ESRS datapoints

  • EFRAG 2026 Draft ESRS Datapoints List: The 23 October Deadline

    On 28 August 2026 the EFRAG Secretariat published the 2026 Draft List of ESRS datapoints together with an Explanatory Note. EFRAG also said that a draft XBRL taxonomy had been prepared in parallel and would be published separately for public consultation. The list rebuilds the full inventory of sustainability datapoints against the revised European Sustainability…

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

    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…