Mapping IFRS S2 to CDP’s 2024 Questionnaire

This document is a guide that outlines the alignment of the CDP questionnaire with the IFRS S2 Climate-related Disclosures. It details CDP's approach to support the implementation of sustainability standards, specifically how the 2024 questionnaire has been developed in conjunction with IFRS S2. The guide explains that the alignment aims to facilitate corporate environmental disclosures and enhance the reporting process for companies. It includes information on how the CDP questionnaire is structured to reflect the requirements of IFRS S2, including specific questions related to climate risks and opportunities. Additionally, it emphasizes that while the questionnaire is aligned with IFRS S2, it may include questions that extend beyond the standard's requirements. The document also provides a mapping of CDP questions to IFRS S2 paragraphs, ensuring clarity for organizations on how to disclose relevant information effectively.