How to Achieve CDP A-List Status: A Section-by-Section Questionnaire Guide

CDP's Climate Change questionnaire is completed by over 20,000 companies globally. The scores — D (disclosure) through A (leadership) — are used by institutional investors, procurement teams, banks, and policymakers to evaluate climate performance.

Reaching A-List is not just a reputational milestone. For many large-enterprise customers and EU financial institutions, an A or A- score has become a procurement and financing requirement.

This guide walks through the scoring methodology and key requirements section by section.

How CDP Scoring Works

CDP scores on four levels:

Score Meaning
D / D- Disclosed (submitted a response)
C / C- Awareness of climate risks and opportunities
B / B- Managing: actions to reduce emissions and manage risks
A / A- Leadership: best practice, verified data, board engagement, ambitious targets, Scope 3

A-List is not achieved by filling in every field — it requires evidence of:

  • Board-level climate governance
  • Science-based or otherwise ambitious emissions reduction targets
  • Third-party verification of GHG data
  • Scope 3 disclosure across a majority of relevant categories
  • Access to and engagement with value chain partners on climate issues

Section Overview: C0 to C12

C0 – Introduction

Confirms your disclosure authorization, contact details, and whether your response is verified. Ensure the right individual signs off — CDP requires an executive-level sign-off for A-List.

C1 – Governance

This section differentiates A-List companies from the rest:

  • Is climate change oversight at board level (not delegated to management only)?
  • Does the board or a board committee explicitly review climate-related risks and targets?
  • What are the incentives for senior executives tied to climate performance?

Common A-List gap: Policies exist at management level only, without traceable board-level mandates. Evidence: board minutes, committee charters, executive KPI documents.

C2 – Risks and Opportunities

CDP requires identification of both physical risks (acute and chronic) and transition risks (policy, technology, market, reputation) plus opportunities — fully aligned with TCFD.

For A-List:

  • Assess risks at multiple time horizons (short, medium, long)
  • Quantify financial impact where possible
  • Integrate into mainstream financial risk management (demonstrate this with cross-functional processes)

C3 – Business Strategy

Demonstrate how climate considerations are integrated into your corporate strategy:

  • Have you conducted scenario analysis using at least 2 climate scenarios (e.g., 1.5°C and 3°C+)?
  • How do scenarios inform your business strategy and capital allocation?

CDP requires scenario analysis to be meaningful — a high-level narrative without demonstrated strategic consequences will score poorly.

C4 – Targets and Performance

One of the highest-weighted sections for A-List:

  • Do you have a Science Based Target or a target consistent with limiting warming to well below 2°C?
  • Do you have separate Scope 1, 2, and at least some Scope 3 targets?
  • Are your targets time-bound with a specific base year?
  • What was your actual performance against targets in the reporting year?

Key requirement for A-List: Targets must be externally validated or science-based. A commitment to set a SBT in the future is insufficient for A scoring.

C5 – Emissions Methodology

Document the GHG standard used (GHG Protocol being the most common), your emission factor sources, any changes in methodology, and boundary selections.

C6 – Emissions Data

Disclose Scope 1, Scope 2 (both market-based and location-based), biogenic emissions, and (for A-List) Scope 3 across relevant categories.

For A-List, Scope 3 is essential:

  • Disclose all relevant upstream and downstream Scope 3 categories
  • Use the GHG Protocol Corporate Value Chain Standard
  • Provide Category 11 (use of sold products) or Category 1 (purchased goods and services) where material

C7 – Emissions Breakdown

Break down Scope 1 emissions by activity and/or geography as relevant. Provide disaggregation where it helps demonstrate reduction progress.

C8 – Energy

Disclose total energy consumption, breakdown by source (coal, gas, oil, nuclear, renewable), and renewable energy percentage. A-List companies typically demonstrate high renewable electricity share (RE100 commitments common at A-List).

C9 – Additional Metrics

Industry-specific metrics relevant to your sector, aligned to SASB industry standards. Check which SASB sector applies to your business and complete the recommended metrics.

C10 – Verification

A-List requires third-party verification of your Scope 1 and 2 emissions, and ideally Scope 3. The verifier must be independent. Provide the assurance statement, standard used (ISO 14064-3, ISAE 3410, etc.), and scope of verification.

Common gap: Companies verify Scope 1/2 but not Scope 3 — and then don't disclose any verified Scope 3 data, which blocks A-List.

C11 – Carbon Pricing

Disclose whether you operate under any carbon pricing scheme (ETS, voluntary carbon tax, internal carbon price). A-List companies increasingly use internal carbon pricing for investment decisions. Provide the price per tonne used.

C12 – Engagement

A-List specifically requires value chain engagement on climate:

  • Do you engage suppliers on their emissions and reduction targets?
  • Do you assess supplier climate performance in procurement decisions?
  • Do you engage customers on the climate impact of your products?

Document specific programs with evidence, not just policy statements.

Pre-Populating CDP from Existing Data

If you already have TCFD disclosures, ISSB IFRS S2 reporting, or GHG Protocol inventory data, much of the CDP questionnaire can be populated from that work:

CDP Section Data source
C1 Governance TCFD Governance pillar
C2 Risks & Opportunities TCFD Risk Management + IFRS S2 risk registers
C3 Strategy TCFD Strategy pillar + scenario analysis
C4 Targets Science Based Targets registry, ISSB IFRS S2 targets
C6 Emissions GHG Protocol inventory (Scope 1, 2, 3)
C9 Additional metrics SASB standards for your sector
C10 Verification Your assurance provider's report

Avoid duplication of effort: building your CDP, TCFD, and ISSB responses from a single underlying data set with consistent methodology is both more efficient and more defensible under audit.

Common Gaps That Prevent A-List

Based on CDP scoring guidance:

  1. No SBT or equivalent — ambition not evidenced by external validation
  2. Scope 3 not disclosed — particularly Cat 1 (purchased goods) or Cat 11 (use of products)
  3. No third-party verification — self-reported data without independent assurance
  4. Board governance insufficient — climate in risk committee terms of reference, but no evidence of actual board review
  5. No scenario analysis — qualitative narrative without demonstrated strategic implications
  6. No value chain engagement — supplier engagement policy without operational evidence

Addressing all six of these is effectively the A-List checklist.

CDP, ISSB, and TCFD: One Set of Data

Following the TCFD's formal dissolution in 2024, CDP now references IFRS S2 (ISSB) as the primary climate disclosure framework it aligns with. Companies building ISSB-compliant disclosures under IFRS S2 will find that CDP questionnaire requirements are largely covered.

Emistra supports CDP Climate questionnaire data collection (C0–C12), GHG Protocol Scope 1/2/3 calculations, TCFD disclosure generation, and ISSB IFRS S2 reporting — with shared underlying data so your CDP, annual report, and regulatory filings stay consistent. Start your CDP submission →