This article is for disclosing organizations and outlines the resources available for companies disclosing through CDPs corporate questionnaires. The resources available can be found on the guidance for companies  section of the CDP website.  

The guidance available includes: 

  1. 1. Questionnaire overview summary  of the structure of the full corporate questionnaire, the environmental issues covered, the sectoral approach, and more 

  1. 2. Reporting guidance – shows pathways through each module, useful for understanding what information each question is requesting and why 

  1. 3. Questionnaire changes a mapping of changes to CDP’s disclosure framework from 2023 to 2024 data points 

  1. 4. Technical materials – provides additional support on topics relevant to the current reporting year


The following technical materials are accessible after logging into the CDP website. 

Climate change 

  1. Science based targets 
  1. Scenario analysis 
  1. Carbon pricing 
  1. Special conditions for reporting Scope 1 emissions 
  1. Accounting of Scope 2 emissions 
  1. Guidance methodology for estimation of Scope 3 category 11 emissions for coal mining companies 
  1. Guidance methodology for estimation of Scope 3 category 11 emissions for oil and gas companies 
  1. Relevance of Scope 3 Categories by sector 
  1. Guidance for companies with coal reserves 
  1. Measuring emissions intensity of transport movements 
  1. Fuel definitions 
  1. Biofuels 
  1. Conversion of fuel data to MWh 
  1. Units of measure conversions  
  1. “Retirement” and “Cancellation” of instruments 
  1. Restatements 
  1. Reporting on climate transition plans 
  1. TCFD 
  1. Portfolio Impact Metrics (FS only) 
  1. Financial Services Transition Plans and Net Zero Commitments 
  1. EU Taxonomy 
  1. Implementing commitments on deforestation and ecosystem conversion 

Water security 
  1. CDP’s approach to water accounting 
  1. Linking GRI and CDP 2018 - Water security 
  1. Plastics disclosure 
  1. Countries and regions 


For NZAM signatories: 

  1. 2023 NZAM Step-by-Step Guide – walking NZAM signatories through the NZAM aligned questions in the CDP FS CC questionnaire. 
  2. 2023 NZAM Reporting FAQ – answers to frequent questions about CDP disclosure.  


For RE100 members: 

  1. Reporting guidance 


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