CDP Disclosure in 2026: A Transformative Business Tool

CDP Disclosure in 2026: From Reporting Requirement to Strategic Business Tool

Why CDP Disclosure is still important to business strategy

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CDP Disclosure in 2026: Why It Still Matters

In 2025, Catalyst Solutions supported nine organisations across climate, water and forests disclosures through CDP, with all participating clients achieving a B or B+ scores.

As disclosure requirements continue to evolve, many organisations are asking whether the time and effort involved in CDP reporting is still worthwhile. Our answer remains yes.

Today, CDP is far more than a reporting exercise. It has become an important tool for managing environmental risks, strengthening investor confidence, improving business resilience, and preparing for increasingly complex regulatory requirements.

Why CDP disclosure remains important

Investor and market expectations

CDP remains the world’s leading platform for environmental disclosure. In 2025, more than 640 investors representing approximately US$127 trillion in assets requested disclosure through CDP, while over 22,000 companies disclosed globally.

Transparent disclosure helps organisations demonstrate environmental accountability, respond to growing stakeholder expectations, and strengthen market credibility. It also plays an increasingly important role in supporting brand reputation and attracting purpose-driven talent.

Risk and resilience

Climate-related risks are becoming increasingly material for businesses. Global insured natural catastrophe losses reached approximately US$100 billion in the first half of 2025 alone.

CDP provides organisations with a structured framework to identify, assess, and manage environmental risks across operations and value chains. This supports stronger resilience planning and improves visibility into emerging supply chain risks.

At the same time, organisations are increasingly recognising the financial benefits of environmental action. During the 2024 disclosure cycle, companies reported saving more than US$13 billion through Scope 3 emissions reduction initiatives, highlighting the growing connection between sustainability performance and business value.

Regulatory readiness and reporting efficiency

CDP disclosure supports alignment with major reporting frameworks and standards including IFRS S2, GRI, ESRS, TNFD, and the GHG Protocol.

By building a consistent environmental data foundation, organisations can reduce duplication across reporting requirements while improving governance and data quality. This also helps companies prepare for evolving mandatory disclosure requirements such as CSRD and the growing adoption of IFRS S2 across multiple jurisdictions.

In short, CDP disclosure continues to provide practical strategic value — helping organisations strengthen credibility, improve risk management, and prepare for an increasingly disclosure-driven business environment.

What can we expect in the 2026 disclosure cycle?

The 2026 CDP questionnaire has now been released and introduces several updates aimed at strengthening alignment across environmental disclosure themes.

Key developments include:

  • Introduction of optional ocean-related disclosures for organisations in high-impact sectors or with material ocean-related impacts, dependencies, risks, or opportunities.
  • Expansion of the forests questionnaire, with cocoa, coffee, and rubber now included as scored commodities.
  • Enhanced water security disclosures, including additional questions relating to freshwater target validation, wastewater treatment, discharge compliance, and pollutant management.
  • Further refinements to climate change and energy disclosures, including renewable electricity reporting requirements for RE100 organisations.
  • Expanded focus on adaptation and resilience, with greater emphasis on how organisations assess and respond to physical environmental risks.
  • Plastics and biodiversity modules will remain optional and unscored during the 2026 cycle.

Important dates to take note of for the 2026 disclosure cycle:

Week of April 20th Questionnaire and guidance published
Week of April 27th Scoring methodology published
Week of June 15th The 2026 response window opens
Week of September 14th Deadline to submit responses eligible for a CDP score
Week of October 26 2026 Deadline to submit unscored responses and all edits
Week of November 30th Public 2026 scores available to disclosers and relevant stakeholders in the CDP Portal

Private 2026 scores displayed on the Portal for Disclosures and their Requesters

2026 scores and A Lists published on the CDP website

 

Whether your organisation is disclosing to CDP for the first time or aiming to improve your score, the right support can help move CDP beyond a reporting requirement and into a strategic business tool. Catalyst offers end-to-end support across the CDP disclosure process ‒ from gap analysis and data preparation to response development and review. If you need assistance with your CDP disclosure this cycle, please contact us.

Jessica Vujovic

jessicav@catalystsolutions.global

+27 83 596 3390

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