CDP reporting standards: how CDP maps to TCFD, ISSB, GRI and SASB

CDP writes its own questionnaire and scoring methodology, and aligns them with other standards. It says the ISSB's IFRS S2 has been the foundational baseline for its climate questions since 2024, that its climate datapoints have been aligned with the TCFD recommendations since 2018, and that it follows the GHG Protocol for emissions. It describes itself as substantially aligned with the pre-Omnibus ESRS E1, and partially aligned with TNFD and with GRI 101, 102, 103 and 303.

No. CDP is a voluntary disclosure and scoring platform, not a law or a compliance regime, and no UK, EU or other instrument requires anyone to disclose to it. A CDP score has no regulatory status. The UK regimes that are compliance obligations — SECR, the Companies Act climate-related financial disclosures and, for listed companies in scope, UK SRS on a comply-or-explain basis — sit elsewhere, and a CDP response is not a filing under any of them.

CDP has aligned its climate questions with the TCFD recommendations since 2018: governance, strategy, risk management, and metrics and targets. The TCFD itself disbanded on 12 October 2023, and the FSB asked the IFRS Foundation to take over monitoring of companies' climate-related disclosures. The TCFD's structure lives on in IFRS S2, which the IFRS Foundation says is consistent with the TCFD's four core recommendations and eleven recommended disclosures.

CDP describes itself as the ISSB's key global climate disclosure partner and uses IFRS S2 as the baseline for its climate disclosure. UK SRS S2 is the UK's version of IFRS S2, published by the Department for Business and Trade on 25 February 2026. Under the FCA's final rules (PS26/19, 30 September 2026), listed companies in scope report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.

CDP says its questionnaire is partially aligned with GRI's Climate Change (102), Energy (103), Water and Effluents (303) and Biodiversity (101) standards, and that CDP and GRI have jointly mapped GRI 102 and 103 to CDP's 2026 full corporate questionnaire. GRI 102 and GRI 103 were published in 2025 and take effect on 1 January 2027, when GRI 305: Emissions 2016 and GRI 302: Energy 2016 are withdrawn.

The SASB Standards set out industry-based sustainability disclosure topics and metrics, including climate-related ones, for 77 industries. The ISSB has been responsible for them since August 2022. IFRS S1 requires an entity to refer to and consider them; UK SRS changed that to "may" in several paragraphs, though UK SRS S2 paragraph 37 keeps "shall" for target metrics. CDP's own questionnaire is sector-specific through its Activity Classification System rather than through SASB.

Largely, for greenhouse gas figures measured under the GHG Protocol. GRI and the IFRS Foundation have stated that an organisation reporting under both GRI 102 and IFRS S2 can use its IFRS S2 Scope 1, 2 and 3 disclosures to meet the corresponding GRI 102 requirements, once GRI 102 is in effect. Beyond emissions, no disclosure-level GRI–ISSB correspondence table had been published as at 10 September 2026, so each framework still needs its own check.