GRI and CDP release mapping linking GRI climate standards to CDP questionnaire

**GRI and CDP jointly released a mapping resource connecting CDP's 2025 corporate questionnaire with the new GRI 102 Climate Change and GRI 103 Energy standards. The tool lets Indian reporters reuse one dataset across both frameworks, cutting duplication in voluntary climate disclosure. **

The Global Reporting Initiative and CDP released a resource mapping the CDP 2025 corporate questionnaire to the GRI 102: Climate Change 2025 and GRI 103: Energy 2025 standards, built on a Memorandum of Understanding the two signed in 2023. The mapping runs unidirectionally from the GRI Standards to the CDP questionnaire, identifying where requirements reach Full Correspondence and where they complement each other. It helps reporters apply existing validated data across both systems, reducing administrative burden and duplication while the CDP questionnaire retains a broader scope covering environmental risks, opportunities and resource dependencies.

Companies implementing the newly released GRI climate standards while also responding to the CDP questionnaire are the primary beneficiaries. Indian companies that report to both GRI and CDP can now reuse the same underlying climate and energy data across frameworks rather than maintaining parallel datasets. GRI's Director of Standards Harold Pauwels said the tool directly addresses needs expressed by reporting organisations implementing the GRI Standards for Climate Change, Energy and Biodiversity who sought clearer guidance and alignment to smooth their reporting journey.

Indian reporters using both frameworks should apply the mapping to identify Full Correspondence areas where existing GRI data can populate CDP responses directly, reducing duplicate data collection. Sustainability teams should review where the CDP questionnaire's broader scope requires additional environmental risk and resource-dependency disclosures beyond GRI. Reporting organisations should monitor continued GRI-CDP collaboration, which the parties confirmed will extend to further alignment efforts, and adjust internal reporting workflows to leverage the unidirectional GRI-to-CDP mapping.

Key figure — Standards mapped: GRI 102 Climate Change and GRI 103 Energy to CDP 2025 questionnaire