EFRAG has released an updated draft list of ESRS data points reflecting the Revised ESRS adopted by the European Commission on 3 July 2026, turning the roughly 60% cut in mandatory data points into a line-by-line inventory alongside a refreshed draft XBRL taxonomy. The list is non-authoritative supporting material — the Revised ESRS take legal effect only after Official Journal publication — but it is the most practical tool yet for scoping an FY2027 sustainability statement. Preparers should use it now to run a gap analysis so reporting readiness becomes a confirmation exercise rather than a rebuild.
EFRAG has released an updated draft list of ESRS data points reflecting the Revised ESRS adopted by the European Commission on 3 July 2026. The list translates the headline reduction of mandatory data points — roughly 60% — into a line-by-line inventory companies can map against, alongside a refreshed draft XBRL taxonomy. It is supporting material, not law, but it is the most practical artefact yet for scoping a FY2027 sustainability statement.
The Revised ESRS apply from financial years beginning on or after 1 January 2027, with voluntary early application from FY2026. Until now, preparers had the revised standard text but no consolidated view of which individual data points survived the simplification. The draft list closes that gap: it shows what has been deleted, merged or made voluntary, and it re-bases the data-point architecture onto the new ESRS 2 structure. For teams that built collection systems against the 2023 standards, this is the document that tells them what to switch off — and where scope genuinely narrows versus where a requirement simply moved.
Two caveats set the boundaries of use. First, the Revised ESRS become legally effective only after publication in the Official Journal, once the scrutiny period concludes later this year, so the underlying obligations can still shift. Second, the data-point list is non-authoritative implementation support: it illustrates the standards but cannot add to or override them, and the digital taxonomy may differ from it for technical tagging reasons. Companies should treat the list as a structural reference for planning rather than a locked final inventory.
Wave 1 reporters and newly in-scope undertakings approaching FY2027 should run a gap analysis of current disclosures against the revised list, flagging data points that fall away and those that persist under a changed structure. Even with the XBRL tagging obligation still paused, the list is a useful way to organise sustainability information in machine-readable form and to align internal data collection before the taxonomy is finalised. The efficient move is to reconcile the revised list against existing ESRS, GRI or EU Taxonomy datasets now, so that when the standards enter the Official Journal, reporting readiness is a confirmation exercise rather than a rebuild.
Read more at:
- 2026 Revised ESRS and Voluntary Standard Interactive Document Set Now Available: https://www.efrag.org/en/news-and-calendar/news/efrag-esrs-knowledge-hub-2026-revised-esrs-and-voluntary-standard-interactive-document-set-now
- Revised ESRS text, draft datapoint list and draft XBRL taxonomy: EFRAG ESRS Knowledge Hub: https://www.efrag.org/en/the-esrs-knowledge-hub