This dual benefit means ESRS E1 reporters will find it easier to complete CDP disclosures, while CDP disclosers will be prepared for ESRS E1 requirements. A comprehensive mapping document will be published in early 2025, ahead of CDP's upcoming disclosure cycle. Related Article: ESMA Sets 2024 Corporate Reporting Priorities, Emphasizes Double Materiality and Sustainability Compliance Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, shared: " Our mission at EFRAG is, in line with the CSRD ambition, to bring a critical contribution to the development of quality and accessible sustainability related data to foster the sustainable growth of businesses as well as transparency and accountability vis-à-vis all stakeholders.