CDP 2025 Scoring Methodology Changes

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Updated CDP scoring methodologies just dropped this week, including information on the specific changes to the scoring rules for 2025. As stated CDP, there are only minimal scoring and questionnaire changes, aiming to only make only minor refinements:

• Minimal Questionnaire Changes: CDP maintained its streamlined structure introduced in 2024, with only minor refinements in 2025 aimed at improving clarity, usability, and consistency across modules.
• Scoring Updates: Climate change, forests, and water security remain scored; plastics and biodiversity continue to be unscored. Small improvements were made to enhance scoring consistency.
• Plastics & Biodiversity: Although unscored, these modules received updated guidance and definitions — especially around recycled content, production, and the WWF Biodiversity Risk Filter.
• Forests Module: A key usability change allows multiple third-party certifications to be selected in question 8.7.2, reducing reporting burden.
• Water Security: Mostly unchanged, with minor updates tied to WWF Water Risk Filter updates and river basin lists.
• Financial Services: No structural changes; refinements made to definitions, dropdowns, and column visibility for better alignment.
• SME Questionnaire: Remains stable, with minor edits to improve clarity and reduce reporting burden. Eligibility continues to be based on revenue and headcount.

Further Details on Questionnaire changes

Module 1: Introduction

• Question 1.2 (currency) made mandatory.
• Added guidance to 1.5 on reporting boundary discrepancies.
• Clarifications to 1.10 (portfolio valuation), 1.22 (embedded soy volume), and new dropdown in 1.24.1 (‘Direct operations’).

Module 2: Identification, Assessment & Management

• Mostly technical fixes and guidance updates.
• Fix in 2.2.2 on supplier tier display logic.

Module 3: Disclosure of Risks & Opportunities

• Minimal edits to keep dropdowns updated and relevant.
• Refinement for financial services visibility.

Module 4: Governance

• Removed a duplicate option in 4.1.2.
• Updated guidance in 4.7.1 (column 9).
• 4.7 dependency revised to show only for financial services.
• Minor reporting guidance tweaks in 4.11.

Module 5: Business Strategy

• New guidance in 5.2 on CDP responses being used as transition plan evidence.
• Updated definitions of ‘Capacity Building’, ‘Target’, and ‘Capital expenditure’.
• Clarified guidance throughout, especially on scenario analysis (5.1.1), stakeholders (5.11), and CO₂e units (5.12).

Module 6: Consolidation Approach

• No changes.

Module 7: Environmental Performance – Climate Change

• Small guidance updates for energy questions.
• Questions 7.9.1–7.9.3 now allow multiple attachments for verification.
• Updated 7.79 and 7.79.1 to better align with ICVCM terminology.

Module 8: Environmental Performance – Forests

• 8.7.2: ‘Third-party certification scheme’ is now multi-select.
• 8.11.1: ‘Main measures’ column now conditional.
• 8.3: Improved conditional logic.
• Enhanced guidance in 8.8.1 and hyperlinks added in 8.9.

Module 9: Environmental Performance – Water Security

• Refinements only: updated river basin list, better measurement frequency guidance (9.1, 9.1.1, 9.2).
• Updated guidance in line with WWF Water Risk Filter updates.

Module 10: Environmental Performance – Plastics

• Updated definitions: ‘Recycled Content’ and ‘Production of plastics’.
• Added guidance for recycled content calculation in 10.3–10.5.
• Conditional logic in 10.6 improved for plastic usage and production.

Module 11: Environmental Performance – Biodiversity

• Only change: updated guidance in 11.4 with WWF Biodiversity Risk Filter info.

Module 12: Environmental Performance – Financial Services

• Minor definition revisions (e.g., ‘Portfolio Impact’, ‘Nature-based solution’).
• Improved dropdown logic and guidance for insurance and financing questions.

Module 13: Further Information & Sign Off

• No changes.

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More details can be found on CDP's page here: https://downloads.ctfassets.net/v7uy4j80khf8/4ltvdSUzBxLXB6haD6dszk/ba21e32c0e44e0e460c3e4091ae00dda/CDP_2025_Corporate_Disclosure_ENG.pdf

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