CDP continues to strengthen its alignment with the world’s leading disclosure frameworks and standards to support the transparency and comparability needed in the rapidly evolving sustainability reporting landscape. Through its “write once, read many” approach, organizations can respond to multiple regulatory and market expectations through a single reporting process.
IFRS S2 Climate-related Disclosures
CDP continues its work as the International Sustainability Standards Board’s (ISSB) global climate disclosure partner. Since 2024, the CDP questionnaire has been aligned with IFRS S2 Climate-related Disclosures (IFRS S2). This alignment aims to support companies in preparing for ISSB standards.
Download mapping - IFRS S2 to CDP Full Corporate Questionnaire 2026
Task Force on Climate-related Financial Disclosures (TCFD)
CDP’s climate change datapoints have been aligned with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) since 2018. CDP supports organizations in disclosing climate-related risks in a standardized format across governance, strategy, risk management, and metrics and targets.
European Sustainability Reporting Standards (ESRS)
CDP is substantially aligned with the ESRS climate standard (ESRS E1), developed under the EU Corporate Sustainability Reporting Directive (CSRD). Since 2023, CDP has continued its close collaboration with EFRAG while supporting companies in preparing for evolving regulatory requirements and ESRS climate-related disclosures.
Download correspondence mapping - pre-Omnibus ESRS E1 to 2026 CDP 2026 CDP questionnaire
Taskforce on Nature-related Financial Disclosures (TNFD)
Since its inception, CDP has been a knowledge and delivery partner of the Taskforce on Nature-related Financial Disclosures (TNFD). Through its partially aligned questionnaire, CDP provides a platform for companies to disclose nature-related risks and impacts to stakeholders.
Download correspondence mapping (granular) - CDP to TNFD
GRI Standards
CDP and the Global Reporting Initiative (GRI) collaborate to improve comparability in environmental reporting and facilitate access to data. The CDP questionnaire is partially aligned with several GRI standards related to climate change, energy, water, and biodiversity.
Download mapping - GRI 102 and 103 to CDP Full Corporate Questionnaire 2026
Greenhouse Gas (GHG) Protocol
CDP’s reporting requirements on climate impacts, emissions metrics, and targets are aligned with GHG Protocol standards. This alignment supports organizations in reporting Scope 1, 2, and 3 emissions in line with internationally recognized methodologies.
Download CDP’s technical notes and guidance on GHG reporting:
Accounting of Scope 2 Emission
Relevance of Scope 3 Categories by Sector
Guidance Methodology for Estimation of Scope 3 Category 11 Emissions for Coal Mining Companies
Guidance Methodology for Estimation of Scope 3 Category 11 Emissions for Oil and Gas Companies
Accountability Framework Initiative (AFi)
CDP collaborates with the Accountability Framework Initiative (AFi) to support responsible agriculture and forestry supply chains. This alignment aims to help organizations disclose information on deforestation and land conversion based on shared principles.
For further support with applying the Accountability Framework’s core principles, operational guidance and definitions, visit the AFi e-learning platform.
Ellen MacArthur Foundation Global Commitment
CDP continues to develop aligned datapoints with the Ellen MacArthur Foundation’s Global Commitment supporting circularity in the plastics economy. This collaboration aims to help organizations disclose plastics-related performance and circular economy commitments more comprehensively.