All information requested in the CDP Climate Change Questionnaire can be reused in a GRI G4-based report, on the condition that the climate change related Aspects (Energy, Emissions, Products and Services, Public Policy) have been identified as material. Material means that the topic is relevant for the company while has impacts on the stakeholder that the company tries to manage.
Under GRI Guidelines, there are two types of information that can be reported: General Disclosures, giving information about the overall economic, social and environmental background, and Specific Disclosures, under which organizations report on the topics/aspects considered material.
In this sense, G4 General Disclosures have a broader meaning than the CDP corresponding questions, and can then be reused in the CDP questionnaire and adapted to the context of climate change, while the other way around is trickier, as CDP questions are only linked to climate change.
For the Standard Disclosures, we recommend to directly consult the document. All details and matching tables can be found here: https://www.globalreporting.org/resourcelibrary/GRI-G4-CDP-2016-Climate-Change-Linkage-Document.pdf?dm_i=4J5,4509P,LP4UW0,F1FH5,1
Linking standards: a relevant reporting approach
In the linkage document, GRI and CDP explain the importance of aligning on international recognized standards and to merge them whenever possible. We at DFGE also support this approach through our Sustainability Intelligence Model. Indeed, documents can be reused to answer different requests, which can be time-saving for companies. It is important to answer through recognized standards as they are usually multi-stakeholder and independent, assuring a representation of all parties in an objective and unbiased way. Moreover, standards are a tool to compare the performances of various companies and to identify best practices.
How to answer CDP or GRI
CDP and GRI are sustainability reporting frameworks, meaning that companies need to implement some actions before being able to report anything. DFGE can help you define and implement your actions. Also, DFGE can support you through the CDP process via assessing your carbon footprint, answering the questionnaire or performing a response check. In addition, DFGE can define the report contents according to GRI. Please feel free to contact us for more information at email@example.com
More information about CDP: https://www.cdp.net/en-US/Pages/HomePage.aspx
More information about GRI: https://www.globalreporting.org/Pages/default.aspx
 The word Aspect is used in the GRI Guidelines to refer to the list of subjects covered by the Guidelines (e.g., Energy, Emissions, Products and Services)