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Mapping GRI 102 and GRI 103 standards to CDP 2025 full corporate questionnaire
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CDP Questionnaire files used2025 Full Corporate Questionnaire
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GRI Standards files usedGRI 102: Climate Change 2025 and GRI 103: Energy 2025
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Date of publicationOctober 2025 (Version 1.0) - © CDP & GRI 2025
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Key contributorsCDP and GRI technical teams
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Disclaimer This GRI-CDP mapping aims to offer non-authoritative guidance on technical implementation questions related to the CDP's 2025 full corporate questionnaire and the new GRI 102 Climate Change 2025 and GRI 103 Energy 2025 Standards. CDP and GRI assume no responsibility or liability whatsoever for the content or any consequences or damages direct, indirect or incidental arising from following the advice for guidance contained herein.
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About this mapping
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This workbook maps CDP's 2025 full corporate questionnaire against the GRI 102: Climate Change 2025 and GRI 103: Energy 2025 standards. The mapping goes in one direction (GRI to CDP) and only covers 'general' CDP questions, which means it excludes CDP sector-specific and requester-specific datapoints. CDP questions that do not have a corresponding GRI requirement are not included in this mapping.
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Mapping notes
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• A key difference between CDP and GRI's approach is that the CDP questionnaire has a broader focus including dependencies, impacts, risks, and opportunities, whereas GRI reporting focuses on identifying and managing the most significant impacts of the organization in particular. This becomes evident especially for GRI disclosures such as 102-1 on transition plans and 102-2 on adaptation plans. For example, GRI 102-2-a covers the impacts on people and the environment associated with its climate-related risks and opportunities and how they were considered in the development of the adaptation plan. However, the corresponding CDP questions cover the interconnections between environmental dependencies, impacts, risks and/or opportunities, and the environmental risks and opportunities identified.
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• Although the GRI 102-9 disclosure 'GHG removals in the value chain' is indicated to have "No correspondence" with CDP in this mapping exercise, CDP covers GHG removals in sector-specific and requester-specific questions that are beyond the scope of this mapping.
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How to use the mapping
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Please read the below table to understand the structure of the mapping:
(applies to all tabs)
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Column Column nameColumn Description
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AGRI DisclosureIdentifies GRI disclosure section.
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BParaIdentifies the paragraph reference corresponding to each GRI requirement.
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CSub-paraIdentifies sub-paragraph reference corresponding to each GRI requirement.
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DRequirementProvides the text of the GRI requirement.
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ECDP Question Number(s)Maps CDP questions to each GRI requirement. One or multiple CDP question numbers may be mapped. In this mapping exercise, only the most directly linked questions have been indicated in this column, and CDP sector-specific and requester-specific questions have not been included.
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FCDP Question TextProvides the question text of the mapped CDP question(s).
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GCDP ColumnCDP questions often contain multiple columns. This field catalogues the CDP columns within each mapped question that correspond to the relevant GRI requirement. If columns of multiple CDP questions correspond to one GRI requirement, the relevant columns of each mapped CDP question are included here.
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HCorrespondence Marks each CDP datapoint as having "Full", "Partial" or "No correspondence" with the GRI requirement. Detailed definitions of each level of correspondence are described in the 'Key definitions' table below.
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ICorrespondence QualifierContextualizes the rationale for the level of correspondence assigned to datapoints that are marked as "Partial" or "No correspondence" in column H. Where correspondence is considered "Full", qualifiers are not applicable. Detailed definitions of the correspondence qualifiers are described in the 'Key definitions' table below.
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JComment on Correspondence Where necessary, explains in more detail the mapping and/or correspondence between CDP datapoints and GRI requirements, particularly where this may not be fully evident from the mapping alone.
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Key definitions
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CorrespondenceDescription
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Full The CDP questionnaire fully corresponds to a given GRI requirement. This means that the CDP questionnaire has explicit question(s), response options, and/or guidance that fully correspond with each other.
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Partial The CDP questionnaire enables part of the disclosure required in line with a given GRI requirement.
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No Correspondence The CDP questionnaire does not enable disclosure in line with the given GRI requirement.
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N/AThe row is contextual and does not correspond to a distinct GRI requirement that can be mapped.
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Correspondence qualifiersDescription
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Additional GRI requirementIdentifies datapoints that are present in GRI standards but not in the CDP questionnaire.
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Difference in approach/scopeIdentifies data points for which the scope/granularity/metric of the disclosure differs between the GRI Standards and the CDP questionnaire.
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Additional resources
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For more information or support, please visit: www.cdp.net www.globalreporting.org
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