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Disclosure framework

CDP questionnaire 2026: the 13 modules, what changed, and the data each one needs

The CDP questionnaire is a single integrated environmental disclosure form built from 13 modules. Modules 1 to 6 and 13 are integrated, meaning their questions span several environmental issues at once; modules 7 to 11 are the environmental performance modules, one per issue area; module 12 is a sector-specific module shown only to financial services. You are not shown all of it. A setup step screens you by size, sector and the issues you were requested on, and the questionnaire you see is what survives that filter.

Last updated August 2026. Most guides to the CDP questionnaire describe it as a form to fill in. It is more useful to read it as two different jobs stapled together. Modules 1 to 5 and 13 are narrative: governance, strategy, risk assessment, sign-off. Your sustainability and legal teams write those once and refine them each year. Modules 6 to 12 are quantitative, and they want a greenhouse gas inventory with its boundary, methods, emission factors and data quality all stated. That second half is where responses run late, because the numbers cannot be written, only assembled. Our carbon accounting software works on that side: it classifies accounts payable and utility data into a scope-by-scope inventory and keeps each figure tied to the invoice that produced it.

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The 13 modules of the CDP full corporate questionnaire

CDP merged its separate climate change, forests and water questionnaires into one integrated corporate questionnaire in 2024, and the 2026 version keeps that shape. The module numbering below is CDP's own, taken from its full corporate questionnaire overview. Reading it as a structure rather than a list of questions tells you which teams you need and in what order.

CDP full corporate questionnaire: the 13 modules and what each one draws on
Module Name Type What it draws on
1 Introduction Integrated Reporting year, currency, organizational boundary and the entities inside it. Small module, but the boundary you declare here governs every number later
2 Identification, assessment and management of dependencies, impacts, risks and opportunities Integrated Your risk process: how you find environmental risks, over what time horizons, and who owns the assessment
3 Disclosure of risks and opportunities Integrated The specific risks and opportunities you identified, with financial impact figures where you have them
4 Governance Integrated Board oversight, management responsibility, incentives tied to environmental performance, and policy positions
5 Business strategy Integrated Transition plan, scenario analysis, financial planning, targets and how environmental issues feed strategy
6 Environmental performance: consolidation approach Integrated Whether you consolidate on operational control, financial control or equity share. This one answer decides what counts as Scope 1 versus Scope 3
7 Environmental performance: climate change Issue-specific The emissions module. Gross Scope 1, Scope 2 reported both location-based and market-based, Scope 3 across the 15 categories, base year, emission factors, energy consumption and verification status
8 Environmental performance: forests Issue-specific Commodity volumes, sourcing regions and deforestation controls. Shown only if you were requested or opted in
9 Environmental performance: water security Issue-specific Withdrawals, discharges, water stress exposure at facility level. Shown only if you were requested or opted in
10 Environmental performance: plastics Issue-specific Plastic production, packaging and durable goods content. Opt-in only
11 Environmental performance: biodiversity Issue-specific Biodiversity dependencies, impacts and commitments. All disclosers see supplementary biodiversity datapoints
12 Environmental performance: financial services approach Sector-specific Financed and insurance-associated emissions, portfolio impact. Shown only to the financial services sector
13 Further information and sign off Integrated Attachments, and the named person who approved the response

Two rows there do more work than the rest. Module 6 looks administrative and is not: your consolidation approach decides whether a leased warehouse is your Scope 1 or your Scope 3, and changing it mid-cycle invalidates everything downstream. Our guide to operational versus financial control covers how to choose. Module 7 is where the scoring weight sits, and it is the module you cannot write your way through.

How the CDP questionnaire setup decides which questions you see

Before you answer anything, CDP runs a questionnaire setup during onboarding. You answer screening questions about your sector, your headcount and revenue, your activities, and which environmental issues you are disclosing on. The portal then builds a questionnaire that contains only the modules and questions that apply to you.

