EFRAG has released the much-awaited 2026 Draft List of ESRS Datapoints, providing a consolidated view of the datapoints that underpin the Revised European Sustainability Reporting Standards (ESRS).
The release follows the European Commission’s adoption of the Revised ESRS in July 2026 and comes after EFRAG’s broader simplification exercise.
For companies preparing sustainability statements under the revised requirements, the new datapoint list offers a more practical way to understand what information needs to be captured, structured, and potentially carried into digital reporting systems.
What You’ll Discover In This Blog
- What EFRAG’s 2026 Draft List of ESRS Datapoints is and why its release matters for Revised ESRS reporting?
- What is different from the 2024 IG3 datapoint list, including the new usability and mapping features?
- How the revised datapoint structure connects with digital reporting and the upcoming XBRL Taxonomy?
- What companies should do now while the draft remains open for EFRAG’s fatal-flaw review until 23 October 2026?
Who This Is For
This blog is particularly relevant for:
- CSRD reporting leads
- Companies that come under ESRS reporting
- Internal audit, assurance and compliance teams
- Sustainability consultants and implementation partners
EFRAG’s 2026 Datapoint List: What Has Actually Changed?
The 28 August 2026 release provides a new 2026 Draft List of ESRS Datapoints, succeeding the 2024 IG3 List of Datapoints.
The new list reflects the Revised ESRS adopted by the European Commission in July 2026 following EFRAG’s simplification work. It brings together the definitions of ESRS datapoints in one resource to help organizations navigate the information requirements within the revised standards.
To a More Focused Datapoint Framework
One of the biggest changes behind the new list is the broader simplification of the ESRS. The original ESRS framework contained a significantly larger set of mandatory and voluntary datapoints. EFRAG’s simplification exercise focused on reducing information that was considered less relevant, eliminating unnecessary duplication and making reporting requirements more focused.
The Revised ESRS therefore represents a substantial reduction in reporting burden compared with the 2023 framework. Current market analysis of the released list identifies 292 “shall” datapoints, excluding certain GDR-PAT and metrics datapoints from that headline figure.
But the headline number should not become the main story. A lower datapoint count does not automatically mean that a company’s materiality assessment, data requirements or reporting effort will reduce by the same proportion.
Companies still need to determine which disclosures apply based on the Revised ESRS and their material impacts, risks and opportunities. The real change is therefore not just “fewer datapoints.” It is a more streamlined architecture for determining what information needs to be reported.
What Is Different In The 2026 Datapoint List?
EFRAG has retained the methodology used for the 2024 IG3 List while introducing several usability improvements.
Datapoints are organized by data type
The 2026 list categorizes datapoints using distinct data types. This makes it easier for reporting teams to understand the nature of the information they need to collect—whether the requirement involves quantitative information, qualitative information or other structured forms of reporting data.
For ESG technology teams, this distinction can also be useful when designing data models and determining how different information should be captured and validated.
Direct links to the Revised ESRS
The list includes hyperlinks connecting datapoints to the interactive ESRS available through EFRAG’s Knowledge Hub. This is a practical improvement because users can move more easily from an individual datapoint to the underlying requirement rather than working with an isolated spreadsheet entry.
Mapping version connects the new and old frameworks
EFRAG has also provided a mapping version that connects the revised datapoints with the previous ESRS framework and the 2024 IG3 list.
For companies that already have an ESRS reporting process in place, this could become one of the most useful features.
Instead of starting from zero, reporting teams can use the mapping to investigate: Which existing datapoints continue? Which requirements have changed? Which datapoints have been removed or consolidated? Which information needs to be reassessed? Where does previously collected data still remain relevant? This creates an important bridge between previous reporting cycles and FY2026 reporting.
The Materiality Filter Still Matters
One of the easiest mistakes companies can make is to treat the Excel list as a list of everything they must disclose. That is not how ESRS reporting works.
The datapoint list provides a structured inventory of reporting information, but companies still need to apply the relevant requirements of the Revised ESRS, including the materiality assessment.
