This document is a guide that outlines the CDP SME Scoring Introduction for the year 2024. It details the principles of scoring, which are aligned with CDP's mission to motivate companies to disclose their environmental impacts and take action to reduce negative effects. The scoring methodology evaluates responses based on their detail and comprehensiveness, as well as the organization's awareness of environmental issues. The scoring process is based solely on the data provided by companies, without verification of the information. The document also introduces the SME questionnaire, designed specifically for small and medium-sized enterprises, which replaces previous corporate questionnaires. The SME questionnaire focuses primarily on climate change for 2024, while supplementary data points on forests and water security are included but not scored. The scoring levels are defined as SME Disclosure, SME Awareness, and SME Management, with the Leadership level not being scored this year. The guide emphasizes the importance of accurate and complete reporting in accordance with the scoring methodology.