開示基準やフレームワークとの整合
CDP is critical in supporting organizations to navigate a rapidly changing and often complex landscape.
By aligning our corporate 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 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.
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.
While TCFD adoption remains relevant across the global economy, the Task Force has disbanded, and its responsibilities have folded into the IFRS Foundation from 2024.
Our technical note on TCFD recommendations contains the mapping of CDP questions to these recommendations.
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.
情報開示の準備
2026年の質問書と報告ガイダンス、スコアリング基準は公開されたものから、CDPポータルでご覧いただけます。貴組織が属するセクターと開示する環境課題に基づいた内容をPDFファイルにエクスポートすることができます。
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.
情報開示の準備
2026年の質問書と報告ガイダンス、スコアリング基準は公開されたものから、CDPポータルでご覧いただけます。貴組織が属するセクターと開示する環境課題に基づいた内容をPDFファイルにエクスポートすることができます。
