Draft list of datapoints
For people: understanding the standards and running a gap analysis.
Released 28 August 2026; feedback to 23 October 2026.EFRAG · digital reporting · as at 11 October 2026
ESRS XBRL taxonomy: the 2026 draft, the consultation and when tagging becomes required
The ESRS XBRL taxonomy is the machine-readable form of the European Sustainability Reporting Standards: each datapoint becomes an XBRL element that software can read.
EFRAG released a draft for the revised ESRS on 17 September 2026, and its public consultation runs until 11 November 2026.
Tagging itself is not yet required: the rules will come from ESMA and the Commission, through the European Single Electronic Format.
What it is
The ESRS XBRL taxonomy makes datapoints machine-readable
EFRAG describes the draft as “the technical basis for representing ESRS disclosures in a machine-readable format”.
It is aligned with the draft list of datapoints released in August 2026, and the two contain the same datapoints.
Read EFRAG’s description
EFRAG’s release says the draft list “is intended to help users understand and navigate the Revised ESRS”, while the taxonomy “provides the technical structure needed to digitalise ESRS disclosures”.
In the taxonomy, “the datapoints are represented as XBRL elements (i.e. concepts)”.
The datapoints themselves, and how EFRAG counts them, are on ESRS datapoints.
The standards they come from are in Delegated Regulation (EU) 2026/1563, which applies to financial years beginning on or after 1 January 2027.
What the taxonomy doesExplore
Module 01 / 04
Datapoints
The same datapoints as EFRAG’s draft list for the revised ESRS.
Module 03 / 04
Attributes
Technical attributes needed for digital representation that the list does not carry.
Is it required?
ESRS digital tagging is not yet mandatory
EFRAG’s release is unambiguous: “Digital tagging of ESRS disclosures is not yet mandatory, as the regulatory framework is still to be established by ESMA and the European Commission.”
As at 11 October 2026 no date for a tagging obligation has been set.
Read why the 2024 taxonomy was never used
EFRAG’s explanatory note says its earlier taxonomy for the 2023 standards “never went into force, i.e. digital tagging was not made mandatory by ESMA and the EC” (¶13).
The same can happen to a taxonomy that is final but unused: finishing the taxonomy and requiring tagging are separate decisions by separate bodies.
EFRAG is a private association that gives technical advice, as its own description sets out; the wider picture is on EFRAG explained.
- 1
EFRAG
Develops the taxonomy and consults on it; gives technical advice.
- 2
ESMA
Proposes the regulatory framework for digital tagging under ESEF.
- 3
European Commission
Adopts the framework that would make tagging required.
- 4
Preparers
Tag only once the framework applies to them.
The format
ESEF: the route ESRS digital tagging is expected to take
EFRAG says the digitisation of ESRS disclosures, “as required by the Corporate Sustainability Reporting Directive (CSRD), will be implemented through the European Single Electronic Format (ESEF)”.
That happens “based on a regulatory framework proposed by ESMA and adopted by the European Commission”, which does not yet exist for ESRS.
Read what this means in practice
The taxonomy is the vocabulary; the ESEF framework, once adopted, is what would require companies to use it.
Until then a sustainability statement under the ESRS is not tagged, whatever version of the standards it follows.
The ESEF routeExplore
Module 01 / 04
The requirement
EFRAG says the CSRD requires ESRS disclosures to be digitised.
What it replaces
The 2026 draft replaces the August 2024 ESRS taxonomy
EFRAG says the draft “replaces the taxonomy released by EFRAG in August 2024 and reflects the Revised ESRS adopted in July 2026”.
Its explanatory note adds that the earlier taxonomy “never went into force, i.e. digital tagging was not made mandatory by ESMA and the EC”.
Read why a new taxonomy was needed
The revised ESRS replaced the 2023 standards’ annex in full, so the datapoints, and the elements that represent them, changed.
A company that built data structures around the 2024 taxonomy should map them to the 2026 draft list, which EFRAG says maps each new datapoint, wherever possible, to its predecessor in IG 3, the 2024 list (note ¶11).
Old and newExplore
Module 02 / 04
Never in force
Tagging was not made mandatory by ESMA and the Commission.
