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The CSRD introduces new requirements to standardize the sustainability reporting of companies in the EU. However, many companies already use existing frameworks to share their sustainability information with stakeholders. One widely used framework is , through which 23,000 companies worldwide disclosed environmental information in 2023. The CDP platform offers companies, cities, and authorities the opportunity to report on environmental impacts and receive a verified sustainability rating in return.

In this blog article you will learn all about the Carbon Disclosure Project (CDP), the topics that need to be disclosed for a CDP rating and detailed information about the CDP scoring methodology.

Rating Topics for CDP

In 2026, CDP uses a single Integrated Questionnaire that consolidates several environmental themes into one disclosure workflow. While all data is submitted together, the rating focuses on specific modules based on a company's impact and size.

• Climate Change: The primary module covering Greenhouse Gas (GHG) emissions (Scopes 1, 2, and 3), 1.5°C-aligned transition plans, and internal carbon pricing.
• Water Security: Focuses on water withdrawal, consumption, and pollution management, with increased alignment to ESRS E3 metrics.
• Forests: Covers the "big seven" high-impact commodities Cattle, Palm Oil, Soy, Timber, Cocoa, Coffee, and Rubber.
• Biodiversity & Plastics: Integrated modules designed to satisfy TNFD and GRI requirements; these remain largely unscored but are essential for regulatory preparedness.‍
• Oceans (New for 2026): A dedicated "pilot" module for marine ecosystem dependencies and risks, currently optional and unscored for the 2026 cycle.

Deep Dive: Understand the structure and methodology behind the CDP Questionnaire.

CDP Data Points on Climate Change

Climate change requires decisive action. To manage the risks effectively, companies must transparently disclose where they currently stand. They need to underpin their climate targets with clear actions, transition metrics and evidence of progress to achieve global goals such as halving emissions by 2030 and climate neutrality by 2050.

The disclosure of climate data through the CDP rating continuously evolves to reflect the latest scientific evidence and global policy developments. In the first two decades, the focus was on raising awareness of climate issues, promoting more ambitious targets and informing decision-making through high-quality governance data.

CDP Data Points on Forests

Around 22% of global greenhouse gas emissions are now attributed to the Agriculture, Forestry, and Other Land Use (AFOLU) sector, which requires decisive action. CDP has identified the global demand for agricultural commodities — specifically timber, cattle products, soy, palm oil, cocoa, coffee, and rubber — as the primary drivers of deforestation and ecosystem conversion. These raw materials form the basis for numerous products and therefore play a central role in the value chains of many companies.

The CDP rating therefore assesses the production and procurement of these raw materials in particular. While cocoa, coffee, and rubber were previously for disclosure only, from 2026 on they directly impact a company’s Forests score.

Companies can use standardized metrics from the (AFi) and the Science Based Targets Network (SBTN) to document progress toward "no-deforestation" and "no-conversion" goals. In addition, data on sourcing areas and traceability, but also on cooperation with smallholders, restoration, and nature conservation projects and the application of landscape concepts are disclosed.

CDP Data Points on Water Security

Water is a finite resource and its protection is essential. The CDP questionnaire helps companies to create transparency about their water-related dependencies, risks, and strategies and to pave the way for a water-safe economy.

The CDP rating publishes information about a company's management, governance, and use of water resources. It highlights data points on current and future water-related dependencies, impacts, risks, and opportunities.

It is important to CDP that companies have robust monitoring and accounting for all aspects of their water footprint and that they demonstrate an understanding of their water dependencies and impacts (water accounting).

CDP Data Points on Biodiversity

Biodiversity loss not only threatens ecosystems, but also economic and social foundations. As highlighted by the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES) and the Intergovernmental Panel on Climate Change (IPCC), there is a strong link between biodiversity and greenhouse gas emissions, resilience and adaptability to the threat of climate change.

However, the loss of biodiversity also poses a real risk: Biodiversity is the basis for all ecosystem services on which society ultimately depends and, unlike climate change, biodiversity loss is irreversible.

