CDP scores range from A (Leadership) to D- (Disclosure), with F given for non-response. Only 346 companies globally achieved A-list status in 2023 - roughly 2% of the 24,000+ companies that disclose. This guide breaks down how CDP scoring works, what each level requires, and how Indian companies can systematically improve their scores across disclosure cycles.
If your company has received a CDP request from investors or customers, you are not alone. Over 740 investors representing USD 136 trillion in assets use CDP to request environmental disclosure from companies worldwide. The score you receive signals your climate maturity to the capital markets - and increasingly, to procurement teams evaluating supply chain risk.
Whether you are responding for the first time or trying to move up from a C or D score, this guide gives you a clear roadmap for the 2026 cycle and beyond.
What Is CDP Scoring?
CDP (formerly Carbon Disclosure Project) operates the world's largest environmental disclosure system. Companies respond to CDP questionnaires, and CDP assigns a score from A to D- based on the quality and completeness of their response. Companies that are requested to disclose but fail to respond receive an F (failure to disclose).
The scoring system has four progressive levels, each building on the one before it:
- D / D- (Disclosure): The company has submitted a response and provided basic environmental data
- C / C- (Awareness): The company demonstrates awareness of environmental issues and their business impact
- B / B- (Management): The company is taking coordinated action to manage environmental issues
- A / A- (Leadership): The company demonstrates best practice and leadership in environmental transparency and action
Each level acts as a gate. You cannot score at the Management level if you have not met the Awareness thresholds, and you cannot reach Leadership without first satisfying Management criteria. This means improvement must be systematic, not cherry-picked.
CDP Scoring Methodology
CDP evaluates responses across four progressive scoring levels. Each level has specific requirements that must be met before a company can advance to the next. Here is what each level demands:
| Level | Score Range | What CDP Evaluates | Key Requirements |
|---|---|---|---|
| Disclosure | D / D- | Completeness of response | Submit a response, answer all required questions, provide basic data on emissions, energy, and governance |
| Awareness | C / C- | Understanding of environmental issues | Identify climate risks and opportunities, report Scope 1 and Scope 2 emissions, show environmental policy and board oversight |
| Management | B / B- | Action and coordination | Set emissions reduction targets, conduct climate risk assessments, implement action plans, show year-on-year progress, engage with value chain |
| Leadership | A / A- | Best practice and ambition | Science-based targets, Scope 3 reporting, third-party verification, board-level climate competence, low-carbon product strategy, internal carbon pricing |
CDP scores each question individually, then aggregates across the questionnaire. The methodology rewards depth and evidence. Saying "we have a climate policy" scores less than attaching the policy document, naming the board member responsible, and showing how it connects to your business strategy.
CDP 2026 Timeline
The 2026 CDP disclosure cycle follows a predictable schedule. Planning early is critical because the questionnaire is extensive and requires data from multiple departments.
| Date | Milestone | Action Required |
|---|---|---|
| April 2026 | Questionnaire opens | Access the CDP Online Response System (ORS), review updated questions, assign internal owners per section |
| May - June 2026 | Data collection period | Gather emissions data, verify calculations, compile evidence documents, draft narrative responses |
| July 2026 | Submission deadline | Submit final response by the deadline (typically late July). Late submissions receive a lower score or F |
| November 2026 | Scores released | Review your score and scoring feedback. Use the detailed breakdown to plan improvements for the next cycle |
Do not wait until April to start. The best-scoring companies begin preparing in January - collecting emissions data, updating governance documentation, and reviewing the prior year's scoring feedback. By the time the questionnaire opens, they are ready to fill in responses rather than scrambling to gather data.
The Three CDP Questionnaires
CDP operates three separate questionnaires, each focused on a different environmental theme:
- Climate Change: The most widely used questionnaire. Covers greenhouse gas emissions, energy use, climate risks and opportunities, governance, and reduction targets. This is the one most Indian companies are requested to complete.
- Water Security: Covers water withdrawal, consumption, discharge, water-related risks, and water stewardship. Relevant for companies in water-intensive sectors like textiles, chemicals, food and beverage, and mining.
- Forests: Covers deforestation risk in commodity supply chains - timber, palm oil, soy, cattle, rubber, cocoa, and coffee. Most relevant for FMCG companies, agricultural businesses, and retailers.
Which should you prioritize? Start with the Climate Change questionnaire. It is the one most investors request, has the highest visibility, and overlaps significantly with BRSR reporting requirements. If your sector has material water risks, add Water Security in your second or third disclosure cycle. Forests is relevant only if your supply chain touches forest-risk commodities.
How to Move from D to B
This is where most Indian companies need help. The jump from D (Disclosure) to B (Management) is achievable within two to three disclosure cycles if you approach it systematically.
From D to C (Disclosure to Awareness)
The most common reason companies score D is incomplete responses. CDP's disclosure scoring is largely a completeness check. To move to C:
- Answer every question. Leaving questions blank is the single biggest score killer at this level. Even if you do not have perfect data, provide what you have with an explanation.
- Report Scope 1 and Scope 2 emissions. Use the GHG Protocol methodology. If you are already doing BRSR reporting, you likely have this data.
- Show basic governance. Name the board member or committee responsible for climate issues. Describe your environmental policy.
- Identify at least one climate risk and one opportunity. This does not need to be a full TCFD-aligned assessment at this stage - just demonstrate awareness.
From C to B (Awareness to Management)
Moving from C to B requires demonstrating that you are taking coordinated action, not just acknowledging issues:
- Set emissions reduction targets. These should be specific, time-bound targets with a baseline year. Even if they are not yet science-based, having quantified targets is essential.
- Conduct a climate risk assessment. Identify physical and transition risks to your business. Show how these feed into strategic planning. A materiality assessment strengthens this significantly.
