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Framework Deep Dive · CDP

CDP

A scored questionnaire, not a reporting standard, decoded: how the A to D- scoring actually works, and why a strong GRI or BRSR report doesn't automatically mean a strong CDP score.

What it actually is

CDP, formerly the Carbon Disclosure Project, now known simply as CDP, is a global non-profit that runs a questionnaire-based environmental disclosure system for companies, cities, states, and regions. It is not a standard-setter like GRI or ESRS; it's closer to a structured survey with a scoring mechanism attached, covering climate change, water security, and forests.

What makes CDP distinct is who asks for it: CDP disclosure is frequently a direct request from investors or large corporate customers running supplier assessments, rather than a self-initiated voluntary report. A company can find itself needing to respond to a CDP questionnaire because a major customer requires it as a condition of doing business, independent of any regulatory obligation.

How the scoring works

Step 1

Company completes CDP's detailed questionnaire, covering governance, risk management, targets, and actual performance data for the relevant theme (climate, water, or forests).

Step 2

CDP scores the response on a scale from D- (disclosure only) through C, B, up to A (leadership), based on both completeness and demonstrated action, not disclosure alone.

Step 3

Scores are published and used by investors and corporate customers as a supplier or portfolio screening input.

Why the distinction from a "standard" matters

Because CDP is a scored questionnaire rather than a disclosure standard, a company can hold a strong GRI or BRSR report and still score poorly on CDP if it hasn't specifically completed CDP's own process. The two aren't substitutes, a thorough sustainability programme will typically need to respond to CDP directly when asked, not just point to its other reporting.

Related in the Guide: Regulations & Standards Library

How CDP relates to other frameworks

CDP's questionnaire structure has moved closer to TCFD/ISSB's four-pillar logic over time, so a company already organising its climate governance, strategy, risk management, and metrics along TCFD lines has a meaningfully easier time completing a strong CDP response.

Abbreviations used on this page

CDP: originally the Carbon Disclosure Project, now known simply as CDP · GRI: Global Reporting Initiative · TCFD: Task Force on Climate-related Financial Disclosures

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