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- Original SNN English summary, classification metadata and implementation interpretation. The linked EFRAG material remains attributed to EFRAG and is not reproduced.
Official fact\n\nOn 28 August 2026, EFRAG Secretariat published the 2026 Draft List of ESRS Datapoints for the Revised ESRS. The draft consolidates ESRS datapoint definitions, introduces clearer data-type categories, embeds links to the interactive ESRS and includes references connecting the revised requirements with the ESRS adopted in 2023. EFRAG invited stakeholders to report fatal flaws by 23 October 2026 and expects to publish the final resource by the end of 2026. A related Draft XBRL Taxonomy is to be published separately for public consultation.\n\nEditorial interpretation\n\nThis is implementation guidance and digital-reporting support material, not a new standard or delegated act. It is notable because datapoint structure affects reporting-system configuration, evidence mapping and digital disclosure preparation, but the resource remains a draft subject to fatal-flaw review.\n\nImplementation relevance\n\nPreparers and software teams can use the draft to test internal ESRS datapoint maps, data types, paragraph references and links to the interactive ESRS. They should preserve version control, record any identified fatal flaws and avoid treating the draft list or forthcoming XBRL taxonomy as final requirements until EFRAG completes the review process.