Key Takeaways:
- The 2026 cycle introduces targeted updates that signal how CDP expectations are evolving across environmental themes.
- Reviewing prior disclosures now uncovers practical ways to strengthen 2026 reporting outcomes.
- With rising expectations, early and strategic planning is crucial.
- Businesses need to strengthen data governance to meet increased scrutiny.
- Climate risk and scenario analysis is an essential component.
- Organizations need to understand which environmental target frameworks are right for them.
- Creating a demonstrable, credible pathway from plans to action sends the right signals.
CDP, formerly known as the Carbon Disclosure Project, is a cornerstone of corporate sustainability reporting. With nearly 25,000 organizations disclosing in 2025, almost two-thirds of the global market are sharing progress on their environmental impacts such as climate change, water security, forests, and biodiversity. Using major frameworks, such as the International Sustainability Standards Board (ISSB), Global Reporting Initiative (GRI), Task Force on Climate-Related Financial Disclosures (TCFD), and Taskforce on Nature-related Financial Disclosures (TNFD), CDP is also helping organizations prepare for new and developing environment, social, and governance (ESG)-related regulatory disclosures around the world.
CDP Changes in 2026
For the 2026 reporting cycle, CDP is introducing updates to clarify reporting expectations, expand environmental topics, and better align disclosures with emerging global frameworks. The updates below summarize the key changes for reporters.
- Introduction of ocean-related issues into CDP’s existing framework and modules. While all organizations responding to the full corporate questionnaire will have the ability to opt in, CDP strongly encourages high-impact sectors, such as fishing and aquaculture, shipping, and offshore energy, to disclose ocean-related information. Ocean content in the 2026 questionnaire will not be scored, in line with CDP’s precedent of allowing organizations time to evaluate and prepare for disclosure.
- For climate change, CDP is closely monitoring the Greenhouse Gas (GHG) Protocols for upcoming changes to their suite of standards and guidance materials and will adjust questions as necessary. In response to the timeline of the GHG Protocol Land Sector and Removals Standard (LSRS), CDP does not expect organizations to report quantitative data in alignment yet, but will instead provide time for organizations to collect data and align in future cycles. Finally, CDP’s scoring for climate-related matters will be streamlined and clarified.
- Organizations disclosing to the forests questionnaire will see all seven commodities align, providing a more comprehensive, single score for forests. Commodity sub-scores will be provided to disclosers and data users.
- Water security will now allow organizations to disclose validation of their freshwater targets. There will be specific questions regarding the level of wastewater treatment, as well as questions about how water pollutant management is measured for success.
- As in past years, plastics and biodiversity modules will be made available for organizations to opt-in but remain unscored.
Preparing for the 2026 CDP Disclosure Cycle
With the 2025 CDP disclosure behind us, now is the time to reflect on the Corporate Questionnaire and evaluate areas for improvement in the 2026 season. Whether you have reported for the past 25 years or are just starting your CDP journey, these actionable tips will help you prepare for the upcoming 2026 cycle.
1. Start Early
CDP has shared their commitment to enhancing the reporting experience, including providing clearer guidance materials, as it seeks to strengthen the link between data and action. The 2026 materials are scheduled to be released in late April. With the 2025 scores released, organizations can leverage the existing 2025 disclosure materials, including the Scoring Methodologies, to re-evaluate their most recent submissions. This approach can help reporters assess improvement opportunities and develop a strategy for 2026 and beyond.
Our Advice: Organizations should think of CDP as a strategic exercise, preparing their organization for compliance with current and developing ESG-related disclosures around the world.
2. Strategize Data Collection & Validation
Many global regulations, including California, Canada, United Kingdom, and the European Union, are mandating that greenhouse gas inventories be disclosed and undergo assurance. As you prepare for CDP, think strategically about your data collection process. CDP is a great tool to help organizations gather information and understand the level of effort required from a voluntary perspective—before it becomes mandatory. The same can be said about water, forest, and biodiversity data, if applicable.
Our Advice: Begin by evaluating what data will be required for disclosure, assigning accountabilities and ownership of the information. Use resources, like the GHG Protocols to define boundaries and prioritize data collection. For example, many organizations can readily calculate Scope 1 and 2 emissions, Scope 3 often presents a challenge due to data gaps, supplier engagement, and methodological complexity. By focusing first on those most material to your business, organizations can work towards building out their complete Scope 3 inventory over time.
For water, forest, and biodiversity data, engage procurement and site teams early to support consistent data collection, particularly where monitoring is limited or information is needed from value chain partners.
3. Conduct a Climate Risk Assessment and Scenario Analysis
Conduct a climate risk assessment and scenario analysis to help evaluate how current and potential future climate-related events could affect your business. By understanding these climate-related physical and transition risks, organizations can also uncover new opportunities as they build a more resilient organization. Scenario analysis is also an expectation for the European Union (EU) Corporate Sustainability Reporting Directive (CSRD) and the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standard (S1 and S2), and is helpful for completing a TCFD report.
Our Advice: Consider conducting a climate risk scenario analysis, incorporating the findings into business continuity plans. In doing so, organizations are better prepared to mitigate the short- and long-term risks associated with droughts, wildfires, and floods that may affect them, the communities where they operate, and their global value chains. This approach further future-proofs organizations by planning for long-term resiliency.
4. Establish Environmental Targets
Setting meaningful targets—especially those aligned with Science Based Targets initiative (SBTi) for climate, the United Nation’s Sustainable Development Goal 6 for access to safe water, sanitation, and hygiene, or the Kunming-Montreal Global Biodiversity Framework—can lead to cost savings through more resource-efficient programs and strengthen brand reputation, in addition to meeting any applicable regulatory requirements or contractual obligations. Setting goals is also a requirement for achieving high marks across all three themes of CDP.
Our Advice: Leverage the right framework(s) to inform your goals, as both a best practice and starting point. While SBTi provides an excellent framework for many organizations, it may not be right for every organization or industry. Be sure to also evaluate what contractual obligations you may be facing and if you have any regulatory requirements that may also influence your target-setting process.
5. Establish a Climate Transition Plan
Climate transition plans help organizations establish clear, actionable strategies to achieve their environmental goals while preparing for a more sustainable future. Whether it is through the purchase of renewable energy, installation of more efficient equipment, or innovations that are yet to be seen, these actions can require significant financial investments. In addition to being a requirement of the EU CSRD, organizations that have climate transition plans in place and can demonstrate significant consumption of renewable energy have higher scoring potential by CDP.
Our Advice: Plan a clear pathway to actively reduce your environmental footprint. It sends a strong signal to your stakeholders that you are committed to achieving the goal, unlocking potential access to finances, enhancing your brand reputation, and fostering innovation. Transition plans remain an essential scoring criteria, are an important component of regulations such as the EU’s CSRD, and can help companies prepare more comprehensive TCFD and IFRS S2 disclosures.
Need help? Antea Group USA is proud to be an Accredited Solutions Provider with CDP, providing responding organizations with full-service support disclosing to CDP.
Visit our website to learn more about our Sustainability Services that can help you prepare your GHG emissions inventory, set targets, conduct climate scenario analysis, and more.
