CDP Reporting for companies: Disclosure, questionnaires, and scoring explained

For many companies, CDP (Carbon Disclosure Project) is a key channel for disclosing climate and environmental data to investors, customers and other stakeholders. Especially in international supply chains, CDP is widely used to request structured information on emissions, climate risks, water, forests and other environmental topics.

This makes CDP more than just a sustainability questionnaire. A CDP disclosure shows how reliably a company collects, manages and documents its environmental information. For many organizations, CDP is therefore becoming an important part of ESG data management.
 

What is CDP?

CDP is a global non-profit organization that operates a platform for the standardized disclosure of environmental information. Companies use CDP to report on climate- and environment-related risks, opportunities, strategies, targets, metrics and actions.

Participation can be voluntary or initiated by investors, customers, banks or other so-called requesters. CDP is not a legal reporting obligation like the CSRD. In practice, however, a CDP request can create significant business pressure, for example when key customers require transparency on emissions or supply chain risks.
 

Which topics does CDP cover?

The main focus remains on climate data. This includes, among other things:

• Scope 1, Scope 2 and Scope 3 emissions
• Energy consumption and energy sources
• Climate risks and opportunities
• Climate targets and reduction measures
• Governance and responsibilities
• Transition planning and progress tracking

Depending on the company profile and questionnaire, CDP also covers additional environmental areas such as water, forests, biodiversity, plastics and nature-related topics. Which modules and questions are relevant depends, among other things, on the industry, company size, the requesters involved and the information provided in the CDP portal.
 

Which companies is CDP relevant for?

CDP is particularly relevant for companies that:

• are asked by investors or customers to disclose environmental data
• are part of international supply chains
• have high Scope 3 emissions or complex procurement structures
• want to manage climate and environmental data more systematically
• want to professionalize their ESG reporting
• are preparing for regulatory requirements such as CSRD/ESRS

Small and medium-sized companies may also be affected if large customers request CDP data as part of their supply chain management.
 

How does CDP reporting work?

The CDP process follows an annual disclosure cycle. Companies register in the CDP portal, review their request, confirm internal responsibilities and then complete the relevant questionnaire.

The process typically includes the following steps:

• Review the request and requester
• Define internal responsibilities
• Complete the questionnaire in the portal
• Collect relevant data and supporting evidence
• Review and approve responses internally
• Submit the CDP response

For the 2026 disclosure cycle, CDP refers to mid-September as the relevant scoring deadline. The scoring deadline is the date by which companies must submit their CDP response in order to be considered for official CDP scoring. Official CDP pages currently show different dates, including September 16 and September 17, 2026. Companies should therefore always check the information in the CDP portal and the latest CDP Terms of Disclosure.
 

What data do companies need for CDP?

To report through CDP, companies primarily need reliable environmental and climate data. This includes emissions data, energy consumption, calculation methods, emission factors, climate targets, actions, responsibilities, risk analyses and supporting evidence.

Scope 3 is often particularly challenging. Much of the required data is not held centrally within the company, but sits with suppliers, procurement teams, production systems or local business units. Without clear data ownership, CDP can quickly turn into a manual coordination process. The key is therefore not only to have the right figures. Companies also need to document where the data comes from, how it was calculated and who reviewed it.
 

How does CDP scoring work?

CDP assesses responses based on its published scoring methodologies. Scores generally range from D- to A. They indicate how comprehensively and systematically a company discloses environmental information and how mature its management of the relevant topics is.

The scoring levels can broadly be understood as follows:

• D / D-: disclosure of basic information
• C / C-: awareness of environmental impacts, risks, and opportunities
• B / B-: structured management approaches and actions
• A / A-: advanced management and leadership

A CDP score is not simply an assessment of absolute environmental performance. It primarily evaluates transparency, completeness, management maturity, traceability and progress. Companies should therefore not only optimize individual metrics, but set up the entire response process consistently.
 

CDP, CSRD, GRI and ISSB: How is CDP different from other ESG standards?

CDP is not a legal reporting obligation and it is not a traditional sustainability reporting standard like GRI or ESRS. CDP is a market-driven disclosure platform that enables companies to provide structured climate and environmental data to investors, customers and other stakeholders.

The main difference lies in the purpose. While the CSRD and ESRS create a regulatory reporting obligation for companies in scope, CDP primarily supports the standardized response to external data requests. GRI helps companies publicly report their impacts on the economy, the environment and people. ISSB/IFRS S2 focuses on climate-related information that is decision-useful for capital market participants.

Despite these differences, there are many overlaps in content. CDP data touches on topics that are also relevant for CSRD/ESRS, GRI or IFRS S2, such as governance, strategy, risks, metrics, targets, actions, emissions, energy and supply chain information.

CDP therefore does not replace CSRD reporting, GRI or ISSB. What companies need instead is an integrated ESG data foundation that can serve different requirements: regulatory reports, CDP questionnaires, customer requests, GRI reporting and internal management.
 

How companies can prepare for CDP

Good preparation starts with a clear data structure. Companies should assess early which CDP topics are relevant, which data is already available and which departments need to be involved.

The most important elements include:

• clear responsibilities for each data point
• methodologically sound emissions accounting
• central documentation of data sources
• traceable calculation methods
• structured evidence management
• alignment with CSRD/ESRS data points
• internal quality assurance before submission
• evaluation of prior-year responses and score feedback

This allows companies not only to complete CDP on time, but also to use it as a management tool for climate and environmental data.
 

Capture and manage CDP data efficiently with Envoria

CDP enables companies to disclose climate and environmental data in a standardized way. Envoria KPI Management supports companies in collecting and managing CDP-relevant data, completing CDP questionnaires and preparing reports.

With Envoria, companies can structure CDP data effectively:

• collection and management of CDP-relevant data in Envoria
• guided data entry based on the current CDP questionnaires
• central documentation of evidence and data sources
• audit trail for transparent and traceable reporting

This allows CDP to be integrated into robust ESG data management instead of being handled as an isolated questionnaire shortly before the deadline.
 

Conclusion: CDP requires reliable ESG data

CDP shows not only which climate and environmental data a company discloses, but also how well this data is managed and documented internally. For companies, CDP is therefore particularly relevant when investors, customers or supply chain partners expect reliable information on emissions, climate risks and environmental actions.

Clear responsibilities, traceable calculation methods, documented evidence and a consistent data foundation are essential for high-quality CDP reporting. This is especially true for Scope 3 emissions, supply chain data and alignment with CSRD/ESRS requirements.

Companies that prepare for CDP systematically can reduce manual effort, improve data quality and use climate and environmental data for ESG reporting, customer disclosures and internal management.