By 2026, biodiversity will be a core module within CDP’s Integrated Questionnaire, not a standalone pilot. The data points are specifically designed for high interoperability with the Taskforce on Nature-related Financial Disclosures (TNFD) and the European Sustainability Reporting Standards (ESRS) E4 (Biodiversity and Ecosystems). This enables companies to use their CDP response as the main data source for mandatory Corporate Sustainability Reporting Directive (CSRD) reporting in Europe.

Companies must disclose how they:

• Understand their biodiversity dependencies, impacts, risks and/or opportunities and identify where they should focus their efforts;
• Reflect on their ambitions to mitigate negative impacts on biodiversity, as well as their objectives and key strategies;
• decide which indicators and metrics to use to measure the success of the strategies; and
• disclose and monitor the success of the strategy.

As with the topic of plastics, the CDP questionnaire contains data points on biodiversity for all companies, but these are not yet included in the CDP score.

CDP Data Points on Plastic

Global plastic pollution poses a massive threat to ecosystems, economies and societies. Despite the globally recognized scale of the problem and the scope of its impact, many companies are still unaware of how they are contributing to the plastic crisis and the economic, legal and reputational risks they face in their value chains.

The 2026 CDP disclosure asks companies to report on their progress toward a circular economy. Specifically, it focuses on:

• Consumption reduction: Strategies to decrease the total volume of plastic used across the value chain.
• Virgin Material Phase-Out: Efforts to eliminate virgin plastic and increase the use of post-consumer recycled (PCR) content.
• Problematic Plastics: Identifying and removing "unnecessary" plastics (e.g., PVC, PFAS, and single-use items), as defined by the Ellen MacArthur Foundation.
• Reuse Models: The transition from single-use to scalable reuse and refill systems.
• Microplastics & Leakage: Quantifying and reducing the release of microplastics during production and product use.
• Design for Circularity: Improving the technical and practical recyclability or compostability of packaging and products.

While the Biodiversity and Plastics modules were not scored in previous years, 2026 is a transition phase. Most companies remain unscored in these modules to allow for data maturity. However, CDP introduced Leadership Recognition for companies that set and disclose Science Based Targets for Nature (SBTN). Additionally, full integration into the main CDP score is expected in future cycles as these global frameworks become de facto market standards.

Oceans as a New Rating Topic in 2026

The health of our oceans is linked to climate stability and global food security. Yet, historically, it has been underrepresented in corporate environmental reporting. In 2026, CDP reached a major milestone by adding a dedicated Oceans module to the integrated questionnaire. This expansion enables companies, particularly those in maritime transport, fisheries, and energy, to disclose data on their marine dependencies, impacts, and risks.

For the 2026 cycle, ocean-related questions are optional and unscored, offering organizations a "learning year" to align their internal data with emerging international frameworks, such as the . By disclosing ocean-related data now, companies can start their learning curve, build resilience against marine-related disruptions, and provide the transparency that capital markets increasingly demand.

Sector-Specific Questions in the CDP Rating

CDP requires companies from particularly environmentally intensive sectors to provide extended data disclosure. In addition to general questions, these companies must provide additional, sector-specific information defined by the CDP Activity Classification System (CDP-ACS).

The CDP-ACS categorizes companies based on their sources of revenue and their potential impact on climate change, forests, and water security.

Companies can be assigned to up to four questionnaire areas, but are only rated in their primary sector.

As sector-specific questions are customized, some questions may not be relevant for certain companies.

The CDP Scoring Method at a Glance

The CDP rating serves as a benchmark for environmental transparency and commitment. It helps companies to understand their position on the path to sustainable business and to make targeted improvements. The aim is to support companies in adapting to global environmental goals. At the same time, it provides stakeholders such as investors, customers, and partners with a clear insight into a company's environmental strategies.

How does CDP Scoring work?

The CDP rating assesses companies on the basis of questionnaires in the areas of climate change, forests, and water security. This evaluation is carried out in four successive stages, which reflect the progress of a company on the path to greater sustainability:

1. Disclosure – scores D- and D

Companies are assessed for the completeness of their reporting. Almost every question in the CDP questionnaire is included in this assessment, with the exception of biodiversity and plastics questions. The score depends on the amount and relevance of the data provided.

