CDP reporting: what it is and how it scores
CDP is the world’s largest voluntary environmental disclosure system.
Companies answer a questionnaire on climate change, water security and forests, and CDP scores the response from disclosure through to leadership.
This page explains what CDP is, how the questionnaire and A–D scoring work, the 2026 deadlines, and where CDP sits alongside UK SRS, IFRS S2 and TCFD — without the unsourced cost figures that crowd most CDP guides.
What CDP is
CDP — formerly the Carbon Disclosure Project — is a global environmental disclosure system run by the charity CDP Worldwide.
It is not a regulator and not a standard-setter; it is a platform that collects, scores and publishes environmental data.
Companies, cities, states and regions respond to a questionnaire, and CDP turns those responses into comparable scores. In 2025, more than 23,100 organisations disclosed through CDP, including over 22,100 companies representing more than half of global market capitalisation[1].
Disclosure is voluntary. A company typically responds because a customer, investor or supply-chain partner has requested it, or because it chooses to disclose as a self-selected company[1].
For 2026, CDP’s Capital Markets Signatories — over 540 financial institutions with more than US$110 trillion in assets — are requesting over 43,000 organisations to disclose[1]. That investor demand is the main reason CDP reporting matters even though it is not mandatory.
Climate change, water security and forests
CDP runs three environmental themes: climate change, water security and forests. Since 2024 these no longer sit in three separate forms — they are combined in a single integrated corporate questionnaire[6].
The questionnaire is organised into modules such as Governance, Business Strategy and Environmental Performance, with some modules common to every theme and others specific to a sector or issue[1].
A company discloses on the themes relevant to it — determined by who requested the data, CDP’s industry impact classification, or its own assessment[1].
| Theme | What it covers | How it is asked |
|---|---|---|
| Climate change | Governance, strategy, risks and opportunities, targets and Scope 1, 2 and 3 emissions | Integrated corporate questionnaire |
| Water security | Water-related risks, dependencies, governance and performance | Integrated questionnaire; theme opt-in |
| Forests | Deforestation risk in commodity supply chains and related governance | Integrated questionnaire; theme opt-in |
The A–D scoring ladder
CDP assesses each response across four consecutive levels, which together form a ladder from simply reporting data to demonstrating environmental leadership[3].
Disclosure (D/D−) measures how complete the reporting is. Awareness (C/C−)reflects how well a company understands the way environmental issues intersect with its business[3].
Management (B/B−) recognises evidence of action and processes to manage those issues, and Leadership (A/A−) represents best practice — ambitious strategies, verified progress and sector-leading action[3].
Companies that are requested to disclose but do not respond, or provide too little information to be evaluated, receive an F — which signals non-disclosure rather than poor performance[3].
Only Leadership-level companies reach the A List. In 2025, 899 companies made the Corporate A List — around 5% of the roughly 20,000 companies scored — and 27 achieved a Triple-A across climate, water and forests[2].
| Level | Band | What it signals |
|---|---|---|
| Leadership | A / A− | Best practice: ambitious strategy, verified progress, sector-leading action |
| Management | B / B− | Evidence of action and processes to manage environmental issues |
| Awareness | C / C− | Understanding of how environmental issues affect the business |
| Disclosure | D / D− | Completeness of reporting — data provided but not yet acted on |
| Non-disclosure | F | Requested but did not disclose, or gave insufficient information |
Timeline and deadlines
CDP runs an annual disclosure cycle. For 2026 the questionnaire, guidance and scoring methodologies were published in the spring — the questionnaire and guidance in the week of 20 April, and the scoring methodology in the week of 27 April[5].
The cycle itself opens in June and runs for around four months[1].
The key date is the scoring deadline of 17 September 2026: a response must be submitted by then to be eligible for a CDP score[4].
Edits can continue after that, but the questionnaire closes on 19 November 2026, after which responses can no longer be changed[4]. Because CDP can revise these dates, confirm them against CDP’s Disclosure Hub before you plan around them.
For a fuller breakdown of each phase, see our CDP reporting timeline.
| Milestone | Timing (2026) | What it means |
|---|---|---|
| Questionnaire & guidance published | Week of 20 April | Prepare responses against the 2026 framework |
| Scoring methodology published | Week of 27 April | See how each answer will be scored |
| Disclosure cycle opens | June | Submit through the CDP Portal |
| Scoring deadline | 17 September | Cut-off for a response to be scored |
| Questionnaire closure | 19 November | Responses locked; no further edits |
CDP, UK SRS, IFRS S2 and TCFD
CDP is not the UK’s statutory reporting regime, but the two are closely connected through the international standards.
