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˽�����ֲ� 2026: Bridging the Gap Between Data and Action

As a voluntary yet globally recognized disclosure system for environmental transparency, ˽�����ֲ� maintains the most extensive database of corporate and municipal environmental impact data. The foundation of this system is an annually updated, integrated questionnaire that defines how organizations report their environmental data.

The 2026 ˽�����ֲ� disclosure cycle marks a major shift towards a more comprehensive, nature-positive reporting landscape. As organizations face accelerating climate impacts and biodiversity loss, the market's need for high-quality, comparable intelligence is at an all-time high. ˽�����ֲ� is evolving to meet this demand, focusing on strengthening the link between the data organizations report and the environmental actions they take.

Core Updates for ˽�����ֲ� Questionnaire 2026

1. The Debut of Ocean Disclosure 

Recognizing the vital role of marine ecosystems in global economic stability, ˽�����ֲ� is introducing ocean-related questions for the first time:

• Who it's for: All organizations using the full corporate questionnaire can "opt-in".
• Scoring: This content will not be scored in 2026, giving companies time to establish data collection processes.

In response to strong market demand and emerging regulations, ˽�����ֲ� is expanding its framework to include the ocean, enabling organizations to surface critical data on the blue economy and marine biomes. This integration bridges a significant reporting gap, providing capital markets with the transparency needed to drive corporate action and protect vital aquatic ecosystems.

2. Expanded Forests & Nature Scope 

˽�����ֲ� is broadening its forests coverage to include commodities with significant deforestation and conversion impacts:

• New Scored Commodities: Cocoa, coffee, and rubber join timber, palm oil, cattle, and soy as scored commodities.
• Unified Scoring: All seven commodities will now contribute to a single, comprehensive forests score. Since they are all scored together now, one weak link can drag down the whole forest score.

˽�����ֲ� aims for a comprehensive reporting landscape where organizations manage all land-related dependencies and risks, specifically focusing on the elimination of ecosystem conversion within global supply chains. By prioritizing high-impact commodities like cattle, timber, cocoa, and rubber, the framework aligns with AFi and SBTN standards to drive transparency in protecting forests and natural ecosystems.

3. Enhanced SME Experience

Small and Medium Enterprises (SMEs) are seeing significant upgrades to their reporting journey:

• The "A List" is open: For the first time, leading SMEs can achieve an "A" score for Climate Change (previously capped at "B").
• New Nature Modules: SMEs can now disclose on Forests and Water Security through new (unscored) modules. The SME questionnaire now consists of 10 instead of 8 modules.

4. Continuous Framework Alignment

˽�����ֲ� is pursuing a  "write once, read many" approach:

• Updates to the 2026 questionnaire will strengthen the alignment with the TNFD recommendations, the GRI 303 Water & Effluents standard and the GHG Protocol Land Sector and Removals Guidance.
• Data disclosed once through ˽�����ֲ� can be used to meet multiple market, regulatory and investor requirements while enabling disclosers to reduce their reporting burden.

New Metrics to Track

Before you start the 2026 disclosure cycle, be aware of some specific new data points:

You can find the official key changes to the 2026 questionnaire here: (as of Feb 2026).

Key Essential Criteria (EC) Updates for 2026

In 2026, ˽�����ֲ� is not adding any entirely new essential criteria but is introducing several revisions to clarify existing requirements and reflect the updated questionnaire structure. These baseline requirements ensure a consistent minimum standard for transparency and environmental stewardship across all scoring levels.

Climate Change

• Risk Management (EC-CC1 & EC-CC2):
  
  • Leadership Requirement: Organizations must demonstrate high-quality processes for identifying and managing environmental risks to qualify for "A" or "A-" (Leadership) scores.
• Executive Incentives (EC-CC4):
  
  • Compliance Flexibility: Provides a new pathway for state-owned entities or those with legal restrictions, ensuring they aren't unfairly penalized for being unable to offer financial incentives.

Water

• Tailings Dams (EC-W3 & EC-W4):
  
  • Sector-Specific Reporting: (Coal, Metals & Mining) Now requires structured data columns instead of text fields. This is a technical requirement for data comparability.
• Risk Assessment (EC-W5):
  
  • Quality Focus: Moves away from specific tool/risk type mandates to emphasize high-quality assessments across the entire value chain and multiple time horizons.

Forests

• Commodity Scope (EC-F12):
  
  • Scoring Expansion: Cocoa, coffee, and rubber are now subject to the same strict criteria (exclusions, origin, targets, traceability) as the original four commodities.
• Disclosure Threshold (EC-F3):
  
  • Eligibility Flexibility: The "small volume" exclusion threshold has increased from 1% to 5%, allowing organizations to focus resources on more significant forest-risk commodities.
• Risk Assessment (EC-F4):
  
  • Quality Focus: Similar to Water, specific tool requirements are removed to prioritize comprehensive assessments across the entire value chain.

Note: The shift in EC-F4 and EC-W5 suggests a move toward "principled" reporting�where the depth and reach of your assessment matter more than which specific software or tool you used to conduct it.

