CDP vs CSRD
CDP and the CSRD are often confused, but they play different roles. CDP is a voluntary, free global platform where companies disclose environmental data through a single questionnaire, mainly for investors and customers. The CSRD is the EU’s mandatory sustainability reporting law, using the ESRS. Many companies do both — and CDP now aligns with the same underlying standards.
| CDP | CSRD | |
|---|---|---|
| Type | Voluntary disclosure platform | Mandatory EU law |
| Run by | CDP (non-profit) | EU / EFRAG (ESRS) |
| Cost | Free to disclose | Mandatory compliance |
| Who | Any company (often on request) | Large EU companies in scope |
| Format | Annual questionnaire | ESRS report |
| Materiality | Environmental (climate, water, forests) | Double materiality |
When to use CDP
Disclose through CDP when investors or customers ask for your environmental data and you want a single, free, globally recognised submission.
When to use CSRD
You must follow the CSRD if your company is within its (post-Omnibus) mandatory EU scope — broadly large EU companies above the size thresholds.
Can you use them together?
They complement each other. CDP’s questionnaire is aligned with IFRS S2 and maps to the CSRD, so the emissions and environmental data you prepare for one largely serves the other — all built on the GHG Protocol.
Frequently asked questions
Do I need to do both CDP and CSRD?
If you are in CSRD scope you must report under it; CDP is voluntary. Many in-scope companies also disclose through CDP because investors request it, and the underlying data overlaps heavily.
Is CDP mandatory?
No. CDP disclosure is voluntary and free, though investors and large customers increasingly expect it. The CSRD, by contrast, is mandatory for in-scope EU companies.