The consultation
Comment on the ESRS XBRL taxonomy by 11 November 2026
EFRAG asks one question: does the taxonomy accurately reflect the revised ESRS and provide an effective basis for the digital reporting of sustainability disclosures?
As at 11 October 2026 the consultation is open until 11 November 2026.
Read the two timings for hand-over
EFRAG’s September release says it “intends to submit the final XBRL Taxonomy to ESMA and the European Commission by the end of 2026”.
Its August explanatory note had said the taxonomy would be handed over “in November 2026” (¶17).
The September release is the later statement, so the end of 2026 is the timing to plan around.
The draft list of datapoints has its own, earlier feedback window, until 23 October 2026, described on the August release.
The consultationExplore
Module 01 / 04
Question
Does the taxonomy accurately reflect the revised ESRS and provide an effective basis for digital reporting?
Module 03 / 04
Audience
Software vendors, XBRL specialists and digital reporting experts, and anyone with an interest.
Two deliverables
The datapoint list and the ESRS XBRL taxonomy, side by side
EFRAG developed the two in parallel, and they contain the same datapoints.
The list is “used by humans”, while the taxonomy “is mainly designed for producing machine-readable digital reports” (note ¶12).
Read the comparison
| Draft list of datapoints | Draft XBRL taxonomy | |
|---|---|---|
| Released | 28 August 2026 | 17 September 2026 |
| For | People: navigating the standards, gap analysis | Machines: digital reports |
| Contents | Every ESRS datapoint, with data types | The same datapoints as XBRL elements, with technical attributes |
| Comments by | 23 October 2026, 23:59 CET | 11 November 2026 |
| Status | Non-authoritative supporting material | Draft, for consultation; tagging not yet mandatory |
EFRAG says several technical details are again provided only in the taxonomy, not in the list (note ¶12).
Neither document makes any datapoint mandatory: the revised ESRS report only material information, as the materiality guide explains.
The same datapoints
Draft XBRL taxonomy
For machines: representing disclosures as XBRL elements.
Released 17 September 2026; consultation to 11 November 2026.How it got here
The ESRS XBRL taxonomy, from 2024 to the revised standards
The taxonomy follows the standards: when the ESRS changed in 2026, the 2024 taxonomy had to be replaced.
The dates below are from EFRAG and the Official Journal.
- August 202401
Taxonomy for the 2023 ESRS
Released by EFRAG; it never went into force, because tagging was not made mandatory. - 3 December 202502
EFRAG’s simplification advice
EFRAG submits the simplified ESRS to the Commission. - 28 August 202603
- 17 September 202604
- 21 September 202605
Revised ESRS in the Official Journal
Delegated Regulation (EU) 2026/1563; applies from financial years beginning on or after 1 January 2027. - 11 November 202606
- End of 202607
- To be set08
Tagging framework
For ESMA to propose and the Commission to adopt; no date as at 11 October 2026.
Who is affected
Who needs the ESRS XBRL taxonomy, and when
The taxonomy matters first to people who build reporting tools, which is why EFRAG names software vendors, XBRL specialists and digital reporting experts as the consultation’s core audience.
For a reporting company it matters once tagging is required, and only if the CSRD reaches it.
Read who is in scope of the CSRD
From financial years beginning on or after 1 January 2027, the CSRD applies to undertakings exceeding both an average of 1,000 employees and €450 million of net turnover, under Omnibus I.
A UK group meets the ESRS through an in-scope EU subsidiary or an EU listing; the CSRD after Omnibus I page sets out the routes.
The voluntary standard for smaller companies is a separate instrument, and this taxonomy covers the ESRS.
Software that claims ESRS support can be checked against both deliverables; our carbon reporting software guide covers what tools must produce.
Who is affectedExplore
Module 01 / 04
Software vendors
Build the taxonomy into reporting tools; EFRAG names them first.
Module 02 / 04
CSRD reporters
Undertakings exceeding 1,000 employees and €450 million, from FY2027.
Module 03 / 04
UK groups
Only through EU entities or listings the CSRD reaches.
Module 04 / 04
Suppliers
The voluntary standard is a separate instrument with its own datapoints.
