CDP's Alignment with Disclosure Frameworks and Standards

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

Together with the disclosed dataset, CDP’s corporate questionnaire provides an effective tool to support companies on their path to compliance. By disclosing through CDP, companies can disclose S2-aligned data directly to their stakeholders and the wider global market. 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. Explore our resources to help you prepare for ESRS reporting.

Status of alignment: Partially aligned.

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. 

Already partially aligned, CDP is progressing towards full alignment with the TNFD recommendations to strengthen its disclosure platform for market participants globally.

A detailed 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 Climate Change: 102, Energy: 103, Water & Effluents: 303 and Biodiversity: 101 Standards. A mapping of the GRI 102: Climate Change 2025 and GRI 103: Energy 2025 standards to CDP's 2025 full corporate questionnaire is available to download.

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

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.