EFRAG publishes Draft List of ESRS Datapoints for review (deadline: 23 October, 2026)

EFRAG published the Draft of the new 2026 List of ESRS Datapoints. This List of Datapoints brings together all ESRS datapoint definitions to support undertakings in preparing their sustainability statements according to the Revised ESRS. The list reflects the ESRS as adopted by the European Commission in July 2026 through a Delegated Regulation, following EFRAG’s simplification of ESRS in 2025.

Stakeholders are invited to review the methodology and report any fatal flaws via EFRAG’s webpage by 23 October 2026. The DRSC’s Technical Committee at its meeting on September 17, 2026, will, among other things, review this draft in order to discuss the content of a potential feedback to EFRAG.

The 2026 Draft List of ESRS Datapoints has been prepared using the same methodology as the IG 3 List of Datapoints published in 2024, and incorporates usability enhancements, i.e.:

• datapoints are categorised using distinct data types
• references to the interactive ESRS document set available through EFRAG’s Knowledge Hub have been embedded as hyperlinks
• To establish a link to the original IG 3 List of data points and the ESRS adopted in 2023, EFRAG has published a separate mapping version of the list. This facilitates a better understanding of the changes to the disclosures and data points.