Science-Based Targets: The competitive advantage case is now settled
April 24, 2026
The CDP disclosure portal opened in mid-June 2026 for climate, water, forests, and plastics reporting. The submission window closes in September. For companies managing multiple sustainability reporting obligations this year, CDP is also an opportunity to reduce the overall workload: the framework aligns closely with IFRS S2 and CSRD’s ESRS E1, meaning data built for one feeds directly into the others.
What you need to know for 2026 disclosure
CDP has raised its scoring ambition for 2026. Leadership-level performance becomes a more accessible target in some respects, but the methodology places greater weight on the quality and completeness of disclosures. Governance structures, scenario analysis, and transparency on target-setting methodology carry more weight than in previous cycles. Ocean disclosure is introduced as a new optional, unscored module, signalling a direction of travel.
Framework alignment
For companies already preparing for Wave 2 CSRD reporting, the structural alignment between CDP and ESRS E1 is an advantage worth using. Scope 1 and Scope 2 emissions data, climate scenario analysis, and transition plan information are shared requirements. A well-structured data collection process that serves CDP will also serve ESRS.
Note that CDP announced a structural reorganisation in early July 2026, splitting into two separate organisations. The submission process and scoring methodology for 2026 are unchanged. It is a development worth monitoring for future cycles.
Download our factsheet for more information on the process!
“The response window for the 2026 disclosure cycle is now open. With the scored submission deadline in the week of 16 September, organisations have less than two months to complete a response eligible for scoring. If you haven’t started, now is the time. Support is available to guide you through it.”
Anna MaClimate Director