Practical Tips for Responding Efficiently to the ˽�����ֲ� Questionnaire in 2026

1. Start preparing at an early stage

Answering the ˽�����ֲ� questionnaire requires close cooperation between different departments. Even if the submission is not due until mid-September, the preparation process should start early. Structured planning helps to avoid bottlenecks and improve data quality.

A) Gap analysis: where were gaps or problems in the last ˽�����ֲ� scoring?

Before companies start collecting data, it is worth taking a detailed look at the last questionnaire submitted and the ˽�����ֲ� scoring. Important steps:

• Evaluation of previous year's answers: Which questions were only partially or insufficiently answered?
• Scoring analysis: Which aspects contributed to the score or caused deductions?
• Comparison with current ˽�����ֲ� requirements: Are there new priorities or stricter evaluation criteria?
• Identify optimization potential: Where can processes or data quality be improved?

Companies aiming for a better rating should pay particular attention to areas in which they received no or only limited points last year � for example, in climate strategy or the verification of emissions data. As a ˽�����ֲ� Accredited Solutions Provider, we are familiar with typical weaknesses in scoring and can provide targeted support for optimization, as well as properly considering the updates of the 2026 disclosure cycle.

B) Collect & update ESG data

ESG data collection is one of the most time-consuming steps in the ˽�����ֲ� process. It is particularly challenging to collect consistent and verified data from various company divisions and external sources:

• Identify relevant data sources: Which systems (e.g. energy reports, sustainability platforms) contain the required information?
• Calculate Scope 1, Scope 2 and Scope 3 emissions: For many companies, recording and validating Scope 3 emissions (indirect emissions from the value chain) is the biggest challenge.
• Standardize sustainability indicators: Uniform definitions and measurement methods facilitate reporting and prevent inconsistencies.
• Observe Essential Criteria: ˽�����ֲ� specifies minimum requirements for various questions that companies must fulfill in order to receive points. For example, an answer on climate strategy often requires detailed information on targets, measures, and progress measurement.

Tip: Companies with complex value chains should contact suppliers at an early stage in order to obtain the necessary data for Scope 3 balancing.

C) Gathering documents & evidence

Unlike EcoVadis, ˽�����ֲ� does not typically ask for specific evidence for every claim. Instead, it relies on your organization's integrity, with two primary "hard" requirements for documentation:

• �Environmental Policy: Your overarching framework for environmental management.  
• Verification Proof: External auditor reports from your annual reporting that validate your data.

It is particularly important for companies aiming for a ˽�����ֲ� A rating to be able to provide verifications. From 2024, full verification of Scope 1 and Scope 2 emissions will be mandatory � anyone wishing to achieve an A grade must also have at least one Scope 3 category externally verified.

2. Keep an eye on important deadlines

˽�����ֲ� sets a uniform deadline for all companies. Although the exact date for 2026 has not yet been published, the deadline is the week of September 14, 2026.

Tip: Schedule a sanity check 2-4 weeks before submission to avoid mistakes!

3. Avoid the most common pitfalls

Many companies lose valuable points due to avoidable errors in the questionnaire. Pay particular attention to the following stumbling blocks:

• Unfilled tables: Tables must be completely filled in, otherwise they will remain marked as "in progress".
• Use correct units: Check whether your internal data matches the ˽�����ֲ� specifications.
• Observe response logic: Follow-up questions may be activated if you give certain answers.

Tip: ˽�����ֲ� will increasingly check whether information on climate-related risks is consistent with financial reports and sustainability strategies.

4. Use ˽�����ֲ� guidance effectively

˽�����ֲ� provides detailed guides for the individual question categories. These guides help you to better understand the requirements and to formulate answers correctly. Click here for the from the ˽�����ֲ� Helpdesk.

Why ESG Software Makes the ˽�����ֲ� Process Easier

Answering the ˽�����ֲ� questionnaire is time-consuming and requires accurate and consistent data collection. ˽�����ֲ�'s Collaborative Proof Platform helps companies to make this process more efficient and significantly reduce the workload.

1. Automated data processing & intelligent linking

• Leveraging Answers Across ESG Frameworks: ˽�����ֲ� enables answers from one ESG framework, such as ˽�����ֲ� or ESRS, to be leveraged across others that ask similar questions. This allows for the targeted reuse of existing information, reducing the need for redundant data entry.
• Tagging & search function: The targeted tagging of answers means that relevant content can be found in the shortest possible time and used efficiently.

2. Optimized collaboration & error reduction

• Project management functions: Tasks can be clearly assigned, progress tracked and errors avoided thanks to a structured system � without time-consuming coordination by email.
• Versioning & data history: Previously submitted responses are saved and can be tracked and adjusted for future reporting cycles.
• Expert collaboration: Directly bring topic experts into the tool to provide data at the source, which is often not so easy to accomplish directly in the ˽�����ֲ� portal.

With Sunhat as ˽�����ֲ� Accredited Solutions Provider you can make the ˽�����ֲ� process more structured and time-saving, avoid redundancies and sustainably optimize your ESG reporting.

Prepare now & keep an eye on deadlines!

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