On 28 August 2026, the EFRAG Secretariat released the 2026 Draft List of Datapoints for the revised European Sustainability Reporting Standards (ESRS). It is the first consolidated datapoint inventory to reflect the simplified standards that the European Commission adopted on 3 July 2026 — and for anyone preparing a CSRD sustainability statement, it is the single most useful reference document to appear since the original list in 2024.
If you built your reporting process around the 2024 list, the headline is simple: there is far less to report. Below we break down exactly what changed, the numbers behind the simplification, and how to put the new list to work.
The short version: ~61% fewer mandatory datapoints
The revised ESRS are the product of EFRAG's 2025 simplification initiative, itself a response to the EU's Omnibus proposal to reduce the reporting burden. The effect on the datapoint count is substantial:
- ~61% reduction in mandatory datapoints in EFRAG's technical advice, compared with the 2023 ESRS. The Commission's final figures describe a cut of around 60%.
- ~71% reduction in total datapoints once voluntary disclosures are taken into account.
- Voluntary datapoints removed entirely. The revised standards no longer contain "may disclose" items — the remaining datapoints are mandatory, subject to a materiality filter.
For scale, the original 2024 EFRAG IG 3 List of Datapoints catalogued 1,144 datapoints across ESRS Set 1, with ESRS E1 (Climate Change) and ESRS S1 (Own Workforce) alone carrying roughly 200 each. The revised set is a fraction of that — which changes the economics of a materiality-driven reporting project considerably.
"We have received hundreds of requests for an updated list of ESRS datapoints," said Chiara Del Prete of EFRAG, noting the resource "will help stakeholders navigate the ESRS disclosure requirements."
What's actually new in the 2026 list
EFRAG built the 2026 draft using the same methodology as the 2024 IG 3 list, so the structure will feel familiar. The improvements are in usability:
- Categorisation by data type — datapoints are tagged by type (quantitative, narrative, semi-narrative), making them easier to filter and assign.
- Embedded hyperlinks to the ESRS Knowledge Hub — jump straight from a datapoint to its authoritative guidance.
- Paragraph references back to the 2023 ESRS — a dedicated version links each datapoint to the original adoption, so you can trace exactly how a disclosure requirement evolved (or disappeared) through the revision.
- A draft XBRL taxonomy — released alongside the list to support digital tagging of the revised statements.
The package is an Excel workbook plus an Explanatory Note (PDF) covering both the list and the taxonomy.
Download the 2026 draft list
EFRAG publishes the workbook directly on its site. You can grab it here:
One important caveat: this is a draft. It was released for feedback with a comment deadline of 23 October 2026, and the XBRL taxonomy and surrounding guidance are still being finalised. Use it as a structural reference for scoping your reporting — not yet as the last word on your final datapoint inventory.
From "here's the list" to "here are your datapoints"
A shorter list is good news, but it does not solve the core problem: which of these datapoints actually apply to your company? Under the revised ESRS, disclosure is still driven by double materiality — you report on the topics that are material to your business, and only the datapoints tied to those topics.
That mapping — from your material topics to the specific ESRS datapoints you need to collect — is exactly what our ESRS Data Points Mapping Tool automates. Instead of manually filtering a 1,000-plus-row spreadsheet, you input the results of your materiality assessment and the tool instantly returns the relevant datapoints, flagged as mandatory or conditional, with explanations, guidance on what data to collect, and direct links back to the source EFRAG requirements.
As the revised standards bed in, we're aligning the tool with the 2026 datapoint set so your mapping reflects the simplified framework rather than the legacy 1,144-datapoint list. If you want to see how it works step by step, read our guide to the ESRS Data Points Mapping Tool.
Key takeaways
- EFRAG released the 2026 draft list of ESRS datapoints on 28 August 2026, reflecting the revised standards adopted on 3 July 2026.
- Mandatory datapoints fell by ~61%, and total datapoints by ~71%, versus the 2023/2024 baseline of 1,144.
- Voluntary disclosures are gone; remaining datapoints are mandatory subject to materiality.
- The list adds real usability improvements — data-type categorisation, Knowledge Hub links, and 2023-ESRS paragraph references.
- It's a draft (feedback due 23 October 2026), so treat it as a scoping reference.
- Use our ESRS Data Points Mapping Tool to translate your material topics into the specific datapoints you actually need to report.