Doing it
Preparing for ESRS digital tagging without tagging yet
Nothing has to be tagged today, but the datapoints a company reports can be organised now so that tagging later is mechanical.
This sequence is an illustration, not a requirement.
- 01 / Materiality01
Know what you will report
The datapoints that matter are those for material topics and sub-topics. - 02 / List02
Map them to the draft list
Record which datapoints you will report and where the data sits. - 03 / Data types03
Capture the right data type
Narrative, semi-narrative or numerical, as the list defines each one. - 04 / Tools04
Ask vendors about the taxonomy
Whether their tools follow the 2026 draft and will follow the final version. - 05 / Comment05
Respond by 11 November 2026
If a datapoint is misrepresented, say so in the consultation. - 06 / Watch06
Watch for the tagging framework
ESMA and the Commission decide when tagging applies.
An independent reference
This site does not tag reports or sell XBRL software.
For the standards themselves, start with the ESRS read from the UK, and for how the ESRS relate to UK SRS, the ESRS and UK SRS compared.
Materiality still decides
The ESRS XBRL taxonomy does not decide what you report
A taxonomy element for every datapoint is not a duty to report every datapoint.
The revised ESRS report only material information, and EFRAG’s note says they have no datapoints to be reported irrespective of the materiality assessment.
Read where the reporting decision is made
The decision is made in the double materiality assessment, before any datapoint is tagged.
The framework-neutral version of that work, for a company also reporting under UK SRS or GRI, is on running a materiality assessment.
EFRAG’s implementation guidance status, including IG 3, the 2024 datapoint list, is on EFRAG implementation guidance.
What decides reportingExplore
Module 01 / 04
The standards
Delegated Regulation (EU) 2026/1563 is the law; the taxonomy encodes it.
Module 02 / 04
Materiality
Non-material ESRS information “shall not” be disclosed, except supplementary information.
Module 03 / 04
No mandatory datapoints
None reported irrespective of the materiality assessment.
Which ESRS
Which ESRS the taxonomy reflects
The 2026 draft taxonomy reflects the revised ESRS adopted in July 2026, not the 2023 standards.
For financial year 2026 a company may still report on the 2023 set, with or without eight reliefs, and must state which version it applied.
Read the application dates
The revised ESRS enter into force on 10 November 2026 and apply to financial years beginning on or after 1 January 2027.
EFRAG’s guidance page keeps IG 3 for the 2023 standards, and its simplification page records how the standards were revised.
VersionsExplore
Module 01 / 04
2023 ESRS
Matched by IG 3 and the August 2024 taxonomy, which never went into force.
Module 03 / 04
FY2026
Companies may report on the 2023 set, a hybrid, or the revised ESRS, and must say which.
Frequently asked
Questions people ask
What is the ESRS XBRL taxonomy?
It is the set of XBRL elements that represent ESRS datapoints in a machine-readable report.
EFRAG released a draft for the revised ESRS on 17 September 2026; it contains the same datapoints as EFRAG’s draft list of datapoints, with the technical attributes needed for digital reporting.
Is XBRL tagging of ESRS disclosures mandatory?
Not yet.
EFRAG’s release of 17 September 2026 says “Digital tagging of ESRS disclosures is not yet mandatory, as the regulatory framework is still to be established by ESMA and the European Commission.”
As at 11 October 2026 no tagging date has been set.
When does the ESRS XBRL taxonomy consultation close?
On 11 November 2026.
EFRAG asks whether the draft accurately reflects the revised ESRS and provides an effective basis for digital reporting, and it intends to submit the final taxonomy to ESMA and the Commission by the end of 2026.
What is ESEF, and how does it relate to ESRS?
ESEF is the European Single Electronic Format.
EFRAG says the digitisation of ESRS disclosures required by the CSRD will be implemented through ESEF, on a regulatory framework proposed by ESMA and adopted by the European Commission.
Does the new taxonomy replace the 2024 ESRS taxonomy?
Yes.
EFRAG says the draft replaces the taxonomy it released in August 2024 and reflects the revised ESRS adopted in July 2026.
Its explanatory note says the 2024 taxonomy never went into force, because digital tagging was not made mandatory by ESMA and the Commission.
