EFRAG has released the 2026 Draft List of ESRS Datapoints — a list of datapoints reflecting the Revised ESRS and underpinning the upcoming XBRL taxonomy
If you work with ESRS reporting, digital readiness, or sustainability data architecture, this release is worth your attention.
But before diving into the Excel file, it’s essential to understand how datapoints are defined according to the methodology described in the accompanying Explanatory Note.
The Draft List is built on a clear methodology that combines the structure of ESRS paragraphs with the underlying data type logic. Without understanding this foundation, the list can easily be misread.
Also keep in mind that a datapoint does not equal a fact. A “fact” is the actual piece of information the company discloses in an ESRS sustainability statement after applying the materiality filter — not the datapoint itself. Counting datapoints in an Excel list is therefore of limited relevance.
The Draft List is released as support material, not implementation guidance, nor a substitute for the standards themselves – and it is not a checklist.
It helps report preparers see how disclosures are structured, how datapoints are separated, and how they will connect to the upcoming XBRL taxonomy for digital reporting.
Users of the 2026 Draft List are advised to exercise their own judgment in applying ESRS, and EFRAG reminds users that the list should not be substituted for the services provided by an appropriately qualified professional.
👉 We have summarised the key points and practical implications for you in this note:
2026 Draft List of ESRS Datapoints – EFRAG 28 August 2026
Note that the information does not replace the information provided by EFRAG in the Explanatory note available here >>>
Have your say: take EFRAG’s online survey the 2026 Draft List of ESRS Datapoints
EFRAG Secretariat invites stakeholders to review the methodology used to compile the Draft List of ESRS Datapoints and to report any fatal flaws through the online survey by 23 October 2026.
The final resource is expected to be published by the end of 2026 following consideration of the feedback received.
Access the online survey here: https://survey.alchemer.eu/s3/91158320/Collecting-Feedback-on-Fatal-Flaws-in-the-Draft-List-of-Datapoints
