CDP's Alignment with Disclosure Frameworks and Standards

CDP is critical in supporting organizations to navigate a rapidly evolving landscape. By aligning our corporate question bank with the world’s most relevant frameworks and standards, CDP makes them truly interoperable, turning standards into something tangible that a company can use: questions and datapoints to be answered and actioned, and a means to share this high-quality data back to the market in one dataset.

Our “write once, read many” approach ensures organizations can turn a single disclosure into powerful market intelligence that fuels decision-making at all levels. Disclosing through CDP provides a competitive edge and enables organizations to get ahead of incoming regulation and market demands.

CDP framework alignment

CDP’s corporate questionnaire also supports disclosures in line with the:

  • GHG Protocol

  • AFi for forests

  • CEO Water Mandate

Status of alignment: Aligned with the IFRS S2 standard issued by the International Sustainability Standards Board (ISSB).

CDP’s corporate questionnaire provides an effective tool to support companies on their path to compliance. Guidance is available to support disclosers and stakeholders in understanding their progress against IFRS S2 requirements.

The IFRS S2 specifies what companies should report in terms of Governance, Strategy, Risk and Opportunity Management, including the processes used to identify, assess and prioritize risks and opportunities, metrics and targets, including Scope 1, 2 and 3 emissions. It fully incorporates, and builds from, the Task Force on Climate-related Financial Disclosures (TCFD) recommendations, to which CDP is already fully aligned.

Status of alignment: High degree of interoperability with ESRS E1.

As a result of the ongoing collaboration between CDP and the European standard-setter, EFRAG, joint mapping efforts have revealed a substantial commonality between CDP's questionnaire and the ESRS climate standard (ESRS E1), including in key areas such as transition plans, targets, emissions and internal carbon pricing. 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. Download the CDP-ESRS E1 Correspondence Mapping.

As a key ESRS market adoption partner for EFRAG – and covering two-thirds of the world’s stock market – CDP is well positioned to support the uptake of the European standards worldwide.

Status of alignment: Partially aligned. 

Now partially aligned, the TNFD recommendations will be fully incorporated into CDP’s disclosure platform to support the reporting activities and requirements of market participants globally.

By reporting through CDP’s questionnaire companies can start their TNFD adoption journey and disclose TNFD-aligned primary data directly to their stakeholders and the wider global market. Having operated the only disclosure platform for nature for over fifteen years, CDP is an ideal, established and trusted system through which to meet these reporting requirements.

Guidance and mapping is available to enable disclosing companies and data users to understand CDP’s alignment with the TNFD recommendations.  

Status of alignment in 2025: Aligned with TCFD recommendations.

In 2018, CDP aligned with the TCFD's recommendations, which forms the basis of numerous mandatory disclosure regulations.

By translating the TCFD recommendations and pillars into actual disclosure questions and a standardized annual format, CDP provides investors and disclosers with a unique platform where the TCFD Framework can be brought into real-world practice.

Whilst TCFD adoption remains relevant across the global economy, the taskforce has disbanded, and its responsibilities have folded into the IFRS Foundation from 2024.

CDP’s corporate questionnaire is partially aligned with GRI’s Water & Effluents Standard and is now exploring further mapping on GRI’s new climate, energy and biodiversity standards to identify areas for further and upcoming alignment.

By disclosing through CDP’s annual questionnaire, companies can disclose this GRI-aligned data directly to stakeholders and the wider global market.

Learn more on our climate change and water security pages.

CDP is committed to integrating best practice sustainable finance taxonomy criteria into our disclosure system. Our questionnaire pilots taxonomy questions on EU Taxonomy objectives and collects data on companies' eligibility and financial accounting alignment.

Disclosure 2025

CDP disclosure serves as a one-stop shop for understanding and disclosing according to relevant market and regulatory demands, supporting organizations on their path to compliance.

Disclosure cycle 2025

Find the latest information, key dates and guidance for the 2025 disclosure cycle.

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why disclose environmental data through CDP? CDP purpose and vision.

Why disclose?

Disclosing through CDP puts the right data in the hands of those who can make changes the planet and economy need.

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About CDP

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