Example: A company reports on its emissions without analyzing them or taking action.

2 Awareness – Scores C- and C

This level checks whether a company understands the links between environmental issues and its business activities. However, it does not assess whether measures have been taken.

Example: A company recognizes water scarcity as a risk, but has not taken any measures to mitigate it.

3. Management – Scores B- and B

This level shows how well a company manages and implements its environmental impact. Points are awarded for specific measures to minimize the environmental impact.

Example: A goal to reduce emissions is pursued, supported by the use of renewable energies.

4 Leadership – Scores A- and A

To achieve this highest level, companies must demonstrate best practices and strategic actions (such as science-based climate targets) that distinguish them as leaders in environmental management.

Example: A company is committed to a forest-free supply chain and actively monitors its suppliers.

Why is CDP Scoring Important?

CDP scoring has two main objectives:

1. To incentivise: It motivates companies to progressively improve their environmental strategy - from transparency (disclosure) to leadership (leadership).
2. Enable comparability: It creates a standardised framework that allows companies, investors and other stakeholders to measure progress towards sustainability.

How the CDP Score is Calculated

A company's score is based on the points collected from the various questions in the areas of climate change, deforestation and water security.

• Disclosure and awareness: The score is based on the ratio of points earned to the maximum possible points.
• Management and leadership: A weighted score is calculated for these levels, taking into account the importance of each question for the respective industry. This enables a differentiated assessment that reflects the specific challenges of the various sectors.

CDP Scoring Innovations 2026

Several changes to the scoring method and requirements have been introduced for the CDP rating in 2026 (as of published until February 2026) to reflect the "Integrated Questionnaire" structure and rising standards for corporate leadership:

• The expanded "Forests" scoring scope includes: Building on the consolidation into a single Forests score in 2024, the 2026 cycle formally scores seven commodities. Cocoa, coffee, and rubber join cattle, soy, palm oil, and timber. This ensures that companies with exposure to these high-impact materials are evaluated on their specific no-deforestation and no-conversion efforts.
• Expansion of "Essential Criteria": The "essential criteria" system is now firmly established across all scoring levels. Failing to meet just one essential criterion (e.g., not having a valid 1.5°C-aligned target or specific governance evidence) will result in a lower score bracket (e.g., A- or B), regardless of the total number of points earned. This "gatekeeper" approach prevents companies from achieving high marks through selective reporting while neglecting fundamental environmental pillars.
• The 2026 A-List Thresholds: To qualify for the prestigious A-List in 2026, companies must meet increasingly rigorous verification and target standards.
  
  • Verification: Third-party verification of 100% of Scope 1 and 2 emissions is mandatory. Furthermore, verification of at least 70% of one Scope 3 category is required for Leadership.
  • Transition Planning: Companies must provide a publicly available climate transition plan aligned with the 1.5°C target that includes board-level oversight and clear financial mapping for the transition.
  • Nature Targets: For the first time, companies can be recognized in the Leadership tier for setting and disclosing science-based targets for nature (SBTN).
• SME Leadership Breakthrough: A major innovation for 2026 is the SME Climate Change "A" score. Previously, SMEs were often capped at a "B" rating, but now, they can achieve full leadership status by demonstrating 1.5°C alignment and robust environmental management.
• Water and Forest "Leadership" Rigor: The essential criteria for water security and forests have been strengthened to include more detailed data on wastewater treatment and traceability to the point of origin, reflecting the urgent need for supply chain transparency.

Strategies for Improving Your CDP Score

1. Increase transparency: Answer the CDP questions fully and in detail.
2. Analyze risks: Identify environmental risks, e.g. water scarcity or forest, and document them.
3. Implement measures: Set ambitious, science-based targets to minimize environmental impact.
4. Strengthen governance: Integrate sustainability into your business strategy and demonstrate progress along the value chain.

The path to a successful CDP score begins with thorough preparation. With a powerful software solution, you can manage your data centrally, complete your CDP questionnaire efficiently and gain in-depth insights. As a CDP Accredited Partner, we support you every step of the way.

Tactical Guide: See our expert recommendations on How Companies Can Improve Their CDP Rating