CDP's Alignment with Disclosure Frameworks and Standards
CDP is critical in supporting organizations to navigate a rapidly changing and often complex landscape.
By aligning our question bank with the world’s most relevant frameworks, standards and initiatives, CDP fosters a truly interoperable ecosystem that provides a clear and tangible pathway for Earth-positive action, while staying ahead of incoming regulation and market demands.
Our “write once, read many” approach enables organizations to transform a single disclosure into powerful market intelligence and drives impactful decision-making, enabling the sharing of this high-quality data with the market in one dataset.
CDP has partnered with the world’s leading standards, frameworks and initiatives.
You can learn more about these for companies and SMEs, and for cities, states and regions, below. In the Disclosure Portal, disclosers can view “Framework Alignment Tags” under each question, to understand how CDP datapoints connect to various standards and frameworks.
Companies and SMEs
International Financial Reporting Standards (IFRS) S2 Climate-related Disclosures
CDP is the International Sustainability Standards Board's (ISSB) key global climate disclosure partner, with over 22,100 companies disclosing in 2025. The ISSB’s climate standard is the foundational baseline for CDP’s climate disclosure. Since 2024, CDP questionnaire has been aligned with IFRS S2 Climate-related Disclosures (IFRS S2). Together with the disclosed dataset, our questionnaire provides an effective tool to support companies on their path to ISSB disclosure.
Jurisdictions that account for nearly 60% of global Gross Domestic Product (GDP) are taking steps to introduce ISSB Standards into their legal or regulatory frameworks. Companies already disclosing environmental data through CDP – representing two-thirds of global market capitalization – are on the path towards meeting new requirements in jurisdictions adopting the ISSB Standards.
Download mapping - IFRS S2 to CDP Full Corporate Questionnaire 2026
Explore the latest insights from CDP's 2025 IFRS S2-aligned disclosures.
Task Force on Climate-related Financial Disclosures (TCFD)
Established by the Financial Stability Board, the TCFD has moved the climate disclosure agenda forward by emphasizing the link between climate-related risk and financial stability. The Task Force has recommended that both organizations and capital markets actors disclose information on climate change.
CDP’s climate change datapoints have been aligned with the TCFD recommendations since 2018, prompting organizations to disclose data on how climate-related issues are addressed in their governance, strategy, risk management, and metrics and targets.
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.
TCFD adoption remains relevant across the global economy; however the Task Force itself was disbanded 2024, and its responsibilities folded into those of the IFRS Foundation from 2024.
Our technical note on TCFD recommendations contains the mapping of CDP questions to these recommendations.
Read more CDP’s alignment with TCFD’s recommendations through CDP-ICLEI Track, below.
European Sustainability Reporting Standards (ESRS)
The ESRS are legally binding standards under the EU Corporate Sustainability Reporting Directive (CSRD) for corporate reporting on sustainability-related information, and apply to both EU-based and non-EU companies operating in the region.
CDP is substantially aligned with the pre-Omnibus ESRS climate standard (ESRS E1). We have worked closely with EFRAG since 2023 and are currently developing an updated mapping between CDP's 2026 questionnaire and the pre-Omnibus ESRS E1. Once the revised (post-Omnibus) ESRS are formally adopted, CDP will collaborate with EFRAG to publish correspondence mappings of the revised ESRS 2 and E1-E5 against the 2026 CDP questionnaire.
Amid evolving regulatory requirements, CDP remains a robust tool to support preparation for ESRS climate-related disclosures and to help leverage this data to unlock real business value.
Download correspondence mapping - pre-Omnibus ESRS E1 to 2026 CDP 2026 CDP questionnaire
The post-Omnibus version will be available soon.
Prepare to disclose now
Explore our 2026 questionnaires, guidance and scoring methodologies in the CDP Portal. Export these into a simple PDF format based on your sector and the themes you're disclosing on.
Taskforce on Nature-related Financial Disclosures (TNFD) recommendations
CDP has been a key knowledge and delivery partner of the TNFD since the inception of the Taskforce, and continues to collaborate with the TNFD on a range of knowledge and capability building initiatives to support market participants globally.
CDP’s questionnaire is partially aligned with the TNFD disclosure recommendations, providing the platform for companies to disclose their TNFD-aligned data directly to stakeholders and the market.
Granular and high-level mapping documents are available to enable disclosing companies and data users to understand CDP’s alignment with the TNFD recommendations, core global and sector metrics.
Global Reporting Initiative (GRI) standards
GRI provides standards, tools and training that empower organizations of all sizes to create sustainable, long-term value and unlock positive change in the world. CDP and GRI are working together to streamline disclosure, boost access to comparable data and ensure that environmental reporting reflects the highest ambition.
Companies can report GRI-aligned data to stakeholders and the wider global market through CDP’s questionnaire, which is partially aligned with GRI’s Climate Change: 102, Energy: 103, Water & Effluents: 303 and Biodiversity: 101 Standards.
