CDP for Food and Beverage Companies: Requirements and Performance Levers

Understanding CDP in the food and beverage context

The CDP (Carbon Disclosure Project) is an international initiative that collects and assesses environmental data from companies through three main questionnaires: Climate, Water and Forests. The goal is to standardise environmental disclosure while strengthening transparency with investors, clients and partners.

For food and beverage players, this framework not only helps respond to external requests (clients, banks, investment funds) but also to get ahead of regulatory requirements like the CSRD. Responding to CDP means demonstrating commitment on climate, water and biodiversity through measured, traceable impact management.

CDP requirements: climate, water and supply chain

CDP assesses food and beverage companies based on the quality and depth of their disclosures, across three main areas:

1. Climate and greenhouse gas emissions

Companies must measure and report their GHG emissions across all three scopes:

• Scope 1: direct emissions from their processes and activities;
• Scope 2: indirect emissions linked to purchased electricity, heat or steam;
• Scope 3: upstream and downstream indirect emissions, often the largest share in agricultural supply chains (inputs, transport, packaging, waste).

2. Water and resource management

The Water Security dimension is critical in food and beverage. CDP requests information on consumption, effluent management and risks related to scarcity or pollution. Responses detail the water efficiency strategy and improvement measures in place.

3. Forests and biodiversity

The Forests dimension applies to agricultural or forestry raw materials at risk of deforestation: soy, palm oil, cocoa, beef and paper. Companies must demonstrate traceability, zero-deforestation policies and, where possible, biodiversity commitments.

CDP performance levers for food and beverage companies

1. Energy optimisation and process decarbonisation

Key areas to target include factory energy consumption, by-product recovery and waste heat valorisation. Better energy flow monitoring enables measurable Scope 1 reductions.

2. Supplier engagement

The weight of Scope 3 makes supplier collaboration strategic: integrating ESG indicators into tenders, managing low-carbon targets and tracking through CDP Supply Chain questionnaires. For a structured approach to environmental reporting, best practices are detailed in our collection.

3. Packaging and sustainable logistics

Reducing packaging materials, using recycled content and optimising transport all lower indirect emissions — while generating cost and reputational benefits.

4. Reducing losses and food waste

CDP values circular resource management: less food waste, more material and energy recovery. This reflects a deep understanding of physical and transition risks.

Structuring CDP data collection and governance

A solid CDP response relies on cross-functional data collection: production, procurement, logistics, finance and CSR. Data must be consistent, comparable and traceable.

CDP does not verify each data point individually — quality depends on internal governance and the documentation provided.

Centralising information is a critical challenge, particularly for mid-sized companies. An integrated ESG platform like Ditto brings together indicators, policies and evidence in a single repository. Standardising formats significantly reduces questionnaire response time and limits consistency errors. For companies starting out, getting expert support for the preparation significantly accelerates the path to maturity.

Building a long-term CDP strategy

Responding to CDP once is not enough — it is a process of continuous improvement. To make progress year on year, three structural levers stand out:

• Plan reporting from the first quarter with internal milestones;
• Prioritise material issues (emissions, water, deforestation) based on real impacts;
• Align CDP indicators with those required by the CSRD to pool reporting efforts.

This integrated approach turns a disclosure obligation into a strategic management tool: efficiency, credibility and competitive advantage in markets where sustainability is becoming a key access criterion.

CDP for Food and Beverage Companies — Key Takeaways