This means that counting datapoints is not the same as determining reporting obligations.
For example, two organizations may work with the same Revised ESRS framework but arrive at different reporting datasets because their material impacts, risks and opportunities differ. Therefore, the right question for reporting teams is not: “How many datapoints do we have?”
It is: “Which datapoints are relevant to our material topics, and do we have reliable evidence to support them?”
That shift in thinking is critical when moving from an Excel-based compliance exercise toward a mature ESG data management process.
Phase-In Requirements Become More Important
Another useful feature of the 2026 list is the inclusion of phase-in information.
For organizations transitioning to the Revised ESRS, this helps clarify when specific information becomes applicable and can support reporting teams in building a forward-looking data collection roadmap.
Instead of viewing FY2026 as a standalone reporting exercise, companies can use the phase-in information to establish a multi-year reporting plan.
The Datapoint List Is Also A Step Towards Digital ESRS Reporting
The significance of the release extends beyond sustainability reporting.
EFRAG has stated that a Draft XBRL Taxonomy for ESRS has been prepared in parallel with the new datapoint list. The taxonomy is intended to support digital reporting and will be published separately for public consultation.
The organizations that establish clear ownership, data lineage, validation controls and evidence trails early are likely to be better positioned for increasingly digital sustainability reporting.
What Companies Should Do Now
The 2026 list is still a draft.
EFRAG has invited stakeholders to review the methodology and report potential “fatal flaws” through its feedback process by 23 October 2026. The final resource is expected later in 2026 after the feedback has been considered.
For companies preparing FY2026 reporting, this does not mean waiting until the final version.
Instead, organizations can begin by using the draft to:
- Compare the Revised ESRS with their existing reporting framework.
- Review the mapping between previous and revised datapoints.
- Identify datapoints that have changed or disappeared.
- Assess data availability and ownership for continuing requirements.
- Review phase-in requirements.
- Identify gaps in evidence, controls and data lineage.
- Prepare ESG systems and workflows around the revised data structure.
- Recheck the final datapoint list once EFRAG publishes it.
Credibl’s Take And Offerings
At Credibl, we see the Revised ESRS as more than a reporting-rule change. It is an opportunity for organizations to build a more structured, auditable and scalable ESG data foundation.
We understand the challenges and opportunities that CSRD presents. Our Platform, with ESRS built-in, streamlines the reporting process, while our Advisory team offers expert guidance to ensure your organization not only achieves compliance but also leverages CSRD to embed sustainability into your core strategy, creating long-term value.
A structured ESG platform can help organizations move away from fragmented spreadsheets and disconnected data collection by creating a common environment for:
- ESRS datapoint mapping and requirement tracking
- Data collection across multiple business functions and locations
- KPI ownership and accountability
- Evidence and documentation management
- Data validation and review workflows
- Structured ESG data that can support digital reporting
Top 5 Frequently Asked Questions
1. How many “shall” datapoints are in the Revised ESRS?
The released list is being widely reported as containing 292 “shall” datapoints, excluding GDR-PAT and metrics datapoints from that headline count. However, the number should not be interpreted as the number of disclosures every company must make because materiality and applicability remain important.
2. Can companies use the draft datapoint list for FY2026 reporting?
Yes, companies can use the draft as a practical reference while preparing for FY2026 reporting. However, because it remains subject to review, companies should verify the final version when it is released.
3. Does every datapoint in the list need to be reported?
No. The presence of a datapoint in the list does not automatically mean that every company needs to disclose it. Companies need to apply the Revised ESRS requirements, including the relevant materiality considerations.
4. What is the difference between a datapoint and a disclosure?
A datapoint represents a specific piece or element of information identified within the reporting framework. A disclosure requirement can encompass multiple pieces of information. Therefore, the number of datapoints should not be confused with the number of disclosures appearing in a sustainability statement.
5. When does the feedback period for the draft list close?
EFRAG has invited stakeholders to report potential fatal flaws in the methodology through 23 October 2026. The final resource is expected by the end of 2026 after consideration of the feedback received.
