EFRAG has released the Draft XBRL Taxonomy for the Revised European Sustainability Reporting Standards (ESRS) and opened a public consultation, marking another step toward the digitalisation of sustainability reporting in Europe.
Published on 17 September 2026, the draft taxonomy provides the technical structure for representing ESRS sustainability disclosures in a machine-readable format. The consultation remains open until 11 November 2026.
EFRAG developed the updated taxonomy following the adoption of the Revised ESRS on 3 July 2026. It is also aligned with EFRAG’s 2026 Draft List of ESRS Data points, meaning the data points within the revised standards are being translated into a structured framework that can support future digital reporting.
View EFRAG’s Draft ESRS XBRL Taxonomy Consultation
Teams reviewing the broader changes to the standards can also explore EcoActive’s overview of the Revised ESRS 2026: What Has Changed for CSRD Reporting Teams
What Does This Mean for ESG Reporting Software?
As ESRS reporting moves toward a more structured digital environment, organizations will increasingly need to connect several layers of the reporting process:
→
Datapoints
→
Evidence
→
Disclosure
→
Review & Controls
→
Approval
→
Digital Reporting
This means that sustainability reporting technology needs to support more than data collection or document preparation.
Organizations need visibility into where reported information originates, which ESRS datapoint it supports, what evidence underpins the disclosure, who reviewed it, what controls were applied and how the information ultimately moves into the final reporting output.
What Should CSRD Reporting Teams Watch?
Although mandatory tagging has not yet begun, the draft taxonomy provides reporting teams with an early view of how ESRS disclosures and data points may eventually need to move into structured digital reporting.
Organizations preparing for future requirements should therefore pay attention to:
The Revised ESRS data points and their current disclosure processes
Changes between current reporting structures and the Revised ESRS
How sustainability information can remain controlled and traceable as it moves from source data to final digital disclosure
EcoActive supports organizations managing ESRS and CSRD reporting requirements within a governed reporting process that connects sustainability data, evidence, disclosures, review and approval.
Explore ESG Reporting with EcoActive
Preparing ESG Disclosures for a More Structured Reporting Environment
EcoActive’s AI-native disclosure management platform, with Agentic AI capabilities, helps organizations manage ESG disclosures within a governed reporting environment, connecting sustainability data, ESRS datapoints, evidence, disclosures, review, controls and approvals.
As the ESRS digital reporting framework develops, this connected approach can help organizations prepare their reporting processes for a future where structured digital disclosures become an increasingly important part of sustainability reporting.
EcoActive also supports structured XBRL and iXBRL reporting capabilities through its integration with Ez-XBRL, where applicable digital reporting requirements require structured reporting outputs.
Explore EcoActive ESG Disclosure Management
For organizations already managing European electronic reporting requirements, EcoActive also supports ESEF reporting workflows, connecting structured reporting with the broader financial and sustainability reporting environment.
Explore ESEF Reporting with EcoActive
As the ESRS taxonomy and future tagging requirements develop, the direction is increasingly clear: sustainability information is moving toward a reporting environment where data, narrative and structured digital disclosures need to remain connected, controlled and traceable from source to filing.
