CDP remains one of the most widely used platforms for environmental disclosure. The 2026 changes do not overhaul the structure, but they raise expectations and expand the scope of what good disclosure looks like.
What this is
CDP (formerly the Carbon Disclosure Project) continues to evolve as a core framework for climate, forests and water reporting. In 2026, the questionnaire changes focus less on structure and more on depth, alignment and credibility.
The direction of travel is clear. Disclosures need to be more robust, more evidence-based and more connected to nature and long-term resilience.
What’s changed for 2026
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Broader environmental scope. Expanded coverage includes new ocean-related disclosures, alongside wider treatment of forests, plastics and biodiversity topics. Many remain unscored, but signal future direction.
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Stronger focus on nature. The forests questionnaire now covers additional commodities and wider ecosystem impacts, increasing expectations on how companies assess nature-related dependencies and risks.
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Greater emphasis on adaptation and resilience. The focus moves beyond identifying risks to demonstrating how organisations are responding and adapting in practice.
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Closer alignment with global standards. The climate questionnaire is more tightly aligned to GHG Protocol and RE100, while cross-framework alignment includes ISSB, TNFD and GRI.
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Higher bar for scoring. Increased scrutiny on risk assessments, target credibility and evidence of action. Narrative alone is no longer sufficient.
What it means
The changes reinforce a shift in how CDP should be approached.
- From disclosure to strategy. CDP is no longer just a reporting exercise. It is a structured way to assess risk, test governance and surface strategic gaps.
- From climate to nature. Nature-related disclosures are becoming more material. Expect increased investor and stakeholder focus on biodiversity and ecosystem impact.
- From commitments to evidence. Targets and ambitions need to be supported by clear actions, data and outcomes.
- From standalone to integrated reporting. Alignment with ISSB, TNFD and GRI means CDP sits within a wider reporting ecosystem, not alongside it.
Why disclosing to CDP matters
Done well, CDP contributes more than a score.
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It provides a structured approach to assessing environmental risks and opportunities
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It strengthens governance and internal alignment
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It improves transparency with investors and stakeholders
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It builds credibility through evidence-based reporting
Critically, the process often surfaces insights that support more resilient business models and better decision-making.
How we can help
We support organisations across the full CDP process.
- End-to-end management of disclosure
- Score improvement through targeted gap analysis
- Alignment to ISSB, TNFD and other frameworks
- Translation of CDP insight into practical action
If you are planning your 2026 response, or looking to get more value from CDP, we can help you take a more structured and strategic approach.