- Report year-on-year emissions trends. Show whether emissions went up or down and explain why. CDP rewards transparency about increases as much as it rewards decreases - what matters is the explanation and response.
- Demonstrate value chain engagement. Show that you are working with suppliers or customers on environmental issues - even simple initiatives like supplier surveys or customer education count.
- Provide evidence. Attach policies, board minutes, target documentation, and verification statements where possible. Assertions without evidence score lower than documented actions.
How to Reach A-List
The CDP A-list is the gold standard of environmental disclosure. In 2023, only 346 companies globally achieved an A score - approximately 2% of all disclosing companies. Reaching A-list requires demonstrating leadership across every dimension of the questionnaire.
Here is what differentiates A from B:
- Science-based targets. A-list companies almost universally have SBTi-validated targets aligned with 1.5C or well-below 2C pathways. This is the single most important differentiator.
- Comprehensive Scope 3 reporting. Reporting Scope 3 emissions across all relevant categories, not just the easy ones (business travel, employee commuting). Leadership means tackling purchased goods, use of sold products, and end-of-life treatment.
- Third-party verification. Having your emissions data independently verified (limited or reasonable assurance) by an accredited third party signals credibility and data quality.
- Board-level climate competence. Showing that climate expertise exists at the board level, that climate metrics are tied to executive compensation, and that climate scenario analysis informs strategy.
- Internal carbon pricing. Implementing a shadow carbon price or internal carbon fee to guide investment decisions demonstrates advanced climate integration.
- Low-carbon products and services. Demonstrating revenue from low-carbon products, R&D spending on clean technology, or transition plans for high-carbon product lines.
"Companies that disclose through CDP are not just reporting data - they are demonstrating to investors, customers, and regulators that they understand climate risk and are taking meaningful action." - CDP Global
CDP and BRSR/GRI Data Overlap
Indian companies already doing BRSR reporting have a significant head start on CDP disclosure. The data overlap between CDP, BRSR, and GRI is substantial - meaning you can reuse 60-70% of the work you have already done.
| Data Point | CDP | BRSR | GRI |
|---|---|---|---|
| Scope 1 and Scope 2 emissions | Required | Required | GRI 305 |
| Energy consumption and mix | Required | Required | GRI 302 |
| Board/governance oversight | Required | Required (Principle 7) | GRI 2-12 |
| Emissions reduction targets | Required for B+ | Encouraged | GRI 305 |
| Scope 3 emissions | Required for A | Encouraged | GRI 305-3 |
| Water withdrawal/discharge | Water questionnaire | Required | GRI 303 |
The key takeaway: if you are already reporting under BRSR, do not build a separate CDP data collection process. Map your BRSR data points to CDP questions, fill in the gaps (particularly around climate risk assessment, targets, and strategy), and submit. Companies that report under multiple frameworks from a single data source score higher because their data is consistent.
For companies also tracking ESG ratings, CDP is one of the data sources that rating agencies like MSCI, Sustainalytics, and S&P Global pull from. A strong CDP score lifts your ESG ratings across the board.
Common Mistakes That Tank CDP Scores
After reviewing hundreds of CDP responses, these are the mistakes that most frequently drag scores down:
- Incomplete responses. The number one score killer. Every unanswered question reduces your disclosure score. If you genuinely cannot answer a question, select "Not applicable" and explain why - this scores better than leaving it blank.
- No third-party verification. Companies that report emissions without any form of external verification are capped at the Management level. Even limited assurance on Scope 1 and 2 data makes a meaningful difference. CDP explicitly asks whether your data has been verified and by whom.
- Missing or vague targets. Saying "we aim to reduce emissions" is not a target. CDP requires specific, quantified, time-bound targets with a baseline year. "Reduce Scope 1 emissions 30% by 2030 from a 2020 baseline" is a target. Without this, you cannot reach B.
- Ignoring Scope 3. Many companies report only Scope 1 and 2 and skip Scope 3 entirely. While Scope 3 is not strictly required at every level, its absence limits you to B at best. Start with the categories most material to your business.
- Copy-pasting from last year. CDP changes its questionnaire annually. Resubmitting last year's answers without updating for new questions, changed wording, or new data requirements almost always results in a score drop.
- No board engagement evidence. Stating that the board oversees climate issues without providing evidence (meeting frequency, agenda items, decisions made, competency details) scores poorly at the Awareness level and above.
- Inconsistent data across frameworks. If your CDP emissions figures do not match your BRSR or annual report numbers, CDP flags this as a data quality issue. Maintain one source of truth for all reporting.
Frequently Asked Questions
A B score (Management level) is considered good and indicates that a company is taking coordinated action on climate issues. An A or A- score (Leadership level) is excellent and places the company among the top 2% globally. Most first-time disclosers receive a C or D score, which is normal and provides a baseline to improve from.
Most companies can move from D to C in one disclosure cycle by simply completing all questions and providing basic emissions data. Moving from C to B typically takes one to two additional cycles and requires setting emissions reduction targets, implementing climate risk assessments, and showing board-level governance. A realistic timeline from D to B is two to three years.
CDP disclosure is not legally mandatory in India. However, it is effectively required for companies that have investors or customers requesting disclosure through CDP. Over 740 investors representing USD 136 trillion in assets request CDP disclosure. Many Indian companies also find that CDP data overlaps significantly with mandatory BRSR reporting, making dual disclosure efficient.
BRSR (Business Responsibility and Sustainability Reporting) is mandatory for the top 1,000 listed Indian companies under SEBI regulations, while CDP is a voluntary global disclosure platform. Both require emissions data, energy consumption, and governance information. Companies already doing BRSR can reuse 60-70% of that data for CDP disclosure, particularly Scope 1 and Scope 2 emissions, energy mix, and board oversight details.
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