What’s New in CDP for 2026: Key Updates and Impacts
13 April 2026
CDP continues to evolve its questionnaire and scoring methodology to align more closely with emerging regulatory frameworks (e.g. CSRD, IFRS), investor expectations, and the increasing maturity of corporate climate disclosures.
For 2026, the changes signal a clear shift: from disclosure to demonstrable performance, data quality, and transition planning.
What is Changing in 2026
Evolution of scoring pathways and accessibility
The main updates to the questionnaire in 2026 include the introduction of an A score pathway for SMEs, recognition of Science Based Targets for Nature (SBTN) within leadership scoring and continued use of essential criteria, reinforcing minimum requirements for higher scores.
Implications: The bar for companies achieving A/A- scores is rising with stronger emphasis on high-quality risk assessment and target credibility.
Stronger alignment with regulatory frameworks
CDP is continuing to converge with global reporting frameworks, particularly with respect to double materiality concepts, value chain transparency and governance and risk integration. With several countries (including UK) aligning to the IFRS S1 and S2 standards, CDP aims to reduce the reporting burden by strongly aligning to the reporting disclosures.
Implication: Companies already aligning with CSRD, IFRS S1 and S2, TCFD and TNFD will be better positioned for a good CDP score this year.
Expansion beyond climate reporting
CDP is continuing its transition towards a fully integrated environmental disclosure system, recognising interdependencies between climate, water, forest and nature. Key updates include introduction of ocean-related disclosures (unscored in 2026), expansion on plastics reporting (unscored in 2026) and continued integration of biodiversity and ecosystem inputs (full alignment with the TNFD recommendations; unscored in 2026)
Implications: With the introduction of questions related to Ocean and expansion of nature-related questions, it is clear that CDP aims to broaden its environmental scope with potential to introduce scoring in the following years.
Increased importance of adaptation and resilience reporting
This year, CDP has increased its scope related to climate-related physical risks, adaptation planning and business resilience. CDP is broadening how organisations disclose their response to environmental risks across strategy, governance and financial planning, in line with the IFRS S2 reporting.
Implications: Higher CDP scores will now require demonstrating resilience planning, not just risk identification. Companies failing to evidence adaptation strategies may struggle to reach higher scoring bands
Key Takeaway
In 2026, CDP is less about new questions and more about raising expectations. There is a clear shift in focus from increasing to streamlining reporting requirements and strongly aligning to existing reporting frameworks. With increase in nature-related reporting, there is a clear move towards expanding environmental reporting, recognising the importance of biodiversity and nature-related disclosures.
How Orbis Advisory Can Support You
At Orbis Advisory, we support organisations through the full CDP journey, from understanding scoring requirements and gaps, to developing robust, high-quality responses aligned with best practise. We support businesses by conducting a thorough gap analysis and score check using our bespoke score check tool and identifying areas of strength and weaknesses of the company. This enables companies to focus efforts where it will have the greatest impact on their final score.
We also provide broader support across data improvement, emissions modelling, and transition planning, ensuring disclosures are not only compliant, but strategically aligned and decision-useful.
To explore our full range of CDP services and how we support clients end-to-end:
Download our CDP Services Overview
Please get in touch to learn more about our CDP offerings and other services to strengthen your CDP score and future sustainability pathway. Contact our sustainability team today to start improving your CDP performance and vasudha@orbisadvisory.com
