CDP Reporting Standards
Understanding how CDP reporting integrates with global sustainability standards including TCFD, GRI, SASB and ISSB.
Framework alignment and cross-referencing for comprehensive disclosure.
CDP & TCFD Integration
CDP Climate Change questionnaire is fully aligned with TCFD recommendations, providing comprehensive coverage of the four TCFD pillars: Governance, Strategy, Risk Management, and Metrics & Targets.
Governance
Board oversight and management responsibility for climate-related risks and opportunities
Key Alignments
- Board oversight of climate issues
- Management role in climate assessment
- Integration into organizational structure
- Executive compensation linkage
Strategy
Integration of climate considerations into business strategy and financial planning
Key Alignments
- Climate-related risks and opportunities
- Business strategy impact assessment
- Scenario analysis application
- Transition planning development
Risk Management
Processes for identifying, assessing and managing climate-related risks
Key Alignments
- Risk identification processes
- Risk assessment methodology
- Risk management integration
- Overall risk management alignment
Metrics & Targets
Climate-related metrics and targets for assessment and management
Key Alignments
- Climate-related metrics disclosure
- Scope 1, 2 and 3 GHG emissions
- Climate-related targets
- Performance against targets
Multi-Framework Integration
GRI Standards Integration
CDP reporting supports GRI 305 (Emissions) disclosure requirements, which are built on the GHG Protocol's Scope 1, 2 and 3 categories and broader sustainability reporting.
Key GRI Alignments
- GRI 305: Emissions (comprehensive coverage)
- GRI 201: Economic performance impacts
- GRI 302: Energy consumption and efficiency
- Cross-referencing with disclosure indices
SASB Standards Alignment
Industry-specific sustainability metrics complement CDP disclosure for investor-focused reporting.
SASB Integration
- Industry-specific environmental metrics
- Financial materiality focus
- Investor decision-useful information
- Sector-specific disclosure topics
ISSB & Future Standards
ISSB Standards Alignment
CDP actively aligns with the ISSB's IFRS S1 (General Sustainability) and IFRS S2 (Climate) standards, providing a foundation for comprehensive sustainability disclosure.
UK-Specific Integration
CDP's Climate Change questionnaire draws on much of the same TCFD-based data as the UK's own statutory climate disclosure regimes, but a CDP response is not a filing and does not itself satisfy any UK legal duty — including the mandatory climate-related financial disclosure under CA 2006 ss.414CA–414CB, or UK SRS reporting, which remains voluntary for every entity today.