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Revised 2026 ESRS: Draft Data Point List and Draft XBRL Taxonomy, EFRAG.

This document describes the methodology applied, as well as the observations and decisions taken to implement the preliminary version of the 2026 list and the preliminary version of the 2026 taxonomy. The final chapter provides implementation details relating to specific paragraphs and data points. Following a public call to identify gaps, the final version of the 2026 preliminary list will be published as support material for the EFRAG Secretariat.