The rules behind that filter are worth knowing before you plan resourcing, because they decide how big your response actually is:

What triggers each part of the questionnaire

  • Every discloser is shown the climate change datapoints, plus supplementary biodiversity datapoints. There is no way to disclose through CDP without answering on climate.
  • Forests and water security appear only if a requesting investor or customer asked you about them, or you opted in yourself.
  • Plastics and ocean appear only if you opt in. Nobody can force those two onto your questionnaire.
  • Module 12 appears only for organizations CDP classifies in the financial services sector.
  • Sector-specific questions inside the modules are added based on the sector you are mapped to during setup, so two companies of the same size can see materially different questionnaires.

The practical consequence: do the setup early, then download your tailored questionnaire and count the quantitative questions before you commit to a timeline. A company that opted into forests and water is running three inventories, not one.

Full or SME: which CDP questionnaire you are eligible for

CDP publishes two corporate questionnaires. The full corporate questionnaire carries sector-specific datapoints and is built for large organizations. The SME questionnaire has fewer, simplified datapoints. Eligibility is a hard threshold, not a preference, and it runs on headcount and revenue.

CDP corporate questionnaire eligibility, 2026 cycle
Your organization Questionnaire you can complete
More than 1,000 total employees, or more than US$250 million annual revenue Full corporate questionnaire only
At or below both of those thresholds SME questionnaire, with the option to opt into the full corporate questionnaire instead
Requested by the RE100 initiative Full corporate questionnaire only, regardless of size
Financial services sector Full corporate questionnaire, including module 12

One 2026 change matters here more than it sounds. SMEs are now eligible for an A score on climate change, which they were not before no matter how good the disclosure was. If you are a smaller supplier answering because a large customer asked, a strong SME response is now worth something visible rather than being capped by the questionnaire you were on.

What changed in the 2026 CDP questionnaire modules

The 2026 questionnaire is an evolution of 2025, not a rebuild, so a prior response is still a good starting point. Version 1.0 of CDP's overview document was released April 20, 2026, which means the real wording has been public since spring and you can prepare against it rather than guess.

Module-level changes for the 2026 cycle

  • Ocean datapoints appear for the first time. They are spread across existing modules rather than added as a fourteenth module, the questionnaire still has 13, and they are voluntary and unscored this cycle.
  • Risk and resilience questions expanded across all three questionnaires, with more asked about concrete adaptation actions rather than risk identification alone.
  • The forests module added coffee, cocoa and rubber as scored commodities, and broadened coverage of other natural ecosystems.
  • The energy questions inside module 7 were streamlined, with explicit recognition of nuclear and carbon capture and storage alongside renewables.
  • Science-based targets for nature are now recognized at leadership level in the forests and water modules.
  • Questionnaire setup was tightened so companies are directed only to questions that apply to their size, activities and risk profile.

Nothing in that list changes the emissions work. Module 7 still wants the same inventory it wanted last year, which is why the sensible reading of the 2026 changes is that the narrative modules moved and the quantitative one did not. How the changes translate into points is covered in our CDP scoring methodology guide.

What data each module needs from your ledger

Module 7 is the only module whose answers you cannot draft. Every figure in it has to trace back to something: a meter reading, a fuel invoice, a supplier contract, a line in accounts payable. CDP asks not just for the number but for the method behind it, and it scores the method.

The module 7 answers that are inventory outputs, not writing

  1. 01 Gross global Scope 1 in metric tonnes CO2e, for the reporting year and the base year.
  2. 02 Scope 2 twice, location-based from grid factors and market-based from your supplier contracts and any certificates you hold. Reporting only one of them costs points. Our guide to location-based versus market-based Scope 2 covers the split.
  3. 03 Scope 3 across all 15 categories, each flagged relevant and calculated, relevant but not yet calculated, or not relevant with a stated reason. Blanket exclusions without a reason are the most common avoidable deduction.
  4. 04 The emission factor sources and global warming potential values behind every figure, and whether each line is activity-based or spend-based.
  5. 05 Data quality statements and any restatement of prior years, which is where an inventory you cannot rebuild becomes visible to a scorer.
  6. 06 Verification status for any assured part of the inventory.

The fastest honest route through the Scope 3 half of that is a spend screen first: classify the accounts payable file to the 15 categories, apply input-output factors, and you have a defensible number for every category in days plus a clear read on which two or three carry your footprint. Then upgrade only those to activity or supplier data. The mechanics are in calculating Scope 3 from spend, and the reasoning for which ones to deepen is in Scope 3 materiality assessment.

