CDP ESRS Mapping Released to Support Climate Reporting Alignment under CSRD

A new resource links CDP disclosures with ESRS E1 standards to streamline corporate climate reporting.

CDP and the European Financial Reporting Advisory Group (EFRAG) published a new technical mapping document that aligns CDP’s climate-related disclosure questionnaire with the European Sustainability Reporting Standards (ESRS), specifically the ESRS E1 standard on climate change. The CDP ESRS mapping aims to support companies preparing to comply with the Corporate Sustainability Reporting Directive (CSRD).

The mapping helps organizations understand how existing CDP disclosures correspond to the new mandatory EU sustainability reporting framework, potentially reducing duplication and easing the transition to ESRS-aligned reporting.

🔍 What Is the CDP ESRS Mapping?

The CDP ESRS mapping is a detailed cross-reference tool developed jointly by CDP and EFRAG. It compares and aligns CDP’s 2024 climate questionnaire with the disclosure requirements set out in ESRS E1: Climate Change.

The document includes:

• Mapping tables showing alignment between CDP and ESRS datapoints

• Notes on terminology and coverage gaps

• Clarification of how existing CDP responses can inform ESRS disclosures

CDP stated that this is the first time its questionnaire has been formally mapped to ESRS standards.

Purpose and Functionality

The mapping is designed for companies that report climate data to CDP and now need to report under the CSRD.

The document helps them:

• Identify overlaps and align reporting efforts

• Understand where existing data can fulfill ESRS disclosure obligations

• Plan internal reporting processes more efficiently

According to CDP, over 23,000 companies are expected to report through its platform in 2024. Many of these are headquartered or operate in Europe and fall under the CSRD scope. The mapping supports them in managing this regulatory shift.

Scope of ESRS E1: Climate Change

ESRS E1 is one of the first 12 standards adopted by the European Commission in July 2023. It focuses on how companies assess, manage, and report climate-related risks, opportunities, and transition strategies. It includes metrics and targets on:

• Greenhouse gas emissions (Scopes 1, 2, and 3)

• Energy consumption and mix

• Climate risk exposure

• Decarbonization targets and progress

By aligning CDP’s existing questionnaire with these elements, the mapping enables companies to use familiar disclosure formats while meeting new legal requirements under the CSRD.

Collaboration Between CDP and EFRAG

CDP and EFRAG began working together in 2023 to explore how voluntary disclosure frameworks can support the implementation of ESRS. The CDP ESRS mapping is part of this collaboration and aims to bridge the gap between existing climate disclosure practices and EU regulatory standards.

“This mapping provides a valuable resource for companies navigating climate disclosures under the European Sustainability Reporting Standard E1. By illustrating the alignment between ESRS E1 and the CDP question bank, we support reporting efficiency by fostering commonality and avoiding multiple reports.”— Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board

EFRAG also published a technical note highlighting the mapping’s methodology and potential to reduce reporting complexity for organizations covered by the CSRD.

Reporting Impact and Use Cases

Companies using the CDP ESRS mapping can:

• Avoid duplication in climate data reporting

• Simplify data collection and internal controls

• Identify areas where CDP disclosures may require expansion for ESRS compliance

• Prepare integrated reports using existing systems

Consultants, ESG software providers, and internal reporting teams may also use the mapping to design or update sustainability reporting frameworks in line with CSRD obligations.

You can find the official press release here.

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