CDP and the European Financial Reporting Advisory Group (EFRAG) have published a correspondence mapping between the CDP question bank and the European Sustainability Reporting Standard E1 (ESRS E1), showing how CDP climate questions align with ESRS E1 disclosure requirements. The resource is intended to help ESRS E1 reporters complete CDP disclosures and support CDP disclosing companies in preparing for ESRS E1 reporting. The mapping highlights areas of interoperability including climate transition plans, climate mitigation targets, gross Scope 1, 2 and 3 emissions, and internal carbon pricing. It is positioned as a practical crosswalk to identify data synergies between CDP and ESRS reporting, with the stated aim of reducing complexity, improving reporting efficiency, and enhancing transparency for stakeholders. CDP and EFRAG indicated they will continue their cooperation to define and strengthen interoperability between CDP’s system and the ESRS standards, in support of Corporate Sustainability Reporting Directive (CSRD) implementation. The announcement also describes CDP as an ESRS market adoption partner for EFRAG and frames CDP’s disclosure system as a major tool for accessing ESRS-aligned data.
CDP 2025-03-18
CDP and European Financial Reporting Advisory Group publish correspondence mapping between the CDP question bank and ESRS E1 climate disclosures
CDP and the European Financial Reporting Advisory Group (EFRAG) have released a mapping between the CDP question bank and the European Sustainability Reporting Standard E1 (ESRS E1), highlighting interoperability in areas like climate transition plans and emissions. This resource aims to streamline reporting and enhance transparency for stakeholders. CDP is positioned as an ESRS market adoption partner, supporting the Corporate Sustainability Reporting Directive (CSRD) implementation.