CDP (Carbon Disclosure Project)

CDP, formerly the Carbon Disclosure Project (Invest Europe), runs a global environmental disclosure system that companies use for carbon disclosure and other environmental reporting (CDP). Since 2024, a single corporate questionnaire has replaced 3 separate questionnaires on climate change, forests, and water security (CDP). It has been aligned with IFRS S2 since 2024 (CDP), and its plastics and biodiversity questions aren't scored (CDP).

Disclosure requests come from capital markets signatories, large purchasing organizations that are CDP Supply Chain members, and others, such as banks and RE100 (CDP). Over 22,100 companies, together worth more than half of global market capitalization, disclosed through CDP in 2025 (CDP). CDP scores responses and publishes scores annually (CDP).

For finance, FP&A, and sustainability teams, a strong CDP response draws on the same data as the business plan: greenhouse gas (GHG) emissions data across the value chain, built on the financial plan's assumptions. CDP's 2025 climate criteria require Scope 3 emissions calculations to reach Leadership (A-/A) scores, but not lower bands (CDP). Teams that link emissions to cost and capital plans can model reduction scenarios before committing to targets, then reuse the data for ESG reporting.