CDP methodology · 2026
CDP methodology and reporting framework 2026
The CDP methodology is CDP’s own: an annual questionnaire, its reporting guidance and a question-by-question scoring methodology, all published at cdp.net rather than by any government.
The 2026 full corporate questionnaire has 13 modules, each question scored against four levels.
This page explains how that framework is built and how a response is turned into a score.
Definition
The CDP reporting framework is not a law
CDP’s reporting framework is the annual questionnaire, reporting guidance and scoring methodology that CDP itself writes and updates every cycle.
It is published by CDP, not by any government, and no UK instrument requires anyone to use it.
In 2026 the full corporate questionnaire and guidance were published on 22 April, and the scoring documents from 30 April.
CDP’s scoring introduction says the methodology works on the assumption that responses follow the reporting guidance, so the guidance is part of the framework, not an optional extra.
Beside them sit the essential criteria documents, category mapping and weighting documents, the year’s scoring changes and a verification FAQ, all linked from CDP’s How to Disclose page, with question-level help in CDP’s guidance hub and guidance for companies.
Everything that makes CDP matter — who asks, what it costs, whether it is mandatory — is on CDP reporting.
Three documents make the framework
- QuestionnaireWhat is asked
The numbered questions, presented according to your setup.
- Reporting guidanceHow to answer
Question-level guidance; the methodology assumes you follow it.
- Scoring methodologyHow it is scored
Criteria and points per question, per level, per issue.
Source: CDP Full Corporate Scoring Introduction 2026, “Other scoring resources”
Questionnaire structure
The 13 modules of the 2026 full corporate questionnaire
Since 2024 CDP has asked about every environmental issue in one integrated questionnaire, replacing the separate climate change, water security and forests questionnaires.
| Module | Title | Scope |
|---|---|---|
| 1 | Introduction | Integrated — reporting year, boundary, revenue, activities |
| 2 | Identification, assessment and management of dependencies, impacts, risks and opportunities | Integrated |
| 3 | Disclosure of dependencies, impacts, risks and opportunities | Integrated |
| 4 | Governance | Integrated |
| 5 | Business strategy | Integrated |
| 6 | Environmental performance — consolidation approach | Integrated |
| 7 | Environmental performance — climate change | Climate change only |
| 8 | Environmental performance — forests | Forests only |
| 9 | Environmental performance — water security | Water security only |
| 10 | Environmental performance — plastics | Plastics — unscored in 2026 |
| 11 | Environmental performance — biodiversity | Biodiversity — unscored in 2026 |
| 12 | Environmental performance — financial services | Integrated, financial services only |
| 13 | Further information and sign-off | Integrated — includes third-party verification |
Modules 1 to 6, 12 and 13 are integrated: their questions cover more than one environmental issue and are scored for each, under a separate methodology for climate change, forests and water security.
Modules 7 to 9 are specific to one issue each, and modules 10 and 11 cover plastics and biodiversity, which are not scored in 2026.
Module 12 is presented only to financial services organisations, and companies with mining projects see extra biodiversity datapoints.
The SME questionnaire mirrors the structure in modules 14 to 23, with new forests and water modules (21 and 22) in 2026.
The older climate questionnaire, with sections numbered C0 to C8, predates the 2024 integration and no longer describes the questionnaire.
A plain-language walk-through of each module, and what changed in 2026, is on the CDP questionnaire 2026.
CDP methodology
How a question is scored
The scoring methodology gives, for every question, the criteria for points at each of the four levels and a table of the points available.
Only the answer to a given question is used to score it, unless the methodology says a cross-check applies.
Unanswered questions score zero, and for certain key datapoints a blank scores zero against a larger denominator — the methodology labels these “non-disclosure routes”.
Scores are percentages of the points available on the routes a response takes, so a company that answers fewer questions because they do not apply is not penalised.
Comment columns are not scored unless the methodology says so, and at Management level some open-text answers are assessed on their content.
Scoring is mostly automated, with CDP-trained scoring partners for open text and CDP’s own team running quality checks.
CDP scores only what is in the response: links, attachments and sustainability reports are not considered unless asked for, and the Science Based Targets initiative’s database is the one outside source it checks.
| Scoring approach | How points are awarded |
|---|---|
| Cumulative | Points, or fractions of points, per datapoint provided, up to the maximum |
| All-or-nothing | Every requested datapoint must be present for any points |
| Proportional | In proportion to completed cells or complete rows in a table |
| Best row | Only the highest-scoring row counts ("one row scored") |
| Best row(s) | The best combination of rows (questions 2.2.2, 5.1.1, 7.53.1/7.53.2) |
| Best question | Only the higher-scoring of the absolute and intensity target questions |
From points to a grade
Levels, weightings and essential criteria
A response is assessed first at Disclosure, and it moves up a level only by passing a minimum threshold and every essential criterion for the level below.
