CDP remains one of the most widely used environmental disclosure systems for investors, customers, regulators, and supply chains assessing environmental performance and transparency. With growing scrutiny around climate claims, emissions data, governance, and transition planning, organizations are expected to provide disclosures that are not only complete, but also credible, consistent, and supported by robust data management processes.  

With the CDP 2026 disclosure cycle now underway, organizations are preparing for another year of increased scrutiny around climate data, governance, and disclosure quality. The 2026 CDP portal opens during the week of 15 June 2026, with the scoring submission deadline expected during the week of 14 September 2026. 

This year’s cycle continues CDP’s shift towards broader environmental integration, with expanded focus across climate, forests, water security, biodiversity, plastics, and ocean-related impacts. At the same time, organizations are expected to demonstrate clearer alignment between environmental risks, governance structures, and operational decision making. 

What’s Changing in CDP 2026

While CDP 2025 largely focused on stabilizing the integrated questionnaire introduced in 2024, the 2026 cycle introduces more defined expectations across several areas. 

Expanded Environmental Coverage 

CDP 2026 increases disclosure coverage across: 

While not all these areas are currently scored, they reflect the continued expansion of environmental disclosure expectations and growing stakeholder focus on nature-related risks and impacts. 

Stronger Alignment with Global Reporting Frameworks

CDP 2026 further strengthens alignment with frameworks and standards including: 

This is an important development for organizations managing multiple reporting obligations, helping create greater consistency across sustainability disclosures while reducing duplication across reporting systems. 

Greater Focus on Data Quality and Evidence

As CDP scoring methodologies continue to mature, organizations are being evaluated not only on the presence of disclosures, but on the quality, consistency, and supporting evidence behind them. 

Responses that are clearly structured, internally aligned, and supported by robust evidence are more likely to achieve stronger scoring outcomes. In contrast, gaps between disclosures, weak governance linkage, or inconsistent data can directly affect scoring performance. 

CDP continues to emphasize the importance of disclosures that are transparent, complete, and reflective of the organization’s current environmental performance and governance approach. 

Having internal auditors skilled and able to audit ESG data consistently is critical to ensuring value at each stage – find out more about Internal ESG auditor training courses here. 

Why Assurance Matters for CDP and ESG Reporting

Assurance is more than a compliance checkbox; it is an important mechanism for strengthening the credibility and reliability of sustainability disclosures. 

Independent assurance can help organizations: 

  • Enhance credibility with investors, regulators, and other stakeholders 
  • Improve CDP scores by demonstrating transparency and data integrity 
  • Reduce the risk of material misstatements in public disclosures 
  • Strengthen internal reporting processes and governance structures 
  • Improve confidence in emissions data and environmental metrics 

CDP explicitly recognizes third-party verification within scoring methodologies, particularly in areas such as emissions disclosures and climate governance. Assurance provides greater confidence that disclosures are accurate, robust, and supported by appropriate controls and evidence. 

ERM CVS: Your Partner in Assurance

As a CDP Silver Accredited Solutions Provider, ERM CVS helps organizations enhance the reliability of their disclosures through independent third-party assurance, combined with practical technical expertise that supports an efficient use of resources. A strong CDP score reflects credible environmental performance, strengthening confidence among investors, customers, and regulators while supporting long term value creation. 

Our independent, expert-led services help organizations across all sectors: 

  • Meet stakeholder expectations for transparency and accountability 
  • Strengthen internal controls and reporting processes 
  • Gain actionable insights to improve ESG performance 
  • Improve understanding of ESG topics more broadly across the organization 

We provide assurance in line with globally recognized standards such as ISAE 3000 and ISO 14064-3, covering a wide range of frameworks and reporting standards including GHG Protocol, CDP, GRI, ISSB, SASB, and more. 

Our CDP Assurance Services Include: 

  • Independent assurance of ESG metrics and full sustainability reports 
  • Confidential assurance readiness and gap assessments 
  • COSO-aligned internal controls evaluations 
  • Pre-assurance and constructive feedback to improve reporting 
  • Limited and reasonable assurance engagements 

Whether you are beginning your CDP disclosure journey or looking to strengthen existing disclosures, ERM CVS can support your organization at any stage. 

CDP’s Accredited Solutions Provider (ASP) Program 

CDP is a global non-profit disclosure system that helps investors, companies, and cities manage environmental impacts through standardized disclosure. CDP’s Accredited Solutions Provider program recognizes organizations with demonstrated expertise in supporting high-quality environmental disclosure and reporting. 

Next Steps to Strengthen Your CDP Disclosure

With the 2026 scoring deadline approaching in September, organizations should now be focusing on the quality, consistency, and assurance readiness of their disclosures.  

Early preparation can help identify data gaps, strengthen governance processes, and improve confidence in the information being disclosed. 

Get in touch today to learn how ERM CVS can support your CDP assurance and sustainability reporting journey. 

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