CDP and EFRAG publish correspondence mapping between CDP question bank and European Sustainability Reporting Standard E1

• ​The comprehensive mapping details the high degree of interoperability between the CDP question bank and the European Sustainability Reporting Standard in relation to climate disclosures (ESRS E1). 

• ESRS E1 reporters will be better equipped to complete CDP disclosures, while CDP disclosing companies will be well prepared for ESRS E1 reporting requirements.  

• This initiative marks a crucial step in the CDP-EFRAG cooperation, which aims to create efficiency in the environmental data ecosystem. 

March 18, 2025 (Brussels): 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.  

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Download CDP–ESRS E1 correspondence mapping

About CDP

CDP is a global non-profit that runs the world’s only independent environmental disclosure system. As the founder of environmental reporting, we believe in transparency and the power of data to drive change. Partnering with leaders in enterprise, capital, policy and science, we surface the information needed to enable Earth-positive decisions. We helped more than 24,800 companies and almost 1,000 cities, states and regions disclose their environmental impacts in 2024. Financial institutions with more than a quarter of the world’s institutional assets use CDP data to help inform investment and lending decisions. Aligned with the ISSB’s climate standard, IFRS S2, as its foundational baseline, CDP integrates best-practice reporting standards and frameworks in one place. Our team is truly global, united by our shared desire to build a world where people, planet and profit are truly balanced. Visit cdp.net or follow us @CDP to find out more.    

About EFRAG

EFRAG’s mission is to serve the European public interest in both financial and sustainability reporting by developing and promoting European views in the field of corporate reporting. EFRAG builds on and contributes to the progress in corporate reporting. In its sustainability reporting activities, EFRAG provides technical advice to the European Commission in the form of draft European Sustainability Reporting Standards (ESRS) elaborated under a robust due process and supports the effective implementation of ESRS. EFRAG seeks input from all stakeholders and obtains evidence about specific European circumstances throughout the standard-setting process. Its legitimacy is built on excellence, transparency, governance, due process, public accountability and thought leadership. This enables EFRAG to speak convincingly, clearly, and consistently, and be recognised as the European voice in corporate reporting and a contributor to global progress in corporate reporting.  

Press contacts

• Rita Pinto Coelho (Marketing and Communications Manager, CDP): rita.coelho@cdp.net  | media@cdp.net    

• Caroline Martins (Communications Manager, EFRAG): caroline.martins@efrag.org