While CDP disclosures are voluntary, companies are asked to report on key environmental metrics, sustainability initiatives, and business strategies. Organizations will be asked to disclose environmental metrics, including Scope 1, 2, and 3 emissions, environmental impacts, risks and opportunities (IROs), and emission reduction targets. Reporting also covers governance, stakeholder engagement, and the integration of IROs into strategic business decisions. Additionally, CDP includes Forest and Water Security disclosures, requiring companies to report on deforestation risks, water usage, and conservation efforts.