ESRS May 2026 EC Draft

Datenpunkt-Liste · Commission Delegated Regulation (Draft)

€149 + VAT

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In May 2026 the European Commission published its draft Commission Delegated Regulation revising the ESRS — the formal Commission step following EFRAG's November 2025 advisory draft. Compared to the EFRAG draft, individual data points, requirements and phrasing may have shifted further; the EC draft sits closer to becoming binding law. Anyone tracking the ESRS revision needs visibility into the EC draft alongside the EFRAG advisory draft and the 2023 final.

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What's included

12 Excel sheets for all ESRS standards (ESRS 1, ESRS 2, E1–E5, S1–S4, G1) on the EC draft
Data points with cross-references — standard, chapter, paragraph, ID, type, requirement text
Structured in parallel to the 2023 final and Nov 2025 EFRAG draft for direct comparison
About sheet with methodology and source notes
Glossary sheet with definitions of all relevant terms (~190 entries)
Extracted directly from the European Commission Delegated Regulation draft (~185 pages)

Use cases

Track the most authoritative current draft — closer to becoming the final legal act
Compare against Nov 2025 EFRAG draft and 2023 final to map the revision trajectory
Strategy and roadmap based on the latest available regulatory direction
Briefing tool for clients on where ESRS is heading

Status note

This is the European Commission's draft Delegated Regulation. The act is not yet finally adopted and may be amended before publication in the Official Journal. The register will be updated when the final adopted text is available.

ESRS Nov. 2025 Register

Datenpunkt-Liste · EFRAG advisory draft

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In November 2025 EFRAG published its advisory draft of the revised ESRS standards — in response to the EU Omnibus package and the Stop-the-Clock initiative. Thresholds, scope, individual data points and the phrasing of multiple requirements were changed. The EFRAG draft fed into the European Commission's May 2026 draft (above). For anyone tracking the full revision trajectory, both drafts together with the 2023 final give the complete picture.

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What's included

12 Excel sheets covering all ESRS standards (ESRS 1, ESRS 2, E1–E5, S1–S4, G1) on the EFRAG draft
Data points with cross-references — standard, chapter, paragraph, ID, type, requirement text
Structured in parallel to the 2023 register and 2026 EC draft so direct comparison is possible
Implementation Guidance and supplementary notes from the draft document

Use cases

Change analysis — see what EFRAG proposed compared to 2023
Compare advisory vs. Commission draft (Nov 2025 vs. May 2026)
Client briefings — a working document for consultants and auditors
Revise CSRD roadmap — phase-ins and thresholds recalibrated

ESRS 2023 Register

Datenpunkt-Liste · Excel · all 12 standards

€149 + VAT

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The final ESRS standards from 2023 contain over 1,500 data points across 12 thematic areas — spread across hundreds of pages of EFRAG documentation. Anyone preparing CSRD reporting (or running a materiality assessment) typically spends 30–50 hours just extracting requirements from the PDFs into a workable structure. This register is that work — already done. One Excel file, one sheet per standard, all data points cross-referenced with IDs and XBRL tags.

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What's included

12 Excel sheets covering all ESRS standards (ESRS 1, ESRS 2, E1–E5, S1–S4, G1)
Structured data points with standard, chapter, paragraph, ID, type, defined terms, cross-references
Phase-in reliefs explicitly flagged (smaller companies, first-time appliers)
XBRL tags for digital reporting
Implementation Guidance and Q&A sheet from EFRAG releases
Interoperability mappings to SFDR, Pillar 3, and Benchmarks

Use cases

Prepare materiality assessment — see at a glance which data points fall under which standard
Organize data collection — distribute the data point list to controlling, HR, procurement, compliance
Run a gap analysis — mark existing vs. missing data directly in the file
Set up client templates — for consultants and auditors, a structured starting basis instead of building from scratch

Coming soon

ESRS 2023 vs. 2025 Register

Side-by-side comparison of both versions. Highlights what changed, what was dropped, and what's new — saves hours of manual review.

Prefer to pay by invoice? Send a quick email with the register name and your billing details — invoice with bank transfer details follows.

Who built these registers

Created by Dominik Kaufmann. Over 10 years in sustainability advisory. Master's from Zeppelin University. Four years at Deloitte in audit and sustainability advisory — auditing and preparing sustainability reports for DAX/MDAX clients across ten sectors. Since going independent, corporate interim roles: first-time CSRD audit coordination at Uniper, first-time CSRD report preparation at Kion. Certified Energy Manager ISO 50001.

What this means for the registers: data points aren't pulled generically from PDFs — they're verified line by line against the official EFRAG and EU documents, with an auditor's understanding of completeness, evidence requirements, and cross-references. The difference between an AI-generated list and one reviewed by someone who has actually defended these structures in audit.