CDP and CSRD
CDP (formerly Carbon Disclosure Project) is the world's largest environmental disclosure platform — used by 23,000+ companies annually. CDP and CSRD overlap significantly for climate, water, and forests. Companies already disclosing to CDP have a meaningful head start on CSRD compliance.
CDP (formerly Carbon Disclosure Project) is the world's largest environmental disclosure platform — used by 23,000+ companies annually. CDP Climate Change questionnaire and ESRS E1 share approximately 70% common content — making CDP disclosure a strong preparation tool for ESRS E1.
CDP Climate Change and ESRS E1 — the overlap
CDP Climate Change questionnaire and ESRS E1 share approximately 70% common content — making CDP disclosure a strong preparation tool for ESRS E1.
Governance (CDP C1 → ESRS 2 GOV-1, GOV-2): Board oversight, management roles, and climate expertise requirements map directly between frameworks.
Risks and opportunities (CDP C2 → ESRS E1-2, E1-3): Climate risk and opportunity identification, assessment methodology, and time horizons align closely between CDP and ESRS.
Business strategy (CDP C3 → ESRS E1-1, ESRS 2 SBM-3): Transition plan elements and strategy resilience assessment overlap significantly — CDP C3 scenario analysis satisfies most ESRS scenario analysis requirements.
Targets (CDP C4 → ESRS E1-4): GHG reduction targets, renewable energy targets, and progress tracking are essentially identical between CDP and ESRS.
Emissions (CDP C6 → ESRS E1-6): Scope 1, 2, and 3 GHG emission disclosure using GHG Protocol methodology — the same data reported in both frameworks.
Energy (CDP C8 → ESRS E1-5): Total energy consumption, renewable percentage, and energy intensity align between CDP and ESRS.
Key additions in ESRS E1 beyond CDP: XBRL tagging; mandatory third-party assurance; EU Taxonomy KPIs; double materiality documentation; and ESRS E1-8 internal carbon pricing disclosure.
Using CDP as CSRD preparation — the practical approach
For companies disclosing to CDP annually, leveraging CDP as CSRD preparation reduces the blank-page problem significantly.
Use CDP as data collection infrastructure: The data collected for CDP C6 (emissions) is the same data needed for ESRS E1-6. CDP C4 (targets) data satisfies ESRS E1-4 requirements with minor additions. CDP C3 (business strategy) provides scenario analysis content for ESRS E1-9. Collect once for CDP, reformat for ESRS.
Gap analysis: After completing your CDP response, map it to ESRS E1 requirements. Identify what CDP covers and what ESRS adds. The gaps — typically financial effects quantification (E1-9), internal carbon pricing (E1-8), transition plan CapEx specifics (E1-3), and Taxonomy KPIs — are your CSRD incremental effort.
CDP as dry run: Companies planning for Wave 2 CSRD (first report FY2027) should treat their FY2025 and FY2026 CDP responses as CSRD dry runs. This builds internal capability, tests data collection processes, and creates historical baselines — all needed for first-year CSRD assurance.
CDP-CSRD integration from 2025: CDP now accepts CSRD sustainability reports as responses to CDP questionnaires — companies can point to ESRS-compliant sections of their report to answer CDP questions. This eliminates duplication for CSRD-compliant companies responding to CDP. For Wave 2 companies not yet in CSRD scope, the reverse also applies — CDP responses provide ESRS-ready content.
CDP Water and Forests — links to ESRS E3 and E4
CDP operates two additional questionnaires beyond Climate Change — Water Security and Forests — that overlap with CSRD ESRS E3 and E4 respectively.
CDP Water Security and ESRS E3: CDP Water covers water withdrawal, consumption, water risks, and management responses — essentially the same content as ESRS E3. Companies with material water exposure that respond to CDP Water have most of their ESRS E3 data already collected. CDP Water data quality requirements (site-level metrics, water-stressed area identification) match ESRS E3 requirements closely.
CDP Forests and ESRS E4: CDP Forests covers deforestation risk in commodity supply chains — soy, palm oil, cattle, timber and pulp. ESRS E4 (biodiversity) includes supply chain biodiversity impacts from these same commodities. Companies responding to CDP Forests have addressed the supply chain deforestation component of ESRS E4 materiality — though ESRS E4 additionally requires operational site biodiversity assessment (TNFD LEAP) that CDP Forests does not cover.
For companies with material water or biodiversity exposure: responding to CDP Water and CDP Forests is an efficient way to build ESRS E3 and E4 data infrastructure ahead of mandatory CSRD reporting. The incremental effort to bridge from CDP to ESRS is smaller than building from scratch.
Frequently asked questions
If we respond to CDP, how much additional work is CSRD ESRS E1?
Approximately 30–40% additional effort for ESRS E1 beyond a comprehensive CDP Climate response. The main additions are: XBRL tagging, mandatory third-party assurance, formal double materiality documentation, EU Taxonomy KPIs, and the incremental ESRS-specific disclosures not in CDP (E1-8 internal carbon pricing, more specific E1-3 CapEx disclosure). The GHG data, target disclosure, and risk/opportunity content are essentially reusable.
Does a CDP A score satisfy CSRD assurance requirements?
No — CDP scoring and CSRD assurance are completely different processes. CDP scoring is based on self-reported disclosure quality assessed by CDP analysts. CSRD requires independent third-party limited assurance by an accredited assurance provider using ISAE 3410 or ISO 14064-3 methodology. A CDP A score demonstrates high-quality disclosure; CSRD assurance provides independent verification.
We do not respond to CDP — should we start before CSRD?
Yes — starting CDP disclosure 2–3 years before your first CSRD report builds data infrastructure, tests collection processes, and creates historical baselines. CDP is also increasingly expected by institutional investors — 680+ investors requesting CDP represents a significant portion of institutional capital. The investment in CDP capability pays dividends both for CSRD preparation and for investor relations.