digital tagging

  • ESRS XBRL Taxonomy: Digital Tagging Before the Mandate

    On 17 September 2026, EFRAG released the draft ESRS XBRL taxonomy for the revised ESRS and opened a public consultation that runs until 11 November 2026. The taxonomy is the technical structure that will let a sustainability statement prepared under the revised European Sustainability Reporting Standards be produced in a machine-readable form. EFRAG plans to…