On August 28, 2026, the European Financial Reporting Advisory Group (EFRAG) Secretariat published the 2026 Draft List of ESRS Datapoints for the Revised European Sustainability Reporting Standards in the European Union. The workbook maps every disclosure datapoint under the Revised ESRS that the European Commission adopted in July 2026 by Delegated Regulation, and it is the operational inventory CSRD reporters need for FY2026 statements.
EFRAG frames the list as Secretariat support material, not new binding law. It still lands as the first granular view of how Omnibus-era simplification reshaped individual disclosure requirements. Stakeholders can report fatal flaws in the methodology through an online survey until October 23, 2026; EFRAG expects the final list by the end of 2026.
What exactly changed with the 2026 Draft List?
The binding change happened in July 2026, when the Commission adopted the Revised ESRS. What EFRAG released on August 28, 2026 is the datapoint-level companion: an Excel workbook plus an Explanatory Note that compiles all ESRS datapoint definitions for the revised standards.
The Secretariat built the list with the same methodology as the 2024 IG 3 List of Datapoints, then layered usability upgrades. Datapoints are categorised by distinct data types. A parallel version carries paragraph references back to the original ESRS adopted in 2023 (Delegated Regulation (EU) 2023/2772), so teams can see how each disclosure requirement and datapoint moved under simplification.
Download the workbook directly from EFRAG's media page for the 2026 Draft List of ESRS Datapoints. In parallel, EFRAG has prepared a Draft XBRL Taxonomy aligned with this list for digital tagging; that taxonomy will open for public consultation separately.
Who must act on this list, and how soon?
Large EU undertakings preparing FY2026 sustainability statements under the Revised ESRS, including Wave 1 reporters already in the CSRD cycle, should treat the draft list as the working inventory for gap analysis, system mapping and assurance scoping now.
Assurance providers and ESG reporting software vendors are equally exposed: tagging schemes, control matrices and collection templates keyed to the 2023/2024 datapoint inventory will drift until they are remapped to the 2026 draft. EFRAG cites hundreds of market requests for an updated list, which matches the operational pressure on groups with multi-country reporting engines (for example large EU industrials and financial groups reporting under CSRD).
The list does not create a new legal deadline by itself. The practical deadline that does matter today is the fatal-flaws survey close on October 23, 2026. After that window, EFRAG will finalise the resource for year-end 2026 publication, which is when most FY2026 preparation programmes will already be locked for data collection.
| Milestone | Date | What it means for compliance teams |
|---|---|---|
| Commission adopts Revised ESRS | July 2026 | Binding standards for FY2026 reporting under CSRD |
| EFRAG Draft List of Datapoints + Explanatory Note | August 28, 2026 | Operational inventory available for gap analysis and system remaps |
| Fatal-flaws survey closes | October 23, 2026 | Last window to flag methodology defects before finalisation |
| Final list expected | End of 2026 | Stable reference for year-end statements and XBRL alignment |
| Draft XBRL Taxonomy consultation | To follow (separate) | Digital tagging schemas will track the datapoint list |
What should reporting and assurance teams do before October 23, 2026?
Load the Excel workbook into the existing disclosure inventory and run a line-by-line delta against the IG 3 / 2023 ESRS datapoint set. Flag every datapoint that was removed, merged, retyped or newly introduced under the Revised ESRS, then push those deltas into data-owner maps and ESG platform configurations before the next collection cycle.
Use the paragraph-reference version to brief topic owners: they need the revised disclosure text, not only the datapoint ID. Feed the same delta file to the assurance provider so the limited-assurance plan and sampling design track the Revised ESRS shape, not the pre-Omnibus inventory.
If the methodology used to compile the list creates a material mismatch with how your systems or auditors read a disclosure requirement, file it through EFRAG's fatal-flaws survey before October 23, 2026. Continuous, per-jurisdiction regulatory monitoring is how teams catch Secretariat releases like this the day they publish, rather than after collection templates are already frozen.
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Next steps are concrete: confirm whether your FY2026 statement falls under the Revised ESRS as adopted in July 2026, rematch your datapoint inventory to the August 28 draft workbook, brief sustainability, finance and assurance owners on the October 23 survey cut-off, and watch for the separate Draft XBRL Taxonomy consultation. Obsidian keeps the CSRD and ESRS revision trail visible as EFRAG and the Commission publish the next artefacts.
