In “The New CDP Reporting Process: Key Changes, Insights and Action Items,” Orrick describes significant changes to the CDP questionnaire process that are expected to significantly expand the number of companies asked to report on a broader array of sustainability topics at a more granular level for the 2024 reporting cycle. Aimed at enhancing alignment with the European Sustainability Reporting Standards (ESRS) and the ISSB’s climate reporting standards (IFRS S2), the firm suggests sound action items for companies to help effectively manage the process.