Climate Canonical Mapping Pack (CMP v0.3)

This CMP is accompanied by a machine-readable YAML representation that is structurally equivalent to this document and validates against CMP Schema v0.1 (JSON Schema Draft 2020-12).

CMP Metadata

  • CMP Name: Climate Canonical Mapping Pack
  • CMP Version: v0.3
  • Status: Frozen
  • Publication Date: 2026-02-02
  • Maintainer: Canonical ESG
  • License: CC BY 4.0
  • CDI Version Referenced: CDI v1

Note on Disclosure Intent

All mappings in this CMP are anchored to Canonical Disclosure Intents (CDIs).

CDIs define what is being disclosed.
This CMP documents how that disclosure intent is interpreted by specific reporting frameworks.

The underlying disclosure meaning remains stable regardless of framework evolution.

Scope Declaration

This Canonical Mapping Pack documents illustrative interpretations of climate-related disclosure intents.

Topic Scope

  • Climate-related disclosures

Disclosure Intents Covered

CDI-CLIM-01 through CDI-CLIM-32.

Reporting Frameworks Referenced

  • ESRS E1 (2023)
  • GRI 305 (2021)
  • CDP Climate Change Questionnaire (2024)

Intended Use

This CMP is provided as an illustrative reference.
It does not assert compliance, completeness, or authoritative interpretation.

Interpretation Principles

  • Interpretations reflect reasoned professional judgement
  • Framework texts remain authoritative
  • Ambiguity is documented rather than resolved
  • Quantitative, methodological, and governance disclosures are separated
  • No assessment of materiality, sufficiency, or ambition is performed

Disclosure Intent Mappings

CDI-CLIM-01 — Scope 1 GHG Emissions

Intent
Disclose the organisation’s total direct (Scope 1) greenhouse gas emissions for the reporting period, expressed in CO₂-equivalent.

ESRS

  • Reference: ESRS E1 — Gross Scope 1 GHG emissions
  • Mapping Type: Full

GRI

  • Reference: GRI 305-1
  • Mapping Type: Full

CDP

  • Reference: CDP — Scope 1 emissions
  • Mapping Type: Full

CDI-CLIM-02 — Scope 2 GHG Emissions

Intent
Disclose the organisation’s total indirect energy-related (Scope 2) greenhouse gas emissions.

ESRS

  • Reference: ESRS E1 — Gross Scope 2 GHG emissions
  • Mapping Type: Partial

GRI

  • Reference: GRI 305-2
  • Mapping Type: Partial

CDP

  • Reference: CDP — Scope 2 emissions
  • Mapping Type: Partial

CDI-CLIM-03 — Scope 2 Accounting Method

Intent
Disclose the accounting method(s) used for Scope 2 emissions.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-04 — Scope 3 GHG Emissions (Total)

Intent
Disclose the organisation’s total indirect value-chain (Scope 3) greenhouse gas emissions.

ESRS

  • Mapping Type: Partial

GRI / CDP

  • Mapping Type: Full

CDI-CLIM-05 — Scope 3 Category Coverage

Intent
Disclose which Scope 3 categories are included or excluded.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-06 — GHG Emissions Boundary

Intent
Disclose organisational and operational boundaries applied to emissions reporting.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-07 — Emissions Base Year

Intent
Disclose the base year used for emissions tracking and targets.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-08 — Emissions Reduction Target

Intent
Disclose emissions reduction targets and scope coverage.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-09 — Target Year

Intent
Disclose the year(s) by which emissions reductions are intended.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-10 — Emissions Calculation Methodology

Intent
Disclose methodologies, standards, emission factors, and assumptions used.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-11 — Scope 2 Emissions by Accounting Approach

Intent
Disclose Scope 2 emissions separately by accounting approach.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-12 — Drivers of Change in Emissions

Intent
Disclose the primary drivers of change in greenhouse gas emissions.

ESRS / GRI

  • Mapping Type: Partial

CDP

  • Mapping Type: Full

CDI-CLIM-13 — Scope 3 Emissions by Category

Intent
Disclose Scope 3 emissions by individual category.

