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CDP Framework · Methodology & Structure

CDP Reporting Framework

Complete guide to CDP's reporting framework across Climate Change, Water Security and Forests programmes. Understanding the methodology, questionnaire structure and scoring approach.

2026 Framework · Climate Water Forests
Climate Change

Comprehensive climate risk, emissions and targets framework

Water Security

Water risk assessment and management disclosure

Forests

Deforestation risk and supply chain transparency

Climate Change Framework

C0 Introduction

5 questions

General company information and introduction to reporting

Key Areas

  • Company details
  • Reporting year
  • Reporting boundary
  • Base year methodology

C1 Governance

4 questions

Board oversight and management responsibility for climate issues

Key Areas

  • Board oversight
  • Management responsibility
  • Employee incentives
  • Integration into strategy

C2 Risks & Opportunities

5 questions

Climate-related risks and opportunities identification and assessment

Key Areas

  • Risk identification
  • Opportunity assessment
  • Financial impact
  • Management strategies

C3 Business Strategy

4 questions

Integration of climate considerations into business strategy

Key Areas

  • Strategic planning
  • Scenario analysis
  • Transition planning
  • Capital deployment

C4 Targets & Performance

6 questions

Emissions reduction targets and performance tracking

Key Areas

  • Science-based targets
  • Scope 1&2 targets
  • Scope 3 targets
  • Progress tracking

C5 Emissions Methodology

3 questions

Approach to emissions accounting and calculation

Key Areas

  • Calculation methodology
  • Consolidation approach
  • Verification
  • Base year recalculation

C6 Emissions Data

10 questions

Detailed Scope 1, 2 and 3 emissions data and breakdowns

Key Areas

  • Scope 1 emissions
  • Scope 2 emissions
  • Scope 3 emissions
  • Biogenic emissions

C7 Emissions Breakdown

9 questions

Geographic, business unit and activity-based emissions analysis

Key Areas

  • Geographic breakdown
  • Business breakdown
  • Activity breakdown
  • Intensity metrics

C8 Energy

3 questions

Energy consumption, renewable energy use and energy efficiency

Key Areas

  • Energy consumption
  • Renewable energy
  • Energy efficiency
  • Energy-related activities

CDP scoring framework

D

Disclosure

0-25%

Transparency of environmental reporting

Completion of CDP questionnaire sections. Assessment of how comprehensive and transparent the environmental reporting is.

C

Awareness

26-50%

Understanding of environmental impacts and risks

Evidence of environmental risk assessment, impact measurement and understanding of environmental issues affecting the business.

B

Management

51-75%

Coordinated action on environmental issues

Clear environmental policies, targets, and management systems. Evidence of structured approach to environmental management.

A

Leadership

76-100%

Best practice environmental leadership

Best practice environmental management, ambitious targets, innovative approaches and industry leadership demonstration.

Water & Forests Programmes

Water Security Framework

Comprehensive assessment of water-related risks, dependencies and management strategies.

Key Sections

  • Current state assessment
  • Business strategy & planning
  • Procedures & requirements
  • Risks & opportunities
  • Water accounting
  • Linkages & trade-offs

Forests Framework

Supply chain transparency and deforestation risk assessment for forest-risk commodities.

Key Commodities

  • Timber products
  • Palm oil
  • Cattle products
  • Soy
  • Cocoa
  • Coffee

Related CDP Resources

CDP Reporting Guide

Complete guide to CDP reporting costs, process and requirements.

CDP Timeline

Key deadlines and submission timeline for CDP 2026 reporting.

CDP Support

Expert consultation for CDP framework implementation.