CDP 2026 Raises the Bar for Environmental Disclosure

ESG Ahead Brief of the Article

CDP 2026 Raises the Bar for Environmental Disclosure

Companies participating in CDP reporting should expect more than routine questionnaire updates in 2026. The latest reporting cycle reflects a broader trend across the ESG landscape: environmental disclosures are becoming increasingly connected with international reporting frameworks and require higher-quality supporting data.

Several important changes have been introduced this year. CDP now includes questions about ocean-related impacts and dependencies, while its Forests module expands from four to seven high-risk commodities by adding cocoa, coffee and rubber. Climate, water and plastics reporting have also become more detailed, asking companies to provide stronger evidence of governance, risk management and operational practices.

Another significant development is the closer alignment between CDP and major reporting frameworks such as ISSB IFRS S2, CSRD and TNFD. This means that organisations investing in robust sustainability data can increasingly use the same information across multiple reporting requirements instead of preparing separate datasets for each framework.

The scoring methodology has also become more demanding. Certain essential criteria now have greater influence on the maximum score a company can achieve. Even organisations with strong environmental performance may receive lower scores if required evidence or mandatory information is missing.

What This Means for Companies