ESRS

  • Mapping Type: Partial

GRI / CDP

  • Mapping Type: Full

CDI-CLIM-14 — Scope 3 Estimation Methods

Intent
Disclose estimation methods used for Scope 3 emissions.

ESRS

  • Mapping Type: Partial

GRI / CDP

  • Mapping Type: Full

CDI-CLIM-15 — Emissions Reduction Target Type

Intent
Disclose whether emissions reduction targets are absolute, intensity-based, or mixed.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-16 — Baseline Recalculations

Intent
Disclose whether and why emissions baselines have been recalculated.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-17 — Alignment with Climate Pathways

Intent
Disclose whether targets are described as aligned with specific climate pathways or scenarios.

ESRS / GRI

  • Mapping Type: Contextual

CDP

  • Mapping Type: Full

CDI-CLIM-18 — Interim Targets or Milestones

Intent
Disclose interim emissions reduction targets or milestones.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-19 — Assurance of Emissions Data

Intent
Disclose whether emissions data has been externally assured.

ESRS / GRI

  • Mapping Type: Partial

CDP

  • Mapping Type: Full

CDI-CLIM-20 — Level and Scope of Assurance

Intent
Disclose the level and scope of external assurance applied.

ESRS / GRI

  • Mapping Type: Partial

CDP

  • Mapping Type: Full

CDI-CLIM-21 — Emissions Data Restatements

Intent
Disclose whether emissions data has been restated.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-22 — Use of Carbon Credits, Offsets, or Removals

Intent
Disclose use of carbon credits, offsets, or removals.

ESRS / GRI

  • Mapping Type: Contextual

CDP

  • Mapping Type: Full

CDI-CLIM-23 — Data Quality or Uncertainty

Intent
Disclose known data quality limitations or uncertainty.

ESRS / GRI

  • Mapping Type: Partial

CDP

  • Mapping Type: Full

CDI-CLIM-24 — Use of Primary vs Secondary Data

Intent
Disclose whether emissions data relies on primary or secondary data sources.

ESRS / GRI / CDP

  • Mapping Type: Contextual

CDI-CLIM-25 — Emissions Intensity Metrics

Intent
Disclose emissions intensity metrics used.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-26 — Organisational Structure Changes

Intent
Disclose organisational changes affecting emissions comparability.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-27 — Climate Transition Plan Existence

Intent
Disclose existence of a climate transition plan.

ESRS

  • Mapping Type: Full

GRI

  • Mapping Type: Contextual

CDP

  • Mapping Type: Full

CDI-CLIM-28 — Governance Oversight of Climate

Intent
Disclose governance oversight of climate-related matters.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-29 — Internal Carbon Pricing

Intent
Disclose use of internal carbon pricing.

ESRS / GRI

  • Mapping Type: Contextual

CDP

  • Mapping Type: Full

CDI-CLIM-30 — Renewable Energy Instruments

Intent
Disclose use of renewable energy instruments such as PPAs or certificates.

ESRS / GRI / CDP

  • Mapping Type: Contextual

CDI-CLIM-31 — Climate Policy Engagement

Intent
Disclose engagement in climate-related policy or advocacy.

ESRS / GRI / CDP

  • Mapping Type: Full

CDI-CLIM-32 — Climate Risk Integration into Strategy

Intent
Disclose integration of climate-related risks into organisational strategy.

ESRS / GRI / CDP

  • Mapping Type: Full

Limitations and Known Gaps

  • Interpretations are non-authoritative
  • No sector-specific overlays included
  • No assessment of target ambition or performance
  • Framework evolution may require updates

Version History

v0.3

  • Expanded coverage to CDI-CLIM-01 through CDI-CLIM-32

v0.2

  • Expanded coverage to CDI-CLIM-01 through CDI-CLIM-22

v0.1

  • Initial publication (CDI-CLIM-01 through CDI-CLIM-10)