All 359 rows of the new list of datapoints — searchable and filterable, with conditions, required disaggregations and phase-ins per company group. Including the bridge back to the 2024 IG 3 list: where did my old datapoint end up — and what has been removed without replacement?
Old 2024 IG 3 IDs are searchable too (e.g. E1-6_01 or S1-14_03) — the explorer then shows the successor directly. The Phase-in + badge marks datapoints that may be deferred beyond the blanket deferral that already applies to every topical datapoint for wave-one companies at or below EUR 450m.
857 of the 1,185 datapoints in the 2024 IG 3 list have no successor in the new list — 584 of them were mandatory, 273 voluntary ‘may’ datapoints. The content may still be absorbed elsewhere; this list shows what disappears as a standalone datapoint.
Mandatory datapoints per standard, Delegated Act July 2023 against the revised Delegated Act July 2026.
Share of datapoints that apply only under conditions, on EFRAG’s own count. Same sort order as above.
| Metric | Value |
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Source: EFRAG Secretariat, ‘[Draft] List of Datapoints Effective From 2026’ (Revised ESRS Delegated Act, 3 July 2026), version 28 August 2026 — clean version and 2024 IG 3 mapping version; EFRAG IG 3 ‘List of ESRS Data Points’ (2024). This is a draft and non-authoritative supporting material issued by the EFRAG Secretariat; it does not replace the adopted ESRS text. This explorer is an independent analysis by CSR Tools and is not legal advice. All figures beyond EFRAG’s own statistics sheet are computed from the raw data in those files.