Ahead of CDP season: Guiding 2026 disclosures
Download now
Nexio Projects needs the contact information you provide to us to contact you about our products and services. You may unsubscribe from these communications at any time. For information on how to unsubscribe, as well as our privacy practices and commitment to protecting your privacy, please review our Privacy Policy.
Factsheet content
Environmental disclosure is no longer “nice to have”. It is now a core input into financial and operational decision-making, used by investors, customers, and procurement teams to assess risk exposure, business continuity, and the credibility of transition plans. This shift is exactly where CDP plays a central role.
So, what is CDP? CDP is a not-for-profit organisation that runs the world’s leading environmental disclosure system for companies and public authorities. Through its annual questionnaires, CDP enables organisations to disclose decision-useful data on climate, water, and forests in a way that supports transparency across capital markets and supply chains.
At the core of the process is the CDP questionnaire and scoring methodology. While CDP’s cycle is predictable, performance is not always easy to control: scoring remains complex, thresholds can shift year on year, and “essential criteria” can cap outcomes even when overall performance is strong. This is especially relevant for organisations aiming for leadership-level scores, where expectations around transition planning, completeness of inventories, and verification are increasingly demanding.
This factsheet sets the context for why CDP matters, what is changing in the 2026 questionnaire, and what practical preparation looks like for organisations that want to reduce reporting burden while improving disclosure quality. It also outlines “no-regret” actions companies can take now, including building a reusable evidence pack and aligning CDP work with broader reporting requirements such as IFRS S2, CSRD ESRS, and TNFD.
What you’ll find inside
Chapter 1: Answering the ‘Why?’
- Why environmental risks are already financially material
- How environmental data is used in investment and supply chain decisions
- The business case for acting early
Chapter 2: Understanding CDP disclosure: Expectations and learnings
- How the annual cycle works and key 2026 dates
- Common challenges and where organisations typically lose points
- What “essential criteria” means in practice
Chapter 3: Key changes for the 2026 questionnaire
- The six headline updates, including ocean disclosure (optional and unscored in 2026)
- What is changing across climate, water, forests, and plastics
- What SMEs need to know now that an A score is possible
Chapter 4: Framework alignment: How to reduce reporting burden
- Where CDP aligns most strongly with IFRS S2, CSRD ESRS, and TNFD
- How to set up cross-disclosure owners, narratives, and evidence once
- A practical approach to reusing data across requirements
Chapter 5: Next steps and questions
- “No-regret” actions to take now while waiting for final methodology
- Clear answers to the most common CDP questions
- How Nexio Projects can support
Download the factsheet to understand how CDP works, what is changing in 2026, and how to prepare with confidence to strengthen disclosure quality and reduce last-minute effort.