13.6.2025
13.6.2025
CSRD and CDP metric comparison: bridging the gap between major global ESG frameworks
Event Date:
In March 2025, the European Financial Reporting Advisory Group (EFRAG) and the Carbon Disclosure Project (CDP) released an interoperability guide designed to help companies align their climate-related disclosures under the European Sustainability Reporting Standards (ESRS) with the CDP climate questionnaire.
This resource shows which CSRD metrics map onto CDP, helping organisations that disclose to CDP chart a course for CSRD compliance as well.
Submit your details in the form below to access the guidance document. To speak to one of our experts or understand how KEY ESG enables organisations to seamlessly comply with the CDP, CSRD and many other interlocking frameworks from one centralised platform, request a free demo of our software.
How does EFRAG’s ESRS-CDP map work?
The tool itself is a comprehensive Excel spreadsheet that cross-references the 2024 CDP climate questionnaire with the ESRS E1 (Climate Change) standard and relevant sections of ESRS 2 (General Disclosures).
- 115 data points are fully aligned
- 85 data points are partially aligned
- Each item includes a clear “correspondence qualifier” to indicate the strength of the alignment
It covers governance, strategy, transition planning, risk/opportunity management, and environmental, social, and governance (ESG) metrics, giving users a practical reference point for integrating disclosures across both frameworks.
By revealing the interoperability of the two frameworks, ESRS E1 reporters will be better equipped to complete CDP disclosures, while CDP disclosing companies will be better prepared for ESRS E1 reporting requirements.
Why was it created?
This interoperability guidance is a response to two growingchallenges: reporting fatigue and regulation complexity.
Companies are increasingly required to report the same orsimilar information to multiple bodies using different terminology and formats,depending on what regulations they need to adhere to.
EFRAG and CDP’s collaboration aims to:
- Reduce duplication in climate-related reporting by streamlingin internal data collection systems
- Clarify how CDP responses can satisfy CSRD requirements and assess the readiness of CDP-reporting companies for ESRS E1 disclosures
- Support better data governance for companies on their journey to ESRS E1 compliance
- Enable smoother adoption of the ESRS for companies already disclosing through CDP
Although the document may seem complicated at first glance, its goal is to simplify sustainability reporting by revealing overlaps between the two regulations.
Are ESRS E1 and CDP the same?
No, ESRS E1 and CDP are not the same. However, they cover overlapping topics and are growing more and more aligned.
The ESRS E1 (Climate Change) is part of the ESRS under the CSRD, issued by EFRAG on behalf of the European Commission. This regulation is mandatory for in-scope EU and non-EU companies under the CSRD.
On the other hand, the CDP Climate Questionnaire is a voluntary disclosure platform overseen by CPD – a global non-profit. While it’s voluntary, many investors and customers expect participation, and it covers similar topics to ESRS E1.
Factors to consider
The mapping tool shows the overlaps between ESRS E1 disclosure requirements and CDP datapoints at a question and column level. Correspondence is identified in three degrees – full, partial, and no correspondence. Where ‘partial correspondence’ is detected, users should investigate further before deeming their metrics suitable for both disclosures.
Correspondence denotes the extent to which one or more of the CDP datapoints address the ESRS requirements. It does not necessarily indicate a one-to-one equivalence, but it does help organisations navigate ESRS E1 by identifying overlaps. They can then fill in any remaining gaps to ensure compliance.
How can companies use the spreadsheet?
Whether you're preparing for your first CSRD report or you’re already gathering CDP disclosures, this spreadsheet can simplify the process:
1. Conduct a gap analysis
Use the mapping tool to identify which ESRS E1 data points you already cover in your CDP submission and which ones need extra attention. Prioritise partial alignments and note where EU-specific regulations go beyond the CDP’s current scope.
2. Streamline your data workflows
Centralise your data gathering processes so that one dataset can serve multiple frameworks. This technique allows companies to build reporting templates and internal systems that reduce duplication and cut down on work.
3. Strengthen stakeholder communication
By aligning CDP and CSRD outputs, you can deliver clearer, more consistent messaging to investors, regulators, clients, and stakeholders.
Download the spreadsheet
This mapping tool represents a meaningful shift towards more coordinated sustainability reporting.
KEY ESG helps organisations streamline reporting across multiple frameworks, including but not limited to CDP and CSRD. Download this interoperability guide, or request a free demo of our software, to find out how we can increase the efficiency of your sustainability reporting today.
