Some guidance on the CSDDD from CDP

Here’s a note from Andreas Rasche:

Some really good guidance here by CDP on CSDDD. It clearly explains links with other EU legislation (e.g., CSRD) and shows how CSDDD’s climate transition plan elements connect to CDP’s transition plans.

The Policy Explainer also discusses how relevant articles of the CSDDD link to reporting through CDP’s corporate questionnaire. This is the kind of guidance we need – showing how emerging elements of hard and soft sustainability regulation work together.

Also good discussion of supplier engagement – which admittedly is a big challenge in the CSDDD context (together with engaging SMEs). CDP’s own data shows that active engagement matters to overcome “Scope 3 inertia”: right now, it takes between one to three years to fully disclose supply chain emissions, up to five years to actually achieve reductions, and only 25% of firms use supplier-specific methods to measure Scope 3 emissions.