EFRAG, Europe’s voice in corporate reporting and CDP, the global independent environmental disclosure system, published today a correspondence mapping between the ESRS and the CDP question bank, illustrating the high level of commonality announced at COP29.  

The high level of interoperability between the EU’s climate standard, ESRS E1, and the CDP question bank is reflected, among others, in areas such as transition plans for climate change mitigation, targets related to climate change mitigation, gross Scopes 1, 2, 3 emissions and internal carbon pricing.

This resource offers the market clear indication of how CDP questions correspond to ESRS E1 disclosure requirements. By helping companies to identify synergies in data collected for CDP and ESRS reporting, the mapping will reduce complexity, build reporting efficiency and enhance transparency for stakeholders. The interoperability already achieved supports companies on their path to compliance and allows them to focus on collecting data required to drive positive impact.

Sherry Madera, CEO of CDP, said: “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. By bridging ESRS E1 and the CDP question bank, companies can cut reporting complexity, tap into richer climate data and unlock real business value. These insights will power smarter business strategies, spark innovation and fuel the Earth-positive decisions we urgently need.”

Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, said: “This mapping provides a valuable resource for companies navigating climate disclosures under the European Sustainability Reporting Standard E1. By illustrating the alignment between ESRS E1 and the CDP question bank, we support reporting efficiency by fostering commonality and avoiding multiple reports. EFRAG remains committed to fostering interoperability and reducing complexity in the sustainability reporting landscape.”

The mapping is the latest initiative from the ongoing EFRAG-CDP cooperation, aimed at reducing the reporting burden for companies while supporting global organizations to implement the Corporate Sustainability Reporting Directive (CSRD). Following today’s announcement, CDP and EFRAG will continue to work together to define and strengthen interoperability between CDP’s system and the ESRS standards.  As a key ESRS market adoption partner for EFRAG – and covering two-thirds of the world’s stock market – the CDP environmental disclosure system will be a major tool for accessing ESRS-aligned data.