Disclosure and Awareness scores are simple percentages of points achieved.
Management and Leadership scores are weighted: every scored question sits in a scoring category, and each category is weighted by its importance for the discloser’s sector.
CDP says these category scores do not necessarily correspond to questionnaire modules, and disclosers receive them alongside the overall grade.
Essential criteria are hard gates: for climate change they apply at Awareness, Management, Leadership and the A List, and for forests and water security at Leadership and the A List.
CDP introduced climate essential criteria below the A List in 2024; before that, as its FAQs explain, they applied only to reaching an A.
The thresholds are provisional in CDP’s own words, and it can adjust them before scores are released; the detail is on CDP scores and scoring methodology.
| Level | Lower grade | Upper grade |
|---|---|---|
| Disclosure | D- (1–49%) | D (50–80%) |
| Awareness | C- (1–44%) | C (45–80%) |
| Management | B- (1–44%) | B (45–75%) |
| Leadership | A- (1–69%) | A (70–100%) |
Sector specificity
Sector questions, and why only one sector is scored
Activities decide sectors
CDP’s Activity Classification System maps the activities you earn revenue from to questionnaire sectors. Any sector with at least 20% of revenue is allocated to you.
Only one is scored
An organisation can be allocated up to four questionnaire sectors, including General, but is scored on its primary sector only.
New and moved sectors
Aviation is new (over 20% of revenue from passenger airlines or air freight), gas utilities joined energy utilities and power generators, and real estate services moved to Real estate.
Organisations in high-impact sectors see sector-specific questions in addition to the general ones, and the scoring criteria can vary with them.
Allocation follows the CDP Activity Classification System, a three-tier system of activity, activity group and industry, and the primary sector is the one with the highest share of revenue.
The new Aviation sector is scored like Transport services, except for targets, which follow the Energy utilities and power generators approach, according to CDP’s 2026 scoring changes.
Check your allocation at setup: sector questions that are not your primary sector are still asked, but not scored.
A CDP report example
What a CDP response actually contains
A CDP “report” is not a designed document: it is a set of numbered answers entered in the CDP Portal, many of them tables.
Only a handful of questions are mandatory for submission; a response can be submitted incomplete, with the scoring consequences that follow.
The Portal can export the questionnaire to Word, and CDP’s documents can be exported as PDFs, but answers are entered in the Portal itself.
Once scored, a company’s grade appears on CDP’s scores pages if it is public, and full public responses are available to signatories, members, Enhanced fee payers and data licensees, according to CDP’s data page.
Emissions answers follow the GHG Protocol scopes, which is why the same figures can be reused in UK statutory reporting.
The simplest way to see a real CDP response is to ask a customer or peer that discloses publicly, or to request one of your 20 or 100 data entitlements through the fee tier you pay.
| Question | What it asks |
|---|---|
| 1.1, 1.2, 1.4 | Introduction questions, including response language (1.1) and reporting year (1.4) — mandatory for everyone |
| 1.4.1 | Revenue, if you choose to disclose it |
| 1.10 | An introduction question mandatory for financial services |
| 2.2.2 | The process for identifying, assessing and managing risks |
| 7.6 and 7.7 | Scope 1 and Scope 2 emissions |
| 7.9.1 to 7.9.3 | Verification of emissions figures |
| 7.26 | A climate question mandatory if a Supply Chain member requested you |
| 7.53.1 and 7.53.2 | Absolute and intensity emissions targets |
Alignment
Where the framework sits: IFRS S2, TCFD and UK SRS
CDP says the ISSB’s climate standard, IFRS S2, has been the foundational baseline for its climate disclosure since 2024, and that its climate datapoints have been aligned with the TCFD recommendations since 2018.
From June 2026, CDP’s guidance also flags alignment with jurisdictional IFRS S2-based climate standards.
UK SRS S2 is the UK’s version of IFRS S2, published by the Department for Business and Trade on 25 February 2026; the FCA’s final rules of 30 September 2026 apply it to listed companies in scope on a comply-or-explain basis from 2027.
So the framework’s climate modules gather much of what UK SRS S2 asks for, though a CDP response is not a UK SRS disclosure.
The full mapping to TCFD, the ISSB, GRI and SASB is on CDP reporting standards, and the UK landscape on ESG reporting requirements in the UK.
