Standards & schemes

CDP Disclosure Framework

CDP

Disclosure platform
Issuer / operator
CDP
Geography
Global
Sectors
All sectors (investor/customer-driven)
Scope unit
Company
Current edition
CDP Corporate Questionnaire — 2026 disclosure cycle
Edition status
Published
Next edition review
Not yet reviewed. Help review this fact
Access to standard text
Free
Binding status
Voluntary
Binding in
Not yet reviewed. Help review this fact
Materiality lens
Not yet reviewed. Help review this fact
Reporting / measurement unit
Company
Assurance expectation
None
Interoperability
Not yet reviewed. Help review this fact
Instrument kind
Disclosure

In brief

What this profile covers

CDP runs the global environmental disclosure system through which companies, cities and states report on climate change, water security and forests. Disclosure is requested annually on behalf of institutional investors and large buyers, and responses are scored from A to D- against CDP's methodology, with the A List as the recognised benchmark. The corporate questionnaire has been consolidated into a single integrated questionnaire per disclosure cycle (the 2026 cycle is current), aligned where possible with IFRS S2 and ESRS to reduce duplicate reporting. Scores are widely used in procurement and investor screening, which gives CDP an outsized influence on corporate disclosure practice. A CDP score is an assessment of disclosure completeness and quality against the questionnaire methodology; it is not a certification, not an audit of underlying data, and not proof of performance. Response-level data feeds scores that investors and procurement teams can compare across thousands of companies, and the questionnaire's annual revision keeps disclosure requirements moving with regulation. Non-responders receive an automatic F, making silence itself a visible signal. Using this framework does not by itself verify data accuracy, legal compliance or sustainability performance.

Conditional relationships

Claims it may support

A relationship does not mean that the standard proves or validates every use of a claim.

We've cut net GHG emissions 24.5% vs our 2018 baselineProvides evidence relevant to · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
Evidence and conditions
Edition reviewed
CDP Corporate Questionnaire — 2026 disclosure cycle
Covered scope
Company / group
Market
Global
Evidence normally needed
Published disclosure/report prepared in accordance with the standard; separate assurance statement where the claim implies independent verification
Assurance
Third-party verification encouraged
Chain of custody
Not applicable — the scheme defines no chain-of-custody model
Relationship source ↗

Recognition & legal context

Laws referencing it

No reviewed law references are published.

Provenance5 profile updates
Profile update 5
Imported source-linked claim and dictionary relationship reviews. Public profile remains Founding edition · public beta.
Profile update 4
Added source-linked instrument, organisation and conformity classifications. Public profile remains Founding edition · public beta.
Profile update 3
Applied the owner/editor-approved Review 01 source and edition corrections. Public profile remains Founding edition · public beta.
Profile update 2
Initial profile published after recorded site-owner/editor review of the complete standards batch.
Profile update 1
Initial private editorial draft imported from the reviewed standards handover.

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