What is the CDP questionnaire?

The CDP questionnaire is the annual environmental disclosure form run by CDP, a not-for-profit that collects corporate environmental data on behalf of requesting investors and corporate purchasers. It covers climate change, forests, water security, plastics, biodiversity and, from 2026, ocean. Companies complete it in CDP's online portal, the response is scored on a band from A to D-, and the result becomes part of a public record that customers, lenders and rating agencies consult. CDP collects this data for over 640 institutional capital markets signatories holding a combined US$127 trillion in assets, and 270 or more major purchasers with over US$6.4 trillion in procurement spend.

How many modules are in the CDP questionnaire?

The full corporate questionnaire has 13 modules. Modules 1 to 6 and module 13 are integrated, meaning their questions cover more than one environmental issue at once. Modules 7 to 11 are the environmental performance modules and each is specific to one issue area: climate change, forests, water security, plastics and biodiversity. Module 12 is an integrated, sector-specific environmental performance module shown only to financial services organizations. You will not see all 13; the setup step removes the ones that do not apply to you.

Who has to answer the CDP questionnaire?

Nobody is compelled by law. CDP disclosure is voluntary in the legal sense and becomes effectively mandatory through commercial pressure: an investor holding your stock or a large customer running a supplier program requests your response, and declining is visible, because non-response is recorded against you as "did not disclose". For US companies the more common trigger in 2026 is a customer procurement team rather than an investor. That is a different obligation from a statute like California SB 253, which compels reporting by law above a revenue threshold. Both want a GHG Protocol inventory, so the sensible move for a company facing both is one inventory reported twice. Our climate disclosure software overview maps which regimes catch which companies.

When is the CDP questionnaire due in 2026?

The 2026 response window opened the week of June 15. The date that matters is the scoring deadline: submit after it and your response is still published but is recorded as "not scored", which is usually the entire reason you were asked to disclose. CDP's own website states the scoring deadline as 16 September 2026, while its guidance document lists it as "week of September 14". Those are the same milestone described two ways, which is why third-party summaries disagree on the date; plan against September 16 and treat the surrounding week as the cutoff. The final deadline for unscored responses and amendments falls in the week commencing October 26, 2026, after which the questionnaire closes. The week-by-week plan is in our CDP reporting deadline guide.

Where can I get the CDP questionnaire as a PDF?

CDP publishes the questionnaire, the reporting guidance and the scoring methodology on its own site each cycle, and you can download a version tailored to your profile after completing the setup questions on CDP's guidance page. The tailored download excludes modules you have not opted into, which makes it far more useful than the complete document for planning. Read it alongside the Scoring Introduction, because the guidance tells you what to answer and the scoring documents tell you what the answer is worth. Copies circulating on third-party sites are often a cycle out of date, so take them from CDP.

How long does the CDP questionnaire take to complete?

For a first response, plan on months rather than weeks, and expect most of it to be inventory work rather than writing. The narrative modules are a few days of drafting for someone who knows the business. Module 7 is the long pole: a company with no existing GHG inventory is building a boundary, a base year, Scope 1 and 2 from meters and fuel, and a 15-category Scope 3 screen, usually across finance, facilities and procurement. Second responses are dramatically shorter, but only if the classification, factors and source documents from year one are still findable. That is the argument for keeping the inventory in a system rather than a spreadsheet folder.

If you are choosing tooling rather than reading up, start with CDP reporting software for the vendor question, or best carbon accounting software to compare the market. For the underlying discipline see GHG accounting software and the GHG inventory checklist. If a US statutory deadline is your real trigger, SB 253 reporting software covers California. The hardest module has its own page: Scope 3 emissions reporting, backed by the 15 Scope 3 categories reference.

Questionnaire structure, module names, eligibility thresholds and 2026 cycle dates on this page summarize CDP's own published full corporate questionnaire overview and disclosure timeline as available in August 2026. CDP sets its questionnaire, fees and methodology per cycle, so confirm current details with CDP directly before you plan against them. Nothing here is legal advice, and this page is not affiliated with or endorsed by CDP. Our product is in early access; capabilities are described as planned, and the demo shows what it does today.

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