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Standards and reporting

CDP Reporting

CDP reporting works best as a controlled response to a defined request, with the questionnaire edition, answer coverage and supporting evidence kept visible.

What does CDP reporting involve?

Organisations disclose through CDP’s portal in response to a request or through self-disclosure, using the relevant questionnaire and cycle guidance CDP Disclosure 2026 CDP how to disclose.

Identify the requestRequirements and evidence

Module 01 / 03

Requester

Understand who is asking for information.

Read the detailed guidance and evidence

A CDP response is a defined disclosure task rather than a synonym for the organisation’s entire sustainability report.

CDP describes requests from customers, capital markets signatories, banks or initiatives, and also a self-selected route for organisations that have not received a request CDP disclosure routes.

An editorial project brief should identify the request and responsible team before assigning every environmental question to the carbon-accounting owner.

Use the sustainability reporting standards hub to keep the CDP submission alongside, rather than silently in place of, any separate reporting requirements.

What should the initial response brief record?

This editorial brief prevents the team from answering for the wrong organisation, period or purpose.

Suggested project fields, not an official CDP template.
Evidence questionReview approachWhat to avoid
RequestNamed requester and intended responseAssuming every customer needs the same output
OrganisationEntity or group being representedUsing a subsidiary record as a group-wide answer
CycleQuestionnaire edition and current guidanceReusing an old workbook without review
OwnershipContributor, reviewer and submission leadTreating portal access as evidence approval

Which questionnaire and version should be used?

CDP publishes full corporate and SME materials and a version-control table recording revisions during the cycle, so edition control belongs in the evidence file CDP Question Bank CDP 2026 version-control table.

Fix the editionRequirements and evidence

Module 01 / 03

Route

Confirm the relevant questionnaire.

Read the detailed guidance and evidence

The 2026 key-changes document identifies changes across environmental issues and questionnaire setup, which makes a prior-year answer an input to review rather than an automatically valid response CDP Key Changes 2026.

A useful response register includes the question reference, requested period, relevant definition and source record behind the answer.

Do not copy question numbers from a different questionnaire route and assume that the conditional questions or required explanations are identical.

Keep the decision about the relevant route and edition visible so a later reviewer can distinguish an outdated response from an unsupported one.

How should a copied answer be reviewed?

These editorial checks test whether the old answer still addresses the current request.

Editorial carry-forward test using the current question and version record.
Evidence questionReview approachWhat to avoid
QuestionCompare wording and relevant guidanceMatching only the old question number
PeriodCheck the date and reporting-year basisChanging the year label without changing the evidence
CoverageConfirm entity and environmental scopeAssuming a prior-year boundary remains valid
ExplanationReview limitations and changesCarrying forward an obsolete improvement promise

Why is the reporting boundary important?

CDP’s questionnaire separates organisational context, consolidation approach and environmental information, making coverage and definitions necessary to interpreting the answer CDP 2026 full corporate module structure.

Define the answerRequirements and evidence

Module 01 / 03

Entity

Name the reporting organisation.

Read the detailed guidance and evidence

In an original fictional case, a media-services group receives environmental records from its permanent offices and from temporary production activities managed through different teams.

Its coordinator finds that an answer described as group-wide actually reflects only permanent-office information and asks for the scope to be corrected before review.

The example is about response coverage and does not assume that all temporary activities have the same accounting treatment.

A reviewer needs enough information to understand what an answer includes and excludes rather than inferring completeness from a polished total.

What does the fictional coverage review change?

This editorial case distinguishes a supported narrow answer from an unsupported broad claim.

Fictional media-services case with no invented emissions result or conformity claim.
Evidence questionReview approachWhat to avoid
Original wordingWe cover all group activitiesThe evidence only covers permanent offices
Evidence checkIdentify what each contributor suppliedTemporary activity records remain a separate gap
RevisionState the supported coverage and limitationDo not invent a complete total
Follow-upAssign the unresolved boundary reviewDo not silently treat missing information as zero

What belongs behind each submitted answer?

CDP’s scoring process considers information in the response, with the stated exception of the SBTi target database, so an external report link cannot replace a complete answer CDP 2026 scoring principles.

Support the responseRequirements and evidence

Module 01 / 03

Source

Retain the original record.

Read the detailed guidance and evidence

The fictional group links each drafted answer to the evidence used, including approved narrative, relevant calculations and the decision about scope.

The working evidence file can be more detailed than the submitted response, but the response still needs to contain the information requested by the applicable question.

An editorial reviewer tests whether a sentence describes an approved policy, an implemented action or a measured result, because these are different evidential stages.

A CDP reporting software brief can request answer-version history and evidence exports, without assuming that a product guarantees a complete or scored response.

Which answer problems should be challenged?

This editorial review tests clarity and support rather than predicting a CDP score.

Editorial checks; scoring follows CDP’s current question-specific methodology.
Evidence questionReview approachWhat to avoid
Policy statementIdentify the approved scope and current versionA draft described as implemented
Quantitative answerTrace period, coverage and calculationAn unexplained number copied from a slide
Progress claimIdentify the actual result and limitationA planned action presented as completed
Referenced evidenceEnsure the answer itself contains required informationOnly linking to a long external report

What can a CDP score establish?

