CDP and EFRAG Unveil Mapping to Streamline Climate Disclosure Reporting

CDP, the global platform for environmental disclosure, and the European Financial Reporting Advisory Group (EFRAG) have released a new mapping that illustrates strong alignment between CDP’s climate-related question bank and the European Sustainability Reporting Standard for climate disclosures (ESRS E1). The initiative is designed to simplify climate reporting, reduce redundancies, and support compliance with evolving European sustainability regulations.

The correspondence mapping identifies key areas of convergence, including climate change transition plans, emissions targets, gross Scope 1, 2, and 3 greenhouse gas emissions, and internal carbon pricing. By linking CDP’s widely used disclosure system with ESRS E1 requirements, the mapping offers a practical tool to help companies navigate dual reporting demands more efficiently.

Sherry Madera, CEO of CDP, emphasized the operational value of the collaboration: “We’re proud to unveil this mapping; because it shows we’re about more than ticking reporting boxes. We’re about making data useful and cutting the burden for businesses. These insights will power smarter business strategies, spark innovation and fuel the Earth-positive decisions we urgently need.”

Patrick de Cambourg, Chair of EFRAG’s Sustainability Reporting Board, highlighted the strategic advantage for companies: “This mapping provides a valuable resource for companies navigating climate disclosures under ESRS E1. By illustrating the alignment between ESRS E1 and the CDP question bank, we support reporting efficiency by fostering commonality and avoiding multiple reports.”

The joint initiative supports the European Union’s Corporate Sustainability Reporting Directive (CSRD), which mandates extensive sustainability disclosures from companies operating in the EU. By streamlining the preparation process for businesses already engaged with CDP, the new resource reduces complexity and enhances reporting interoperability.

The collaboration between CDP and EFRAG reflects a broader push toward global coherence in climate reporting standards. Both organizations have committed to further strengthening their partnership, with the goal of reducing corporate disclosure burdens while supporting consistent and meaningful climate-related transparency.