What is the difference between the ESRS datapoint list and the XBRL taxonomy?
They contain the same datapoints.
The list is a structured document for people to read and use for a gap analysis; the taxonomy represents each datapoint as an XBRL element, a concept with the technical attributes a machine-readable report needs.
Who should respond to the ESRS XBRL consultation?
EFRAG names software vendors, XBRL specialists and digital reporting experts as particularly relevant, and welcomes feedback from other stakeholders with an interest or expertise in digital sustainability reporting.
When will the ESRS XBRL taxonomy be final?
EFRAG’s September 2026 release says it intends to submit the final taxonomy to ESMA and the Commission by the end of 2026.
Its August explanatory note had said November 2026; the later release is the current statement.
A tagging obligation needs a separate decision.
Does EFRAG decide when tagging becomes mandatory?
No. EFRAG develops the taxonomy and gives technical advice.
The regulatory framework for tagging is for ESMA to propose and the European Commission to adopt.
Do I need to tag my FY2026 sustainability statement?
As at 11 October 2026 there is no tagging requirement in force for ESRS disclosures.
A company should follow its own regulator’s instructions and watch for the ESMA and Commission framework.
Does the XBRL taxonomy make every datapoint mandatory?
No. It represents every datapoint the revised ESRS define, but a company reports a datapoint only where the information is material.
EFRAG’s note says the revised ESRS have no mandatory datapoints to be reported irrespective of the materiality assessment.
Does a UK company need the ESRS XBRL taxonomy?
Only if the CSRD reaches its group, for example through an in-scope EU subsidiary, and only once tagging is required.
From financial year 2027 the CSRD applies to undertakings exceeding both 1,000 employees and €450 million of net turnover.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
Checked against 12 sources fromEFRAGEFRAG SecretariatEUR-Lex
- EFRAGEFRAG releases Draft ESRS XBRL Taxonomy for the revised ESRS and launches public consultation, 17 September 2026
Consultation to 11 November 2026; replaces the August 2024 taxonomy; tagging not yet mandatory; submission planned by the end of 2026.
- EFRAG Secretariat2026 Revised ESRS — Draft List of Datapoints and Draft XBRL Taxonomy: Explanatory Note, 28 August 2026 (¶¶12–17)
The list is for people, the taxonomy for machine-readable reports; the 2024 taxonomy “never went into force”.
- EFRAGEFRAG Secretariat releases 2026 Draft List of Datapoints for revised ESRS, 28 August 2026
The datapoints the taxonomy represents; fatal-flaw feedback to 23 October 2026.
- EUR-LexCommission Delegated Regulation (EU) 2026/1563 — the revised ESRS, Articles 2 and 3
The standards the taxonomy encodes; apply to financial years beginning on or after 1 January 2027.
- EUR-LexCommission Delegated Regulation (EU) 2026/1560 — the voluntary standard
A separate standard with its own capped datapoints.
- EUR-LexDirective 2013/34/EU, consolidated 18 March 2026
The Accounting Directive as amended by the CSRD and Omnibus I.
- EUR-LexDirective (EU) 2026/470 (Omnibus I)
Narrowed CSRD scope to 1,000 employees and €450 million from financial year 2027.
- EFRAGEFRAG provides its technical advice on draft simplified ESRS, 3 December 2025
The advice behind the revised ESRS the new taxonomy reflects.
- EFRAGESRS simplification project page
The history of the standards from the 2022 drafts to the revision.
- EFRAGESRS implementation guidance documents — project page
IG 3, the 2024 list of ESRS datapoints the 2024 taxonomy matched.
- EFRAGFinalisation of EFRAG IG 1 to 3, 31 May 2024
IG 3 as an Excel list of the 2023 standards’ datapoints.
- EFRAGAbout EFRAG
A private association that gives technical advice; the Commission adopts.
Continue reading
Read next
The datapoints
ESRS datapoints
How many, on EFRAG’s own definition, and why a statement holds far fewer.
The body
EFRAG explained
Who EFRAG is, what it advises on, and who adopts the standards.
The standards
ESRS, read from the UK
The twelve standards and when they apply.
Scope
CSRD after Omnibus I
Who must report from 2027.