CDP and GRI have also jointly produced a mapping of the GRI 102 and 103 standards to CDP’s full corporate questionnaire.
Download mapping - GRI 102 and 103 to CDP Full Corporate Questionnaire 2026
Greenhouse Gas (GHG) Protocol
CDP's reporting requirements on climate impacts, metrics and targets are aligned with the reporting requirements in the GHG Protocol Corporate Standard, Scope 2 Guidance, Corporate Value Chain (Scope 3) Standard and Agriculture Guidance. CDP’s question-level guidance also encourages organizations to adopt the GHG Protocol in determining their organizational boundary, as well as in reporting their emissions inventory and other key emissions metrics.
With the GHG Protocol’s Agriculture Guidance being superseded by the new GHG Protocol Land Sector & Removals Standard (LSRS), CDP has updated its questionnaire in 2026 to prepare organizations to collect the data that will be requested in future cycles. CDP continues to collaborate with the GHG Protocol, and it is our intention to align our questionnaire with the LSRS in 2027.
Download CDP’s technical notes and guidance on GHG reporting:
Accountability Framework initiative (AFi)
CDP is part of the AFi’s collaborative effort to help companies fulfill commitments for responsible agriculture and forestry supply chains. The Accountability Framework provides a set of principles and guidelines designed to establish common definitions, norms, and best practices to help companies set, implement, monitor, and report on ethical supply chain commitments.
CDP has been working in collaboration with the AFi to retain alignment, so that organizations disclosing through CDP will also be reporting on the core principles set out in the initiative. Alignment with the AFi ensures that consistent, consensus-based expectations are set for organizations to remove deforestation and conversion from their supply chains, and to ensure alignment in disclosure and reporting metrics.
For further support with applying the Accountability Framework’s core principles, operational guidance and definitions, visit the AFi e-learning platform.
Ellen MacArthur Foundation (EMF) Global Commitment
Launched by the Ellen MacArthur Foundation and the UN Environment Programme, the New Plastics Economy Global Commitment unites businesses, governments, and other organizations from around the world behind a common vision of a circular economy for plastics, in which it never becomes waste or pollution. In November 2025, the updated 2030 Global Commitment was published, which builds on this progress. This has led to businesses representing 20% of the plastic packaging market re-committed to the next phase, to set 2030 targets and publicly report on their progress.
The EMF focuses on the production, commercialization and usage of plastic packaging, which CDP largely captures in the “Environmental performance – Plastics” module of our questionnaire. CDP is partnering with EMF to develop plastics datapoints that align with future developments of the EMF Global Commitment, aiming to allow organizations to report against the Global Commitment by disclosing through CDP's full corporate questionnaire in the near future.
Cities, States and Regions
Task Force on Climate-related Financial Disclosures (TCFD)
Since 2022, cities, states and regions have been able to disclose in alignment with TCFD’s recommendations through CDP-ICLEI Track and the States and Regions questionnaire.
In January 2026, International Public Sector Accounting Standards Board (IPSASB) published the inaugural Sustainability Reporting Standard 1, Climate-related Disclosures, which is closely aligned with the TCFD framework and IFRS S2, Climate-related Disclosures.
CDP is in the process of fully aligning CDP-ICLEI Track and the States and Regions questionnaire with IPSASB recommendations for future disclosure cycles.
Integrity Matters for Cities, States, and Regions
Developed by a group convened by the Global Covenant of Mayors (GCoM) and WRI Ross Center for Sustainable Cities, the Integrity Matters for Cities, States, and Regions report provides guidance for subnational governments striving to meet their net-zero commitments, offering clear recommendations grounded in credibility, accountability and transparency.
CDP-ICLEI Track and the States and Regions questionnaire are both fully aligned with the report’s recommendations.
Additional disclosure frameworks for cities, states, and regions
The 2026 Cities questionnaire is also aligned with the reporting requirements of several frameworks and initiatives including the Global Covenant of Mayors Common Reporting Framework (CRF), ICLEI initiatives, C40 Cities, the NetZeroCities - Mission Cities and the Union of the Baltic Cities (UBC) Sustainable Cities Commission.
The 2026 States and Regions questionnaire is aligned with the reporting requirements of RegionsAdapt and the Under2 Coalition.
Both questionnaires are aligned with the UNFCCC's campaigns Race to Resilience and Race to Zero, the EU Mission on Adaptation to Climate Change, the Science Based Targets Network, and the Sustainable Development Goals.
Additional guidance on frameworks, projects and initiatives for cities, states, and regions can be found on the CDP Help Center.
Prepare to disclose now
Explore our 2026 questionnaires, guidance and scoring methodologies in the CDP Portal. Export these into a simple PDF format based on your sector and the themes you're disclosing on.
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About CDP
CDP runs the world’s only independent environmental disclosure system with unparalleled depth and breadth across regions, sectors and environmental issues.
Why disclose?
Disclosing through CDP puts the right data in the hands of those who can make changes the planet and economy need.