Companies and CDP: who is concerned and why prepare for it?

What is the CDP?

The CDP (Carbon Disclosure Project) is an international non-profit organization that collects and harmonizes environmental data from companies, cities and governments.

Created in 2000 to meet investor expectations, CDP assesses the quality of environmental strategies and policies through a scoring system ranging from A to F.

Companies disclose information on:

• their greenhouse gas emissions,
• their environmental policies,
• their climate governance,
• and their climate-, water- and forest-related risks and opportunities.

CDP now also covers emerging topics such as plastic waste and biodiversity.

Which companies are concerned?

CDP is relevant for any company wishing to structure and disclose its environmental data, regardless of size or sector.

Companies may be invited to respond following a request from an investor or a major client. SMEs and mid-sized companies benefit from a simplified questionnaire, adapted to their size and industry.

The most frequently involved sectors include: energy; transport and logistics; construction and building materials; chemicals; agricultural commodities and mining; telecommunications and IT; cosmetics and pharmaceuticals; packaging and containers; as well as financial services and insurance.

Companies may also participate voluntarily to anticipate regulatory requirements such as the CSRD, whose standards (notably ESRS E1) are partially aligned with CDP requirements.

Engaging the supply chain is a key component of the process, as large companies increasingly expect comparable and reliable environmental data from their suppliers.

What are the benefits of preparing for CDP?

Companies that respond to the CDP questionnaire gain tangible benefits in both the short and long term:

1. Meeting transparency expectations: investors, clients, banks and employees now expect structured and comparable environmental information.
2. Easier access to business opportunities: a strong CDP score facilitates access to tenders, sustainable finance and partnerships with demanding stakeholders.
3. Structuring the climate strategy: CDP data collection helps formalize a credible, trackable low-carbon trajectory.
4. Strengthening reputation and credibility: CDP reporting highlights transparency and positions the company as an environmentally committed player.
5. Anticipating regulation: the CDP methodology provides effective preparation for regulatory frameworks such as the CSRD.

What costs should be expected?

There are no direct submission fees to CDP. However, the exercise represents a significant internal investment, including:

• time spent on data collection and verification,
• cross-functional coordination across teams,
• implementation of data quality controls,
• and, where relevant, external support for reporting or verification.

Budgeting should account for the time invested by sustainability, finance and management teams, as well as the tools required to manage data effectively (dashboards, reporting software, ESG support).

How does CDP reporting work?

The process is carried out via the CDP online portal:

• The portal typically opens in mid-June and closes on September 14 each year.
• Responses are assessed across four levels: D (Disclosure) → C (Awareness) → B (Management) → A (Leadership).

Each level builds on the previous one. Scores are calculated based on the percentage of points achieved and the completion of essential criteria, while also taking sector-specific requirements into account.

Data must be precise: external links or sustainability reports referenced are not considered for scoring purposes.

How can the CDP score be used as a benchmark?

CDP results (from A to D) provide a global benchmarking framework.

A CDP score makes it possible to:

• assess environmental maturity relative to peers,
• identify performance gaps and priority improvement areas,
• define climate and operational objectives aligned with CDP maturity levels.

The expected progression follows a clear logic:

• Level D: ensure data transparency and completeness;
• D → C: deepen analysis of environmental impacts, risks and opportunities;
• C → B: translate these analyses into structured, measurable action plans;
• B → A: fully embed environmental issues into management systems and overall strategy.

Analyzing score gaps helps companies target specific areas for improvement, such as climate governance or carbon traceability across the supply chain.

CDP and EcoVadis: complementary approaches

CDP and EcoVadis are complementary but serve different purposes:

• CDP: focuses on environmental performance assessment.
• EcoVadis: provides a holistic ESG assessment, primarily requested by customers within supply chains, and helps build a robust CSR management system.

Their partnership, established in 2016, enables partial data interoperability. Information collected for CDP (climate plans, IROs, transition plans, governance) can be reused for the environmental pillar of EcoVadis.

What kind of support should be put in place?

Successful CDP reporting requires a structured, methodical approach:

1. Define the stakeholders involved.
2. Identify existing environmental data already available.
3. Align CDP, EcoVadis and CSRD to avoid duplication and save time.
4. Centralize all environmental data in a shared, single tool.
5. Implement internal validation before submission.
6. Invest in data quality and transparency.

Ditto supports SMEs and mid-sized companies in structuring, collecting and presenting ESG data, simplifying CDP, EcoVadis and CSRD reporting within a single platform.

Companies and CDP: key takeaways