ESRS Datapoint Explorer 2026
Search every one of the 359 datapoints in EFRAG's revised 2026 ESRS list — with combinable filters, full detail views, the three phase-in deadlines, and a bridge back to the 2024 IG 3 list.
What you can explore
A searchable, filterable companion to the EFRAG Secretariat’s draft — no login, no download.
Insights
16 curated findings with full-text search, filterable by narrative, plus two comparison charts and the key-figures table.
Datapoints 2026
All 359 rows searchable by keyword, ID and DR number. Eight combinable filters; click any row for paragraph, application requirement, data type, condition, breakdown dimensions, EU legal reference, IG 3 origin and the three phase-in deadlines.
Removed
All 857 datapoints from 2024 that have no successor — searchable and filterable by standard.
Migration search
Enter an old IG 3 ID (e.g. S1-16_01) to jump straight to its 2026 successor — or a clear note if none exists.
Deep links
Every datapoint has a copyable link that opens exactly that row when shared.
About this tool
This explorer presents EFRAG’s draft 2026 ESRS datapoint list — non-authoritative accompanying material of the EFRAG Secretariat. The presentation was prepared by Materiality Master and does not constitute legal advice. EFRAG expressly reserves reproduction and usage rights to the underlying material.