The three scored themes are covered on CDP environmental reporting; the fee on CDP pricing; the dates on the CDP reporting timeline.
If you would like to talk your response through, contact us or book a free 15-minute call.
Whether a response is scored at all — the deadline, the language, the questionnaire type — is set in CDP’s Terms of Disclosure, not in the methodology.
Frequently asked
CDP methodology — frequently asked
What is the CDP reporting framework?
It is CDP's annual corporate questionnaire, its reporting guidance and its scoring methodology, which CDP writes and updates every disclosure cycle. It is not a law or a regulator's standard. Since 2024 it has been a single integrated questionnaire; the 2026 full corporate questionnaire has 13 modules, and a shorter SME questionnaire exists for smaller organisations.
What is the CDP methodology?
CDP's scoring methodology sets out, question by question, the criteria for points at each of four levels — Disclosure, Awareness, Management and Leadership — and the points available. Disclosure and Awareness are simple percentages; Management and Leadership are weighted by scoring category, with sector-specific weightings. Thresholds and essential criteria decide which level a response reaches.
How many modules are in the CDP questionnaire?
Thirteen in the 2026 full corporate questionnaire. Modules 1 to 6, 12 and 13 are integrated across environmental issues; modules 7, 8 and 9 are specific to climate change, forests and water security; modules 10 and 11 cover plastics and biodiversity and are unscored in 2026. The SME questionnaire uses modules 14 to 23.
What does a CDP report look like?
A CDP response is a set of numbered answers entered in the CDP Portal — for example question 1.4 for the reporting year, questions 7.6 and 7.7 for Scope 1 and Scope 2 emissions, and questions 7.53.1 and 7.53.2 for absolute and intensity targets. It can be exported to Word from the Portal. CDP then publishes scores, and public responses can be accessed under CDP's data access rules.
What is the CDP process?
Get access to the CDP Portal through your request link or the Register to Disclose form; confirm a Submission Lead; choose and pay the admin fee or select No fee payable; complete questionnaire setup; answer the modules presented to you; and submit by the scoring deadline if you want a score. Amendments are accepted until the questionnaire closes, but only those submitted by the scoring deadline are scored.
Does CDP score attachments and links?
Generally no. CDP's scoring introduction says information outside the response is not considered, and weblinks or attachments are not scored unless the methodology specifically asks for them. The one external source CDP does use is the Science Based Targets initiative's database of validated targets.
Is the CDP framework aligned with IFRS S2?
Yes. CDP says the ISSB's climate standard, IFRS S2, has been the foundational baseline for its climate disclosure since 2024, and in 2026 its guidance began flagging alignment with jurisdictional IFRS S2-based climate standards. UK SRS S2 is one of those: the UK's version of IFRS S2, published by the Department for Business and Trade on 25 February 2026.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner. Secondary commentary is never the source for a number.
- CDPFull Corporate Scoring Introduction 2026 (V1.2)
The 13 modules; integrated and issue-specific scoring; methodology structure; scoring approaches; primary sector; open text; appeals.
- CDPFull Corporate Scoring Changes 2026
Module titles; the 2026 changes by module; Aviation sector.
- CDPKey changes to the 2026 questionnaire (January 2026)
The 2024 integration; the SME module layout (14–23); ocean content by module.
- CDPCorporate Questionnaire Version Control Table 2026 (V1.2)
Questionnaire published 22 April 2026; IFRS S2-based jurisdictional alignment flagged from 10 June 2026.
- CDPScoring levels and essential criteria — FAQs
The four levels; essential criteria history; CDP-ACS and the 20% revenue rule; publication weeks.
- CDPScores and A Lists
Where scores are published, and the licence terms for using them.
- CDPScores and A Lists (data page)
Access routes to public responses and data.
- CDP Help CenterKA-01079 — Submitting and editing your CDP response
Mandatory questions for submission; amendments policy.
- CDP Help CenterKA-01160 — Understand your score
Category scores; overall score logic; what is scored in 2026.
- CDPHow to Disclose — scoring materials
Where the methodology, category mapping and weighting documents are published.
- CDPGuidance
CDP's guidance hub.
- CDPGuidance for companies
Company questionnaire guidance.
- CDPAlignment with disclosure frameworks and standards
IFRS S2 baseline since 2024; TCFD since 2018; GHG Protocol.
- CDPTerms of Disclosure 2026
Scoring eligibility, scored languages and publication of scores.
- GHG ProtocolCorporate Value Chain (Scope 3) Standard
The Scope 1–3 categories behind Module 7.
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