The rising demands for transparency and quality in sustainability reporting are putting companies under pressure worldwide. Providing clear, comparable and standardized ESG data is increasingly becoming a decisive competitive advantage.

In this context, the CDP (Carbon Disclosure Project) framework plays a central role. By working with organizations such as GRI, EFRAG, TCFD and ISSB, CDP enables harmonized reporting that meets both regulatory requirements, such as the CSRD, and market needs.

This blog article summarizes the CDP framework alignments and shows how harmonization of the standards helps companies to carry out their ESG reporting more efficiently.

CDP and ESRS: A Strong Partnership for CSRD Compliance

Since the introduction of the European Sustainability Reporting Standards (ESRS), CDP has been working closely with the European Financial Reporting Advisory Group (EFRAG). This cooperation enables companies to efficiently comply with the ESRS standards by using existing CDP data.

In November 2023, CDP and EFRAG announced their collaboration, highlighting the close link between the CDP questionnaire and the ESRS environmental standard (ESRS E1).

One year later, at COP29, both organizations announced a deepening of their partnership to further increase the efficiency of sustainability reporting. They emphasized the high level of alignment of their data requirements, which significantly reduces the reporting effort for companies. The official mapping was published in March of this year.

The advantages are obvious: companies that report according to ESRS can use the same data for CDP reporting – and vice versa. This means that data processes can be significantly optimized.

Current Developments, Focus Areas and Mapping Projects

In March 2025, CDP and EFRAG published the official “Correspondence Mapping” between the 2024 CDP questionnaire and the European climate standard ESRS E1. The mapping document – a clear Excel tool – shows which CDP questions fully or partially correspond to the disclosure requirements of ESRS E1. A total of 115 data points were identified as fully consistent and a further 85 as partially consistent. In terms of content, the mapping focuses on key climate reporting topics such as transition plans for emissions reduction, climate targets, Scope 1, 2, and 3 emissions, and aspects such as internal CO₂ pricing. 

Since then, CDP Questionnaire has evolved beyond its original three pillars to provide a holistic environmental disclosure platform. It now explicitly covers Climate Change, Forests, Water Security, Biodiversity, and Plastics. This expanded scope directly mirrors the five environmental pillars of the European Sustainability Reporting Standards (ESRS):

• E1: Climate Change
• E2: Pollution
• E3: Water and Marine Resources
• E4: Biodiversity and Ecosystems
• E5: Resource Use and the Circular Economy

In 2026, the primary focus is the "report once" philosophy. By using the CDP-ESRS mapping, companies can avoid duplicative data collection, ensuring that high-quality environmental data flows seamlessly from their CDP disclosure into their ESRS-compliant sustainability statements. This structural alignment significantly reduces the reporting burden for companies mandated to disclose under the CSRD while maintaining their global investor-led CDP disclosures.

CDP and the Global Reporting Initiative (GRI): Standardized Data Disclosure

CDP also develops its questionnaires in line with the GRI Standards for sustainability reporting. This avoids duplication and reduces the effort for companies that report both for a CDP rating and according to GRI standards.

As part of COP29, a new agreement was reached between CDP and GRI to create capacity to optimize data disclosure for companies. The aim is to improve access to comparable data. The two organizations have agreed to improve interoperability and create an assessment of the CDP questionnaire and the GRI topic standards for climate change, water, and biodiversity.

To streamline reporting, a comprehensive Correspondence Mapping is available which links the GRI 102 (Climate Change 2025) and GRI 103 (Energy 2025) requirements directly to the 2025/2026 CDP disclosure modules. With their latest 2026 questionnaire update, CDP announced a continuous strengthening of the alignment with the GRI 303 Water & Effluents standard.

CDP and the EU Taxonomy

CDP integrated the best practice criteria of the EU Taxonomy into the climate change questionnaire as early as 2023. Companies thus benefit from a clear link between sustainable financial practices and annual disclosure.

CDP and TCFD

The recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) were fully integrated into the CDP questionnaire in 2018. Although the task force has since been disbanded and its responsibilities will be transferred to the IFRS Foundation from 2024, TCFD guidelines remain a central component of global reporting which is also highlighted by CDP for their 2026 updates of the questionnaire.

CDP and ISSB

CDP has integrated the International Sustainability Standards Board (ISSB) standard for climate-related disclosures (IFRS S2) into its global platform for environmental disclosures in 2024 to ensure rapid adoption of the global baseline standard for sustainability-related financial information.

Increased Efficiency: Collect Data Centrally and Use it for Multiple Frameworks

Following the principle of "one database, multiple reports", companies are enabled to collect ESG data centrally and use it flexibly for various standards and frameworks. This approach makes it possible to make optimum use of synergies between the various reporting requirements, and thus significantly reduce reporting costs.

With AI-based collaborative proof software such as Sunhat, this principle can be implemented effectively. As a CDP Accredited Solutions Provider, Sunhat enables companies to collect and consolidate data centrally, process it automatically and adapt it to different frameworks.

The most important advantages of Sunhat:

1. Central data collection and consolidation: ESG data is collected in a central workspace. For larger corporate groups, data from subsidiaries can be consolidated at group level and used for reporting purposes.
2. Automated mapping and AI-powered response generation: Sunhat analyzes existing data points from existing documents or reports, such as GRI, and uses intelligent algorithms to generate compliant responses for additional questionnaires or standards.
3. Identify and close data gaps: Our proof platform can be used to uncover missing information and supplement it in a targeted manner to ensure complete reporting.
4. Optimized collaboration during the audit: Clear task management tools and review loops make preparing for audits structured and efficient.

With Sunhat, companies can optimize the entire sustainability reporting process:

• Example: A company uses Sunhat’s Proof AI to collect climate change data for CDP reporting and can use it at a later date for CSRD reporting in accordance with the ESRS E1 standard. Thanks to a central workspace, structured templates and automated workflows, the existing data can be used efficiently for different frameworks.
• Result: Companies not only save time and costs, but also increase the consistency and quality of their reporting.

By using an innovative tool like Sunhat - complemented by our expertise as an Accredited CDP Solutions Provider - sustainability reporting becomes a strategic advantage. Companies can focus on the quality of their data, meet regulatory requirements, and realize internal efficiency gains at the same time.

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