The following survey will help collecting fatal flaws on the 2026 Draft List of Datapoints.
The 2026 Draft List of Datapoints a is non-authoritative supporting material issued by the EFRAG Secretariat. The 2026 Draft List of Datapoints must not be used to substitute the
ESRS as adopted by the European Commission on 3 July 2026. It lists all datapoints defined in the ESRS but does not constitute Implementation Guidance. It must not be used as a checklist and should be used only in conjunction with the text of ESRS, and with exercise of judgement underpinning the materiality considerations (e.g. only after having concluded on the materiality of a given topic or sub-topic).
Please, before proceeding with the survey, make sure that you read the
Explanatory Note - Revised ESRS - Draft List of Datapoints and Draft XBRL Taxonomy 2026, available on EFRAG's website.