Author: sHq_LoGiNz

2026 is shaping up to be a pivotal year for CDP disclosures, with major updates, new scoring opportunities, and tighter expectations across the climate, nature, and water sectors. Whether you’re a corporate responder or a small and medium-sized enterprise (SME), early preparation is key to achieving top scores in this year’s cycle. Below are five key insights every company should know about CDP submissions this year.

1. CDP is deepening alignment with global frameworks.

   This year, CDP is continuing alignment with frameworks like the Taskforce on Nature-related Financial Disclosures (TNFD) and International Financial Reporting Standards (IFRS). On a relevant note, A-level scores will increasingly emphasize demonstrable action, not just commitments, toward sustainable practices and goals, such as Science Based Targets for Nature (SBTN). Additionally, the minimum disclosure requirements (Essential Criteria) will be enhanced and still be mandatory to increase scoring levels.

2. Several significant dates will happen this year.

   These key milestones are important for companies preparing their CDP disclosures and aiming to achieve high scores in 2026 and beyond.

   • April: Guidance and scoring methodology will be released in April, offering companies clarity on what is expected for this year’s submissions. This release will help organizations understand how their responses will be evaluated and allow them to prepare accordingly.
   • Week of June 15: The response window for CDP submissions opens the week of June 15, marking the official start for organizations to submit their disclosures. It is advisable to begin drafting and compiling information early so that responses can be submitted promptly once the window opens.
   • Week of September 14: Scored responses are due the week of September 14, which means companies seeking to be formally evaluated must ensure their submissions are completed by this deadline. Meeting this cutoff is critical for those aiming for A-level scores under the new CDP criteria.
   • Week of October 26: Unscored responses must be submitted by the week of October 26, providing a final opportunity for organizations to disclose their environmental impacts even if they are not seeking a formal score. This deadline is important for companies that want their data included in CDP’s public records but are not competing for scored recognition.

3. Updates for corporate responders

   We’ve identified five main themes influencing the most significant CDP updates for corporate responders in 2026.

   • The integrated CDP disclosure framework will introduce ocean-related questions.
     • In 2026, the integrated CDP disclosure framework will add ocean-related questions, highlighting the global ocean’s importance in climate, biodiversity, and supply chains. Companies must disclose their impacts, dependencies, and strategies regarding ocean resources, including marine pollution, sustainable sourcing, and ecosystem protection. This change encourages organizations to address ocean health in their environmental reporting.
   • Cocoa, coffee, and rubber are now scored commodities.
     • Beginning in 2026, cocoa, coffee, and rubber will be added to CDP’s scored commodities, alongside cattle, palm oil, soy, and timber. Companies handling these materials will be assessed for deforestation risk, supply chain transparency, and sustainability. This expansion aims to improve coverage of major land-use drivers and motivate action on more high-impact products.
   • Forest reporters should expect reporting on deforestation and no-conversion targets.
     • Forest reporters will face stricter disclosure requirements on deforestation and no-conversion (also called “conversion-free”) targets in 2026. Organizations must clearly report their commitments and outcomes related to stopping deforestation and converting natural ecosystems. These disclosures support accountability and bolster global climate and biodiversity goals.
   • Plastics disclosures will continue to be improved.
     • Plastics disclosures in the 2026 CDP cycle will include expanded questions and criteria on plastic production, use, and waste. Companies will need to share more detailed data about packaging, recycled content, reduction efforts, and pollution strategies.
   • CDP is asking broader adaptation and resilience questions.
     • CDP disclosures for 2026 will require organizations to outline their strategies for managing climate risks and boosting resilience. Topics will include risk assessment, business continuity, infrastructure investment, and community engagement. The goal is to ensure companies address both environmental impacts and adaptation to climate-related risks.

4. Specific updates for SME responders

   CDP launched a dedicated SME questionnaire in 2024 for more tailored disclosures. In 2026, CDP will update a few key reporting categories, including SME Forests and Water Security and SME Climate Change scoring, while also providing overall improved SME guidance.

