The era of optional environmental disclosure has ended. Environmental transparency is now a baseline regulatory mandate, integrated into the core financial and operational strategy of every successful business. As global regulations like the CSRD (EU), California’s SB 253 and 261 (USA), and ISSB standards transition from voluntary to mandatory, CDP remains the most reputable standard for harmonizing these complex requirements into a single, actionable disclosure.
The Urgency of Environmental Transparency
We are witnessing a regulatory convergence, with a number of independent frameworks now merging. The International Sustainability Standards Board (ISSB) and the European Sustainability Reporting Standards (ESRS) now share high interoperability with one another and with CDP.
What makes CDP unique is its benchmarking capability. Unlike many regulatory frameworks, where comparing reports requires manual effort, the CDP system allows companies to quickly gauge their performance against industry peers. Additionally, the system can carry over data from previous years into the current cycle.
What is CDP Reporting?
CDP (formerly the Carbon Disclosure Project) is a global non-profit that runs the world’s leading environmental disclosure system. Organizations submit data through standardized annual questionnaires that continue to align with most leading sustainability disclosure frameworks.
Core 2026 Reporting Themes
- Climate Change: Focuses on carbon footprints and 1.5°C transition plans.
- Water Security: Addresses water usage and risk mapping.
- Forests: Covers deforestation and commodity traceability (seeing increased priority in 2026).
- Plastics: Now a permanent section (introduced in 2025).
- Oceans: A new theme being introduced for the 2026 cycle to address marine pollution and health.
Mastering the 2026 CDP Reporting Cycle
Timing is everything. Missing the scoring deadline means your data will not be analyzed, leaving you with a “No Score,” which could put you at a competitive disadvantage if you were requested by an investor but failed to respond.
The 2026 Reporting Timeline
| Phase | Timing (Expected 2026) | Key Action |
| Q1: Prep | Week of April 20 | Question bank and guidance documents released. |
| Q2: Access | Week of June 15 | Response window opens in the CDP Portal. |
| Q3: Scoring Deadline | Week of September 14 | Critical Deadline. Submissions must be in to receive a score and benchmark data. |
| Q4: Final Cutoff | Week of October 26 | Deadline for unscored responses and final edits. |
| Q5: Results | Week of November 30 | Scores are released to companies and stakeholders. |
The Step-by-Step CDP Submission Process
Phase 1: Preparation and Onboarding
- Step 1: Access the Portal – Confirm if you are responding to an Investor/Customer Request or as a Self-Selected Company (SSC).
- Step 2 – Confirm Lead: Designate a Submission Lead. Only this user can hit the final “Submit” button.
- Step 3 – Setup Questionnaire: Answer initial “filtering” questions to receive your sector-specific questionnaire.
Pro Tip: Don’t wait for June. Use the guidance released in April to cross-examine your sustainability actions early. If you lack a Climate Transition Plan, start drafting it now.
Phase 2: Data Collection and Completion
- Step 4 – Define Boundaries: Use the GHG Protocol to set your organizational boundaries (Operational vs. Financial Control).
- Step 5 – Narrative Drafting: Enter data into the portal. Don’t just provide numbers; explain the why behind your strategy.
- Step 6 – Verification: Secure Third-Party Assurance for your disclosures. Independent verification is essential for moving past a ‘B’ grade.
Phase 3: Final Submission
- Step 7 – Pay Fees: Handle administrative fees (varies by region/entity type).
- Step 8 – The Check: Ensure all “Mandatory” questions are filled.
- Step 9 – Feedback: Once scores are released in December, use detailed feedback to plan improvements for the 2027 cycle.
Strategies for Optimization: Achieving the ‘A’ List
Understanding the Scoring Maturity
CDP uses a “hurdle” system. For example, you cannot earn a ‘B’ until you meet the criteria for ‘D’ and ‘C’.
- Disclosure (D/D-): Is your reporting complete?
- Awareness (C/C-): Do you understand your business’s impact?
- Management (B/B-): Are you taking active steps (e.g., setting targets, emissions reduction plans)?
- Leadership (A/A-): Are you following best practices (e.g., Science-Based Targets, governance, policies, and remuneration)?
Best Practices for the ‘A’ Score
To move your organization from mere disclosure to environmental leadership, focus on these five core pillars, ordered by their impact on your reporting maturity:
Building a Unified Reporting Infrastructure
Reliable reporting demands cross-functional collaboration across all core departments. To secure early buy-in, emphasize that proactive disclosure is both a compliance necessity and a strategic move to protect the business.
Centralizing Data Through Automation
The complexity of modern disclosure demands automation. By utilizing dedicated sustainability reporting software(s), you ensure data integrity across the entire organization.
Building Resilience Through Strategic Planning
Stay agile in a shifting market by developing a robust, long-term sustainability strategy. Ensure your reporting details how you manage emerging regulatory risks and market opportunities over time. To make your strategic plan more compelling, include specific evidence of board-level governance, rigorous scenario testing, and aligned financial forecasting.
Data-Driven Accountability
Precision is the foundation of corporate credibility. To ensure your goals are both ambitious and achievable, you should establish a Science-Based Target (SBTi) using your most recent data. Providing detailed, evidence-led responses demonstrates a commitment to measurable decarbonization rather than mere high-level aspirations.
Answer All Questions
Thoroughness translates directly to scoring. Aim for 100% completion by explaining your status even in areas where development is ongoing. Transparency regarding ‘in-progress’ tasks is valued by the CDP and investors alike, as it signals active oversight, whereas empty fields suggest a gap in your reporting framework.
The Sensiba Advantage: Bridging the Gap
CDP scoring operates on a ‘hurdle’ basis, meaning you must satisfy the criteria for lower levels before being eligible for the next. Navigating these cumulative requirements is complex, and a technical partner is essential for success. Sensiba’s CDP consulting team streamlines this process by:
- Gap Analysis: Reviewing prior scores to identify exactly where points were lost.
- GHG Assurance: Providing the third-party verification required for Leadership-tier scores.
- Nature Disclosures: As a referral partner for the Science Based Targets Network (SBTN), we help you align with nature-based targets.
- Strategic Roadmap: Aligning your data with 1.5°C pathways and upcoming TNFD/GRI integrations.
The Foundation of Future Reporting
As we move towards the near-term targets many companies have set for 2030, CDP remains the cornerstone of environmental disclosure. Its alignment with global standards ensures that your response is not just a survey, but a strategic asset for regulatory compliance and investor trust.
Ready to optimize your 2026 disclosure?
Ready to optimize your 2026 disclosure? Sensiba specializes in GHG Assurance, SBT setting, and CDP gap analysis. We help you move beyond “Disclosure” into “Leadership.” Connect With Our Sustainability Team