Since 2024, CDP has aligned its corporate questionnaire with the ISSB’s IFRS S2 climate standard, which it uses as the foundational baseline for climate disclosure[6].
IFRS S2 fully incorporates the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), so CDP’s climate questions carry that TCFD structure through[6].
UK SRS S2 is the UK’s endorsement of IFRS S2. That shared lineage means a company that already discloses through CDP will have gathered much of the governance, strategy, risk and emissions data it needs for UK SRS reporting — though the two remain distinct exercises with different audiences and rules.
For how CDP maps onto other frameworks, see our CDP and reporting standards analysis and the broader CDP framework guide.
CDP reporting: frequently asked questions
What is CDP?
CDP is a global, voluntary environmental disclosure system run by the charity CDP Worldwide. Companies, cities, states and regions respond to a questionnaire covering climate change, water security and forests, and CDP scores and publishes the results. In 2025, over 23,100 organisations disclosed through CDP, including more than 22,100 companies representing more than half of global market capitalisation. CDP describes itself as the world’s largest environmental disclosure system.
Is CDP reporting mandatory?
No. CDP is a voluntary disclosure platform. Companies respond either because a customer, investor or supply-chain partner has requested it, or because they choose to disclose voluntarily as a self-selected company. It is separate from the UK’s statutory regime, but the corporate questionnaire is aligned with IFRS S2, which underpins UK SRS S2, so the data collected can support mandatory climate reporting.
How does CDP scoring work?
CDP scores each response across four consecutive levels: Disclosure (D/D−), Awareness (C/C−), Management (B/B−) and Leadership (A/A−). The bands track a company’s progress from simply disclosing data, through understanding and managing its environmental impacts, to demonstrating leadership. Companies that are requested to disclose but do not, or provide insufficient information to be evaluated, receive an F. Only Leadership-level (A) companies appear on CDP’s annual A List.
What is the CDP deadline for 2026?
CDP’s 2026 disclosure cycle opens in June and runs for around four months. The scoring deadline — the cut-off for a response to be eligible for a CDP score — is 17 September 2026. Edits can still be made until the questionnaire closure date of 19 November 2026, after which responses are locked. Always check CDP’s Disclosure Hub for the confirmed dates, as CDP can revise them.
What does CDP cover — climate, water and forests?
CDP runs three environmental themes: climate change, water security and forests. Since 2024 these sit within a single integrated corporate questionnaire built around modules such as Governance, Business Strategy and Environmental Performance, rather than three separate forms. Companies disclose on the themes that are relevant to them, based on a request, CDP’s industry impact classification, or their own assessment.
How does CDP relate to UK SRS, IFRS S2 and TCFD?
CDP aligned its corporate questionnaire with the ISSB’s IFRS S2 climate standard in 2024 and uses IFRS S2 as the foundational baseline for climate disclosure. IFRS S2 fully incorporates the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Because UK SRS S2 is the UK’s endorsement of IFRS S2, responding to CDP can help a company gather and structure much of the same climate data it will need for UK SRS reporting — though CDP and UK SRS remain distinct.
- CDP Disclosure 2026 — CDP Worldwide · 2026 cycle; 23,100+ organisations in 2025; 540+ signatories, US$110tn+, 43,000+ orgs requested in 2026
- CDP Scores and A Lists — CDP Worldwide · 22,100+ companies disclosed in 2025; 899 on the 2025 Corporate A List; 27 Triple-A
- Understand your score as a disclosing company — CDP Help Center · Four scoring levels: Disclosure (D/D−), Awareness (C/C−), Management (B/B−), Leadership (A/A−)
- Terms of Disclosure — CDP Worldwide · Scoring Deadline 17 September 2026; Questionnaire Closure 19 November 2026
- How to Disclose — CDP Worldwide · Cycle opens June; questionnaire/guidance published week of 20 April; scoring methodology week of 27 April
- CDP’s Alignment with Disclosure Frameworks and Standards — CDP Worldwide · IFRS S2 foundational baseline since 2024; CDP is the ISSB’s key global climate disclosure partner