SUMMARY:

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• EFRAG has launched an interactive version of the Revised European Sustainability Reporting Standards (ESRS), following the Commission’s adoption of the revised ESRS DA on 3 July 2026.
• The interactive version is available through the EFRAG Knowledge Hub and is intended to support easier navigation of the revised standards.
• Please note that the revised ESRS will become legally effective only after publication in the Official Journal of the European Union, following completion of the scrutiny period later this year.

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MORE INFORMATION:

The interactive tool allows users to navigate the revised ESRS by standard and paragraph, and includes links to the related 2023 ESRS paragraphs through an interactive sidebar.

It also includes a version-change function, allowing users to compare the Commission’s revised ESRS delegated act with the Simplified ESRS Technical Advice delivered by EFRAG to the Commission on 30 November 2025.

It should be noted that no implementation guidance is available yet for the 2026 revised ESRS. Background documents are however present on the page, including the Delegated Regulation of 3 July 2026 and the accompanying Staff Working Document.

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NEXT STEPS:

The revised ESRS are currently under scrutiny from the European Parliament and the Council of the EU. Should they not be rejected within the next few months, they will become legally effective after publication in the Official Journal of the European Union.

Members preparing sustainability reporting under the revised ESRS may wish to consult the interactive version as a practical tool for navigating the updated standards. EFRAG is also expected to publish the draft revised ESRS datapoint list in August (date TBC).