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In March 2025, the European Financial Reporting Advisory Group (EFRAG) and the Carbon Disclosure Project (CDP) released an interoperability guide designed to help companies align their climate-related disclosures under the European Sustainability Reporting Standards (ESRS) with the CDP climate questionnaire.
This resource shows which CSRD metrics map onto CDP, helping organisations that disclose to CDP chart a course for CSRD compliance as well.
Submit your details in the form below to access the guidance document. To speak to one of our experts or understand how KEY ESG enables organisations to seamlessly comply with the CDP, CSRD and many other interlocking frameworks from one centralised platform, request a free demo of our software.
How does EFRAG’s ESRS-CDP map work?
The tool itself is a comprehensive Excel spreadsheet that cross-references the 2024 CDP climate questionnaire with the ESRS E1 (Climate Change) standard and relevant sections of ESRS 2 (General Disclosures).
- 115 data points are fully aligned
- 85 data points are partially aligned
- Each item includes a clear “correspondence qualifier” to indicate the strength of the alignment
It covers governance, strategy, transition planning, risk/opportunity management, and environmental, social, and governance (ESG) metrics, giving users a practical reference point for integrating disclosures across both frameworks.
By revealing the interoperability of the two frameworks, ESRS E1 reporters will be better equipped to complete CDP disclosures, while CDP disclosing companies will be better prepared for ESRS E1 reporting requirements.
Why was it created?
This interoperability guidance is a response to two growingchallenges: reporting fatigue and regulation complexity.
Companies are increasingly required to report the same orsimilar information to multiple bodies using different terminology and formats,depending on what regulations they need to adhere to.
EFRAG and CDP’s collaboration aims to:
- Reduce duplication in climate-related reporting by streamlingin internal data collection systems
- Clarify how CDP responses can satisfy CSRD requirements and assess the readiness of CDP-reporting companies for ESRS E1 disclosures
- Support better data governance for companies on their journey to ESRS E1 compliance
- Enable smoother adoption of the ESRS for companies already disclosing through CDP
Although the document may seem complicated at first glance, its goal is to simplify sustainability reporting by revealing overlaps between the two regulations.
Are ESRS E1 and CDP the same?
No, ESRS E1 and CDP are not the same. However, they cover overlapping topics and are growing more and more aligned.
The ESRS E1 (Climate Change) is part of the ESRS under the CSRD, issued by EFRAG on behalf of the European Commission. This regulation is mandatory for in-scope EU and non-EU companies under the CSRD.
On the other hand, the CDP Climate Questionnaire is a voluntary disclosure platform overseen by CPD – a global non-profit. While it’s voluntary, many investors and customers expect participation, and it covers similar topics to ESRS E1.
Factors to consider
The mapping tool shows the overlaps between ESRS E1 disclosure requirements and CDP datapoints at a question and column level. Correspondence is identified in three degrees – full, partial, and no correspondence. Where ‘partial correspondence’ is detected, users should investigate further before deeming their metrics suitable for both disclosures.
Correspondence denotes the extent to which one or more of the CDP datapoints address the ESRS requirements. It does not necessarily indicate a one-to-one equivalence, but it does help organisations navigate ESRS E1 by identifying overlaps. They can then fill in any remaining gaps to ensure compliance.
How can companies use the spreadsheet?
Whether you're preparing for your first CSRD report or you’re already gathering CDP disclosures, this spreadsheet can simplify the process:
1. Conduct a gap analysis
Use the mapping tool to identify which ESRS E1 data points you already cover in your CDP submission and which ones need extra attention. Prioritise partial alignments and note where EU-specific regulations go beyond the CDP’s current scope.
2. Streamline your data workflows
Centralise your data gathering processes so that one dataset can serve multiple frameworks. This technique allows companies to build reporting templates and internal systems that reduce duplication and cut down on work.
3. Strengthen stakeholder communication
By aligning CDP and CSRD outputs, you can deliver clearer, more consistent messaging to investors, regulators, clients, and stakeholders.
Download the spreadsheet
This mapping tool represents a meaningful shift towards more coordinated sustainability reporting.
KEY ESG helps organisations streamline reporting across multiple frameworks, including but not limited to CDP and CSRD. Download this interoperability guide, or request a free demo of our software, to find out how we can increase the efficiency of your sustainability reporting today.
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