The CDP 2026 disclosure cycle typically opens in April and closes in mid-September. Companies submit via the Online Response System (ORS). Scores are published in December/January. Exact dates are announced annually on cdp.net.
What changed in the 2024+ CDP questionnaire?
From 2024, CDP merged the previously separate Climate Change, Forests, and Water Security questionnaires into a single Full Corporate Questionnaire with 13 modules. The legacy C0–C15, W0–W9 and F0–F6 codes are replaced by module numbers, and content is now aligned with IFRS S2/ISSB and ESRS.
Who has to disclose to CDP?
CDP disclosure is technically voluntary, but it is effectively required when requested by a CDP Supply Chain member or a signatory investor (over 750 financial institutions with more than USD 140 trillion in assets). Many large listed companies disclose annually to maintain investor access and supplier relationships.
How is the CDP score calculated?
CDP uses a four-level scoring scale: Disclosure (D-/D), Awareness (C-/C), Management (B-/B), and Leadership (A-/A). The score reflects completeness, environmental awareness, management actions, and leadership practices. The A List is published annually and is a widely cited ESG benchmark.
Can I reuse my GHG inventory or ISSB disclosure for CDP?
Yes. Much of Module 6 (consolidation) and Module 7 (climate performance) maps directly to the GHG Protocol and IFRS S2. Formist pre-populates the questionnaire from your existing GHG inventory, CSRD/ESRS or ISSB report, flagging gaps where CDP asks for additional detail.
What is the difference between CDP and IFRS S2?
IFRS S2 is a mandatory disclosure standard (in jurisdictions that adopt it) requiring a defined set of climate disclosures in financial reports. CDP is a voluntary questionnaire that asks for significantly more granular data (facility-level water, forests commodities, plastics, targets) and scores performance. From 2024, the CDP questionnaire is structured to align closely with IFRS S2 so companies can reuse most content.