Big 4: CSRD FY 2024 Analysis
Key learnings from CSRD analysis from each of the Big 4 audit firms. Understand length of Sustainability Statements, IROs used and more.
In 2024, CDP introduced an extra layer of essential criteria for climate change scoring across different levels. These criteria must be met for organisations responding to the full corporate questionnaire on climate change to progress their score to the next level, ensuring organisations disclose critical data points necessary for understanding environmental impact..
CDP’s Climate Change Scoring Essential Criteria 2024 document aims to outline the essential criteria across levels below and including the A list, reflecting the order of topics that arise in the 2024 Full Corporate Questionnaire.
For each essential criteria topic,CDP outlines the following:
To read more about the Climate Change essential criteria, click here: https://cdn.cdp.net/cdp-production/comfy/cms/files/files/000/009/177/original/CDP_Climate_Change_Scoring_Essential_Criteria_2024.pdf
Read the Water Security essential criteria here: https://cdn.cdp.net/cdp-production/comfy/cms/files/files/000/009/179/original/CDP_Water_Security_Scoring_Essential_Criteria_2024.pdf
Read the Forests essential criteria here: