The European Financial Reporting Advisory Group (EFRAG) and the Carbon Disclosure Project (CDP) published a correspondence mapping between the European Sustainability Reporting Standards (ESRS) and the CDP questionnaire. The mapping shows the high level of interoperability between the European Union’s climate standard, ESRS E1, and the CDP questionnaire, which is reflected, amongst others, in areas including transition plans for climate change mitigation, targets related to climate change mitigation, gross Scopes 1, 2, 3 emissions, and internal carbon pricing.

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