   • Expect enhanced questions about forest and water security.
     • The SME questionnaire will expand to cover nature-related topics alongside climate change, adding specific questions on Forests and Water Security. Previously, these areas were only addressed in integrated questions. This update aims to enhance supply chain transparency and equip SMEs with tools for responding to increasing nature-related data requests. SMEs can choose which environmental issues to disclose during questionnaire setup.
   • SMEs are now eligible for SME A scores.
     • SMEs can now earn an “SME A score” for climate change, whereas previously, the highest score was SME B. This update gives SMEs a chance to showcase their progress in tackling climate issues and sets out a straightforward path for improvement over time. Best practice actions are those considered achievable and realistic for SMEs, based on input from CDP external consultations, analysis of previous disclosures, along with climate standards, frameworks, and initiatives relevant to SMEs.
5. Preparation steps to start now
   • Focus on annual GHG inventory updates.
     • CDP requests emissions inventory data in accordance with the GHG Protocol Corporate Standard, Scope 2 Guidance, and Corporate Value Chain (Scope 3) Standard. Providing emissions data to CDP is becoming essential if trying to keep up with higher level scoring through CDP. This will only gain complexity over time as CDP is actively observing the ongoing updates to the GHG Protocol’s corporate standards and guidance documentation year over year. Companies that have a solid handle on their GHG inventory will be better able to respond to and report on emissions per CDP requirements.
   • Leverage target-setting activities, such as SBTN, for freshwater, land, biodiversity, and ocean commitments.
     • Global standards are influencing expectations for corporate climate and nature reporting. CDP’s questionnaires adapt to regulatory changes, and the 2026 updates will enhance alignment with Science-based Targets initiative (SBTi), SBTN, TNFD, Ellen MacArthur Foundation’s plastics commitment, and GRI standards.
     • Many organizations are adopting the SBTN five-step approach to assess, prioritize, set targets, act, and track. CDP aims to encourage adoption of this framework in organizations and so has integrated questions within Module 2 (Identification, Assessment and Management of Dependencies, Impacts, Risks, and Opportunities) of the CDP questionnaire that align with the SBTN Assess step. Additional alignment for water specific targets can also be reported this year within Module 9 (Environmental Performance – Water Security).  
   • Start understanding how to integrate data requirements in 2026 for GHG Land Sector and Removals.
     • The GHG Protocol’s Agriculture Guidance will be replaced by the new Land Sector & Removals Standard (LSRS). LSRS outlines requirements for reporting and tracking GHG emissions, CO2 removals, and related metrics from land sector activities and removal technologies. CDP will not require organizations to submit quantitative data under LSRS in 2026 but will help them prepare for future reporting aligned with the standard.
   • Track deforestation or non-conversion activities and commitments in your value chain.
     • Organizations reporting on forest-related matters should prepare for forthcoming revisions to their no-deforestation and no-conversion targets to remain aligned with leading standards and frameworks, such as SBTN. Currently, corporate entities disclose commodity-specific objectives for deforestation- and conversion-free production and sourcing within Module 8 (Environmental Performance – Forests). In 2026, reporting requirements for no-deforestation and no-conversion targets will undergo modifications to ensure consistency with updated standards and frameworks, which will impact reporting across the entire value chain.

Final Notes

The 2026 CDP reporting cycle brings more significant change since the initial shift to the integrated questionnaire, with expanded scope across climate, nature, water, forests, oceans, and plastics. Companies that begin preparing now — with a special focus on data quality, standards alignment, and target setting — will be best positioned to secure top scores and demonstrate true environmental leadership.

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Author

Stephanie Ellis, Senior Project Manager

About SCS Consulting Services

SCS Consulting Services helps companies implement transformative sustainability solutions that drive meaningful change. SCS Consulting Services is the independent sustainability consulting arm of the Scientific Certification Systems (SCS) organization. Our experts leverage four decades of deep experience in sustainability and an unwavering commitment to scientific rigor, credibility, and transparency. We specialize in working closely with clients to build and execute on a sustainability strategy that both drives positive impacts and builds business resiliency in the face of a rapidly changing climate and business environment. Services include climate strategy, accounting and reporting, sustainability reporting, supply chain solutions, ESG management, due diligence and regulatory compliance services.