CDP releases 2026 questionnaires and deadlines

CDP’s 2026 disclosure cycle moves beyond the relatively limited updates seen in 2025. In the full corporate questionnaire, the changes include new ocean-related questions, broader coverage of forests and other natural ecosystems, and targeted revisions to water security, plastics and climate change – including layering in of adaptation and resilience disclosures in existing sections. The SME questionnaire has been expanded to include new forests and water security questions. The scoring methodology includes targeted revisions.

The submission window opens the week of June 15 and closes the week of Sept 14 (eligible for scoring) and the week of Oct 26 (not eligible for scoring).

Applicability

Companies that plan to submit a 2026 questionnaire
2026 questionnaires & guidance

Relevant Dates

Week of	Milestone
Apr 20, 2026	Questionnaires and guidance published
Apr 27, 2026	Scoring methodology to be published
June 15, 2026	Response window opens
Sept 14, 2026	Scoring deadline
Oct 26, 2026	Deadline for unscored responses and all amendments

The 2026 updates to the full corporate questionnaire reflect broader topic coverage, a clearer questionnaire set-up that directs companies only to the questions that apply to them based on their size, activities and risk, and refinements to existing questions. These changes expand the disclosures in several areas while maintaining a scoring framework centered on climate change, forests and water security.

Scoring remains focused on climate, forests, water security

Scoring continues to be based on primary sector assignment, with separate public scores for climate change, forests and water security.
Biodiversity, plastics and ocean disclosures remain unscored.
No new ‘Essential Criteria’ have been introduced. Changes to existing criteria are limited and intended primarily to reflect questionnaire updates and improve consistency in assessment.

Updated climate change questions

Quantitative reporting aligned with the GHG Protocol’s new Land Sector and Removals Standard is not required in 2026. Instead, companies are asked to indicate whether land-sector activities and removals are relevant and to describe the status of their evaluation of the relevant accounting categories.
Existing questions on biogenic carbon that are aligned with the GHG Protocol’s Agriculture Guidance remain unchanged.
Energy-related reporting has been updated to maintain alignment with the revised RE100 technical criteria and add new questions for RE100 members.
Existing climate-related modules have been broadened to capture how companies address adaptation and resilience through governance, strategy, financial planning, risk assessment and engagement sections.
Scoring of low-carbon and renewable energy has been streamlined and clarified.
Climate change remains a scored theme in 2026, with some scoring changes designed to incentivize companies to disclose actions made toward improving adaptation and resilience.

New and revised plastics questions

Plastics disclosure has been expanded through new and revised questions on targets, reuse models, packaging formats, and design for recycling or composting.
Full corporate responders may opt in through their questionnaire set-up.
Plastics remains unscored in 2026.

Additional water security questions

Water security updates focus on more detailed disclosure of wastewater treatment levels, discharge volumes, regulatory compliance and pollutant-management practices.
Certain freshwater targets developed using Science Based Targets Network (SBTN) methodologies and validated by the Accountability Accelerator are now recognized.
Water security remains a scored theme, with the changes aimed primarily at improving clarity, comparability and consistency of assessment.

Clarifications to support more usable reporting

Clarifications have been introduced on exclusions in both forests and water security modules, including the treatment of certain recycled commodities and additional data points for excluded water volumes.
GHG emissions verification prepared under standards approved by the EU Member States for the European Sustainability Reporting Standards (ESRS) is accepted.

New ocean-related questions

Ocean-related disclosures have been introduced for the first time and incorporated into the existing questionnaire structure rather than presented as a standalone module.
Full corporate responders may opt in where relevant, with a particular expectation for companies in high-impact sectors or with material ocean-related dependencies, impacts, risks or opportunities.
Ocean disclosures are unscored in 2026.

New scored forests commodities added

Forests scoring has been expanded to include cocoa, coffee and rubber alongside already disclosed cattle products, palm oil, soy and timber.
Disclosure on no-deforestation and no-conversion targets has been refined to stay aligned with evolving target-setting frameworks, including Science Based Targets (SBTs) for Nature.
Forests remains a scored theme in 2026 under the forests methodology.

The SME questionnaire remains intended as a more proportionate disclosure route for smaller companies. The 2026 updates broaden the scope of SME disclosures, simplify parts of the reporting experience and expand climate scoring, while leaving the new forests and water security content unscored.

RE100 members are no longer eligible for the SME questionnaire, regardless of headcount or revenue, because the full questionnaire contains data points required by the RE100 initiative.

New SME forests and water security modules; both remain unscored

New questions cover produced and sourced commodities, including disclosures on targets, traceability, deforestation-free and conversion-free status, water measurement, water accounting and water-related targets – with SMEs able to choose whether to disclose these newly added issues during questionnaire set-up. Neither SME forests nor SME water security is scored.

SME climate scoring expanded so leading responders can achieve an SME A score for climate change

SMEs that demonstrate leading actions will now be able to achieve an SME A score for climate change, a big differentiation from 2025 where the highest available score was SME B. This change creates a clearer progression path for SMEs demonstrating more advanced climate practices.

SME guidance simplified

The SME guidance has been further simplified through new concept overview sections, clearer language, and revised rationale and example-response content. The aim is to make the process more accessible, particularly for first-time reporters and companies with less mature reporting capabilities.