during that window. The Hub text can support planning, but legal force depends on completion of scrutiny, Official Journal publication and the entry-into-force provision in the relevant delegated act. First mandatory application lands for financial years beginning on or after 1 January 2027, and a company may adopt early for financial year 2026, but only once the delegated act has entered into force.

Who the revised set reaches, and the voluntary tier

The revised ESRS sit under the Corporate Sustainability Reporting Directive, Directive (EU) 2022/2464, and they replace the first set issued as Commission Delegated Regulation (EU) 2023/2772. The population of companies required to report is being narrowed under the Omnibus I simplification package, which the Commission says has reduced the number of undertakings within CSRD scope. That scope change travels on a separate legislative track, so the final perimeter is set by the amending directive, not by the Hub or the ESRS text. Treat the standards and the scope question as two workstreams, a split covered in our note on the CSRD Omnibus value-chain cap.

The voluntary standard is the second delegated act adopted on 3 July 2026, aimed at undertakings outside the mandatory CSRD scope. It is a distinct instrument, not a lighter mandatory tier that in-scope companies can elect into. A company caught by the CSRD reports against the revised ESRS; a company outside scope may choose the voluntary standard to answer data requests from banks, investors, or larger customers. For banks reading counterparty disclosures, the interaction with their own ESG Pillar 3 templates is where the two reporting worlds meet.

Frequently Asked Questions

Does the text on the Knowledge Hub carry legal force yet?

No. EFRAG states the revised ESRS and the voluntary standard become legally effective only after Official Journal publication, following the Parliament and Council scrutiny period. The 2023 ESRS remain in force for current reporting until then, and the published Official Journal text is what an assurance provider will reference.

How do I see exactly which datapoints were removed?

Open a topical standard, use the version switch to compare it with the 30 November 2025 simplified ESRS, and follow the sidebar links to the matching 2023 ESRS paragraphs. Confirm your working list against EFRAG’s forthcoming draft datapoint list rather than treating the on-screen comparison as the final inventory.

Can I build my XBRL tagging from the taxonomy in the Hub now?

The XBRL taxonomy was a working draft scheduled for Sustainability Reporting Board consideration at its 09:00 CEST meeting on 29 July 2026. Use it only for impact assessment; do not freeze production tags until the final taxonomy and the applicable legal marking-up rules are published.

Do the datapoint cuts mean topics like biodiversity or the workforce fall away?

Not automatically. The reduction is to prescribed datapoints, while the double materiality assessment still governs what a company discloses. A topic with fewer mandatory datapoints can remain material and still require disclosure.

What is the voluntary standard, and who uses it?

It is a separate delegated act adopted on 3 July 2026 for undertakings outside the mandatory CSRD scope. Its guidance sits outside the delegated act and is being updated by EFRAG, with National Standard Setters producing translations that will appear on the Hub in batches.

When do the revised ESRS first apply?

For financial years beginning on or after 1 January 2027, with early adoption for financial year 2026 once the delegated act enters into force. Both dates depend on the act clearing scrutiny and being published in the Official Journal.

Key Takeaways

  • EFRAG added the 2026 revised ESRS and the voluntary standard to the ESRS Knowledge Hub on 28 July 2026 as an interactive document set.
  • The Commission adopted the two delegated acts on 3 July 2026; it puts the reduction at over 60% of mandatory datapoints, more than 70% of total datapoints, and over 30% in per-company compliance costs.
  • The version switch compares the adopted text with EFRAG’s 2025 Technical Advice and provides paragraph-level links to the 2023 ESRS; EFRAG’s forthcoming datapoint list is needed for a complete old-to-new datapoint reconciliation.
  • The draft datapoint list and draft XBRL taxonomy are not final; both were tabled for the Sustainability Reporting Board meeting on 29 July 2026, and Implementation Guidance is not yet published.
  • The revised ESRS and voluntary standard become legally effective only after Official Journal publication, once the Parliament and Council scrutiny period closes.
  • First mandatory application is for financial years beginning on or after 1 January 2027, with early adoption for financial year 2026 allowed once the act enters into force.
  • Fewer prescribed datapoints does not remove the double materiality assessment that decides what a company must disclose.

Sources and References

Using the Hub without mistaking it for the rulebook

Used well, the Knowledge Hub turns an over-60% datapoint cut into a concrete list of processes to keep, change, or retire. The point to hold onto is what it is not: the legal text of record until the Official Journal publishes it, a final datapoint inventory, or a taxonomy fixed enough to tag against. Plan from the Hub now, and confirm against the Official Journal and the final materials before anything reaches an assurance file.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.

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