CDP assesses responses against its scoring methodology but states that neither CDP nor its scoring partners verify the information in an individual response CDP 2026 scoring principles.

Keep the claim preciseRequirements and evidence

Module 01 / 03

Methodology

Read the relevant scoring basis.

Read the detailed guidance and evidence

CDP scores are not a statutory reporting approval or an assurance conclusion, and the score should not be presented as proof that every underlying figure is correct.

The 2026 scores page distinguishes the SME climate A score from the full corporate A score and says they are not equivalent CDP scores, SME comparison.

As at 26 October 2026, avoid presenting a predicted 2026 score as an already released result, and check the current cycle information before making a dated claim CDP 2026 cycle information.

No score bands, target score or promised uplift are supplied in this guide, because the task is to improve the supported response rather than market a guaranteed outcome.

How should response and score language differ?

This editorial wording review prevents submission activity from being mistaken for verified performance.

Fictional wording categories; use actual status and any applicable CDP permissions.
Evidence questionReview approachWhat to avoid
Response preparedA draft has been assembledWe have achieved a CDP rating
Response submittedA specified cycle response was submittedOur data has been independently verified
Score releasedUse the actual theme, cycle and relevant score basisAn undated company-wide sustainability certification
Improvement plannedDescribe the planned evidence or process changeA guaranteed next-cycle score

Who should approve the actual portal response?

CDP’s disclosure process distinguishes preparing answers from the submission step, so an editorial sign-off should inspect the actual response rather than only a parallel working document CDP how to disclose.

Approve the outputRequirements and evidence

Module 01 / 03

Draft

Review the accepted answer wording.

Read the detailed guidance and evidence

In the fictional group, the reporting coordinator compares the accepted narrative with the portal version before submission so a late copy-and-paste change does not remove an important qualification.

The team records who accepted any remaining limitation and preserves the submitted version for later comparison, without claiming that sign-off independently verifies the underlying data.

What should the final comparison inspect?

This editorial submission check makes the accepted response distinct from a working draft.

Editorial final comparison rather than a substitute for CDP’s current portal instructions.
Evidence questionReview approachWhat to avoid
NarrativeDoes the portal retain the accepted qualification?A shorter answer that silently expands coverage
NumbersDo values match the approved version?An unreviewed late replacement
ChoicesWere the relevant settings reviewed?Assuming a previous cycle’s choices carry forward

Does CDP alignment replace another reporting standard?

CDP describes IFRS S2 as its climate-disclosure baseline, while IFRS S2 contains its own requirements, so alignment should not be turned into an automatic compliance claim CDP framework alignment IFRS S2, objective and requirements.

Map, then reviewRequirements and evidence

Module 01 / 03

Common evidence

Identify reusable environmental records.

Read the detailed guidance and evidence

The fictional media-services group may reuse checked information in a corporate report, but it keeps the CDP answer and any investor-reporting disclosure as separately reviewed outputs.

A framework label in the portal does not establish that the group has met every requirement of UK SRS, IFRS S2 or another reporting basis.

CDP’s FAQs also address response choices and disclosure arrangements, so review the relevant settings and terms before submission rather than assuming every working attachment is intended for public release CDP disclosure FAQs.

Read ESG standards for the distinction between a reporting basis, a questionnaire and a claim before reusing the submission in a broader corporate statement.

How can the team prepare a controlled response?

This is an editorial preparation sequence rather than a prescribed assessment method or a conformity checklist.

  1. 101

    Identify the request

    Confirm requester, organisation and intended disclosure route.
  2. 202

    Record the edition

    Use the relevant questionnaire and current version guidance.
  3. 303

    Assign the questions

    Name contributors and reviewers according to the information needed.
  4. 404

    Define the basis

    Record reporting period, coverage, consolidation and relevant definitions.
  5. 505

    Collect supported answers

    Link narrative and numbers to the evidence actually available.
  6. 606

    Review the gaps

    Explain limitations and assign unresolved questions without inventing zeroes.
  7. 707

    Check the response

    Test that required information is in the answer rather than only an external link.
  8. 808

    Approve the submission

    Review wording, settings and the accepted response version.
  9. 909

    Preserve the record

    Keep the submitted answer, evidence references and follow-up actions for the next cycle.

Frequently asked

Questions people ask

What is CDP reporting?

It is disclosure through CDP’s system using the relevant questionnaire, whether responding to a request or using a self-selected route.

Is the SME A score equivalent to the full corporate A score?

No, CDP expressly says its SME A score is not equivalent to the full corporate questionnaire A score.

Can we copy last year’s response?

Use it as a reviewed starting point, because questionnaire and guidance revisions are recorded during the cycle.

Will a sustainability-report link provide the answer for scoring?

CDP states that outside information is not considered for scoring apart from its stated SBTi database exception, so provide the requested information in the response.

Does a CDP score verify our data?

No, CDP says neither it nor its scoring partners verify the information in an individual response.

Does CDP alignment establish IFRS S2 compliance?

No, compare the actual disclosures against IFRS S2’s own requirements rather than treating alignment as automatic compliance.

Sources

Primary sources

Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.

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