EU CSRD: EFRAG consults on the draft XBRL taxonomy for the revised ESRS

On 17 September 2026, EFRAG released draft XBRL Taxonomy for the revised European Sustainability Reporting Standards (ESRS) and launched a public consultation, open until 11 November 2026.

The Draft XBRL Taxonomy sets out the technical framework needed to produce ESRS disclosures in machine-readable form. It tracks the Draft List of Datapoints for the revised ESRS which EFRAG released on 28 August 2026 for a fatal-flaw review (open until 23 October 2026).

The two deliverables cover the same datapoints but serve different purposes: the Draft List of Datapoints is designed as a human-readable reference to help preparers and users navigate the revised ESRS, while the Draft XBRL Taxonomy adds the technical attributes required to tag those datapoints digitally, expressing each of them as an XBRL element (or “concept”).

The 2026 draft XBRL Taxonomy supersedes the taxonomy EFRAG published in August 2024, which was never made mandatory by European Securities and Markets Authority (ESMA) and the Commission (for more information, see our previous blog post). The new draft is built on the revised ESRS adopted by the Commission on 3 July 2026. According to EFRAG, the overall design and architecture of the new taxonomy are broadly consistent with those of the 2024 version, subject to a number of simplifications and refinements.

The revised ESRS were published in the Official Journal of the EU on 21 September 2026 (see our previous blog post). EFRAG has not yet confirmed that the Draft XBRL Taxonomy is aligned with the OJEU version of the standards.

EFRAG intends to hand over the final XBRL Taxonomy to ESMA and the Commission in November 2026, with a view to formal submission by the end of the year. It will be the basis for ESMA the to develop relevant Regulatory Technical Standards (RTS). The final RTS will be adopted by the Commission by way of a Delegated Act, amending Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format.  

Until then, digital tagging of ESRS disclosures is not mandatory for companies. The Commission has also confirmed this in Q&A 38 of its CSRD FAQs (see our previous blog post on the FAQs).

For more information on the CSRD and ESRS, see our CSRD Demystified materials.