EFRAG, the leading voice in European corporate reporting, and CDP, the global independent environmental disclosure system, have published a correspondence mapping between the European Sustainability Reporting Standards (ESRS) and the CDP question bank. The mapping highlights the high level of alignment between the two frameworks, a synergy first announced at COP29.
The interoperability between the EU’s climate standard, ESRS E1, and the CDP question bank is evident across key areas, including climate change transition plans, emissions targets, gross Scope 1, 2, and 3 emissions, and internal carbon pricing.
The mapping serves as a practical resource for companies, clarifying how CDP’s questions correspond to ESRS E1 disclosure requirements. By identifying synergies in data reporting, the initiative aims to:
- Reduce complexity in corporate climate disclosures,
- Improve reporting efficiency, and
- Enhance transparency for stakeholders.
With increased alignment between ESRS and CDP frameworks, businesses will find it easier to comply with reporting obligations while focusing on collecting data that drives meaningful climate action.
Sherry Madera, CEO of CDP, underscored the practical benefits of the mapping: “This is about more than ticking reporting boxes; it’s about making data useful and reducing the burden for businesses. By linking ESRS E1 with the CDP question bank, companies can streamline reporting, access richer climate data, and unlock real business value. These insights will fuel innovation, smarter strategies, and the Earth-positive decisions we urgently need.”
Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, emphasised the significance of interoperability: “This mapping is a vital tool for companies navigating climate disclosures under ESRS E1. By aligning with the CDP question bank, we are improving efficiency, fostering commonality, and reducing the need for multiple reports. EFRAG remains committed to simplifying sustainability reporting.”
This latest collaboration is part of the broader EFRAG-CDP partnership, aimed at reducing the reporting burden for businesses while supporting organisations implementing the Corporate Sustainability Reporting Directive (CSRD).
Moving forward, CDP and EFRAG will continue working to enhance interoperability between their respective systems. As a key ESRS market adoption partner, CDP—covering two-thirds of the world’s stock market—is set to play a pivotal role in facilitating access to ESRS-aligned data.
This initiative marks a major step in harmonising corporate climate reporting, helping businesses transition to a more sustainable and transparent future.
