Global Reporting Initiative (GRI) and CDP have released an updated mapping resource to align GRI’s climate and energy standards with CDP’s 2026 corporate questionnaire. The move aims to address the growing demand for streamlined disclosure and to help organisations navigate a complex landscape of competing environmental reporting requirements.
The revised tool identifies specific areas of correspondence between GRI 102: Climate Change, GRI 103: Energy, and CDP’s environmental disclosure system. By enabling companies to utilise the same underlying data sets for both frameworks, the mapping reduces reporting duplication and improves the comparability of climate data across markets.
The update expands coverage on critical issues, including climate actions and land-related emissions and removals, providing clearer guidance on where disclosures fully or partially overlap.
“In our conversations with organisations, we consistently hear the need for greater alignment and efficiency,” said Margherita Barbieri, GRI Senior Standards Manager. “This resource responds to that need, helping reporters improve the consistency and usability of the data they provide.”
The launch comes as transparency becomes increasingly vital for global stability. Recent UN warnings regarding extreme heat’s threat to food systems, alongside geopolitical conflicts exposing the risks of fossil fuel over-reliance, have underscored the necessity for high-quality climate disclosure.
To assist with the practical application of the mapping, the GRI Academy will soon launch a dedicated training module. Organisations can also access tailored support through GRI’s reporting and licensing services to integrate these aligned disclosures into their annual cycles.
The 2026 update marks the latest milestone in a formal collaboration between the two organisations, established through a Memorandum of Understanding in 2023. By harmonising these global standards, GRI and CDP intend to foster a more efficient reporting ecosystem that supports both corporate accountability and investor decision-making.
