CDP and ESRS E1
CDP (formerly Carbon Disclosure Project) is the world's largest environmental disclosure platform — used by 23,000+ companies annually. CDP Climate Change questionnaire responses overlap significantly with ESRS E1 requirements. Companies already disclosing to CDP have a significant head start on CSRD.
CDP (formerly Carbon Disclosure Project) is the world's largest environmental disclosure platform — used by 23,000+ companies annually. CDP Climate Change and ESRS E1 share substantial common ground:.
Where CDP and ESRS E1 overlap
CDP Climate Change and ESRS E1 share substantial common ground:
Governance: CDP C1 (governance) maps to ESRS 2 GOV-1 and GOV-2 — board oversight, management roles, incentive structures.
Risks and opportunities: CDP C2 (risks and opportunities) maps to ESRS E1-2 and E1-3 — identification, assessment, and management of climate risks.
Business strategy: CDP C3 (business strategy) maps to ESRS E1-1 (transition plan) and ESRS 2 SBM-3 (strategy integration).
Targets: CDP C4 (targets and performance) maps to ESRS E1-4 — GHG reduction targets, renewable energy targets, and progress tracking.
Emissions: CDP C6 (emissions data) maps to ESRS E1-6 — Scope 1, 2, and 3 by category.
Energy: CDP C8 (energy) maps to ESRS E1-5 — total energy consumption and mix.
What CDP covers that ESRS E1 does not
CDP has some disclosure requirements beyond ESRS E1:
Scenario analysis narrative: CDP C3 requests detailed scenario analysis narrative that goes beyond what ESRS E1-9 requires in format.
Engagement: CDP C12 (engagement) covers supplier engagement and customer engagement on climate in more granular format than ESRS E1.
Verification: CDP requests information on third-party verification coverage that maps partly to ESRS assurance requirements but with different formatting.
Water and forests: CDP also runs separate questionnaires on water security and deforestation — these map to ESRS E3 and E4 respectively, not E1.
Using CDP responses for CSRD and vice versa
CDP now accepts CSRD sustainability reports as responses to CDP questionnaires — companies can point to their ESRS-compliant report sections as CDP responses. This significantly reduces duplication for CSRD companies that also disclose to CDP.
The reverse also applies: companies with mature CDP disclosure programmes can use their CDP responses as a starting point for ESRS E1 content. The CDP C4 targets section, when fully completed, provides most of the ESRS E1-4 content. CDP C6 emissions data provides ESRS E1-6 inputs.
For Wave 2 companies new to both CDP and CSRD: consider starting with CDP disclosure (annual questionnaire cycle) as a dry run for CSRD. CDP scoring feedback identifies gaps in your climate disclosure before the mandatory CSRD filing.
Frequently asked questions
Is CDP disclosure mandatory?
No — CDP is voluntary. However, companies are requested to disclose by their institutional investors. 680+ investors representing $130 trillion AUM send CDP disclosure requests. For listed companies, non-response attracts a 'D-' score and negative investor relations consequences.
Does a CDP A score satisfy CSRD assurance requirements?
No — CDP scoring and CSRD assurance are separate processes. A CDP A score indicates high-quality self-reported disclosure. CSRD requires independent third-party limited assurance over your sustainability report — a different process with different evidence requirements.
We already disclose to CDP — how much additional work is ESRS E1?
Significantly less than for a company starting from scratch. Expect approximately 30–40% additional effort to bridge from a comprehensive CDP Climate response to a fully compliant ESRS E1 disclosure. The main gaps are typically: XBRL tagging, formal double materiality documentation, and ESRS-format financial effects disclosure (E1-9).