Disclosure focus
This disclosure asks an organisation to report the greenhouse gas emissions linked to the electricity, steam, heating or cooling it uses, rather than emissions it creates directly on site. In practice, the focus is on the emissions associated with purchased energy across the organisation’s reporting boundary, so the organisation needs to identify where it uses energy and quantify the related indirect emissions in a consistent way.
The practical question is coverage: the report should reflect the organisation’s full operations that fall within scope, not just a few prominent locations or flagship sites. That means checking all relevant facilities, offices, warehouses, plants and other operations that consume purchased energy, so the reported figure is not limited to selected examples but represents the organisation’s overall footprint for this emissions source.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official CARB source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show SB253-SCOPE-2 sub-elements (LRA working checklist)
Record the electricity, steam, heat, and cooling you bought or otherwise obtained.
Calculate Scope 2 emissions using the location-based method.
Calculate Scope 2 emissions using the market-based method.
State the time period covered by your Scope 2 reporting.
Disclose the full amount of Scope 2 greenhouse gas emissions.
How to prepare it
1Set the boundary for this disclosure first: identify the electricity, steam, heating, and cooling you bought or otherwise obtained, and confirm which of those purchases sit within the reporting year you are using.
2Gather the source records that support those energy purchases, then use them to build the emissions figures for the same period in two ways: one based on the grid or local supply mix, and one based on the contractual or supplier-specific view you use internally.
3Calculate the overall amount for the period, making sure it reconciles to the two emissions views and to the underlying energy data you have collected.
4Keep a clear audit trail for any items you leave out, any estimation choices, and any changes to methods, data sources, or assumptions compared with the prior cycle or earlier drafts.
5Prepare the final disclosure package with the reporting period, the total emissions figure, and both emissions views in the required unit, supported by the evidence you assembled.
6Before submission, check your draft against the official source and confirm that the scope, figures, labels, exclusions, and method notes still match the current requirement.
Request the data
Request the electricity and heating data
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy we bought or used for the reporting period, and what that means for our Scope 2 emissions figures?
Use your organisation’s own names for sites, utilities, meters, invoices, and reporting packs first, then map them to the fields below. This is a possible LRA training template only; adapt it to your organisation and check the source material before sign-off.
Weak request
Please provide Scope 2 data, including location-based and market-based emissions, for the reporting period, with evidence.
Why it fails: It uses framework language that many operational teams will not use day to day, and it does not tell the owner which utility records, site data, calculation basis, or source files to pull together. It is also too vague about the period, the systems, and the evidence needed to support the figures.
Better request
Please send the energy and emissions pack for [reporting period] for [sites/business units]. Include the electricity, steam, heat, and cooling we bought or used, the emissions figures in tCO2e using both calculation approaches where available, the source files or invoices, the period covered, and any assumptions, estimates, or gaps. Use your normal site and utility names, then we will map them to the reporting fields.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain which emissions basis was used, how the organisation defined the reporting period, and how the purchased energy figures were gathered and turned into the reported Scope 2 numbers.
Context note
Set out what the figures mean in practice: the amount of energy the business relied on from outside sources and the resulting indirect emissions attributed to that use.
Fluctuation statement
If the numbers moved materially, note the main operational or data-related reasons, such as changes in energy use, supplier information, or the calculation basis applied.
Content index entry
SB253-SCOPE-2 Scope 2 greenhouse gas emissions — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner, wrong inbox
The request goes to a generic sustainability contact instead of the team that actually holds electricity and utility records, so the data never reaches the person who can verify it.
Using framework language too early
The ask is framed in reporting jargon rather than the organisation’s own utility and energy terms, so the recipient cannot tell which internal records are needed.
No clear boundary for what is in scope
The collector does not define which sites, entities, or energy bills belong in the dataset, so some relevant usage is left out while unrelated items are pulled in.
Wrong time basis for the figures
The team mixes a different accounting period or cut-off date with the reporting period, so the numbers do not line up with the intended year or cycle.
Mixing counting methods
Location-based and supplier-specific calculations are blended together in one file, which makes it impossible to separate the two emissions figures cleanly.
Losing the source labels
Original file names, invoice references, meter IDs, or extract labels are stripped away, so no one can trace each number back to its source record.
Combining populations that should stay separate
Data from different sites, business units, or energy arrangements is merged into one total before review, which hides differences that need to be checked separately.
Missing evidence trail
The dataset is saved without the supporting documents, metadata, or reviewer sign-off history, so the figures cannot be checked properly before submission.
Where judgement is often needed
Set the reporting boundary after a buy, sale, or reorganisation
Decide whether the year covers the business as it stood before or after the change, explain the cut-off used, and keep the same approach across the period unless a change is clearly described.
Handle country-by-country electricity labels with one internal rule
Where local utility or contract labels differ, map them to a single internal method for purchased power and explain the mapping so the same site is treated consistently across locations.
Decide how to treat sites or activities near the boundary
For shared buildings, leased spaces, joint ventures, or other borderline cases, state the inclusion rule you used and explain any exclusions or partial inclusions.
Choose the timing basis for the year and stick to it
Use one clear period basis for all sites and explain whether figures follow the reporting year, a different operational cycle, or a mix adjusted for data availability.
Explain where estimates replace direct readings
If some figures come from bills, meter reads, supplier data, or calculated estimates, identify which parts are estimated and why, and note any later true-up or correction.
State how you combine location and contract-based views
If the organisation uses both a grid-average view and a contract-backed view, explain the method used for each total and how you avoid double counting or gaps.
Round numbers without losing the underlying total
Apply one rounding rule to all figures, disclose it if it affects the published totals, and make sure the rounded parts still reconcile to the stated overall amount.
Aggregate enough to protect sensitive site data
Where site-level detail could expose confidential information, combine data to a higher level, explain the aggregation level, and keep the total emissions figure traceable to source records.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
During our 2025 reporting year, we recorded the electricity and other energy services we bought for our sites, including purchased power and district heating/cooling. For that period, our combined indirect emissions were 18,400 tCO2e on a location basis and 16,900 tCO2e using our supplier- and contract-based approach. - Reporting period: 1 January 2025 to 31 December 2025 - Energy bought: 124,000 MWh of electricity, plus 8,500 MWh of steam and 3,200 MWh of cooling - Indirect emissions total: 18,400 tCO2e location-based; 16,900 tCO2e market-based
This is a synthetic, illustrative narrative showing the period covered, the energy services purchased, and both ways of presenting indirect emissions from that energy use.
Illustrative (synthetic) example — retail
For our 2025 reporting year, we tracked the power and thermal energy we procured for stores, warehouses, and offices. Our indirect emissions from that energy were 9,600 tCO2e on a grid-average basis and 8,750 tCO2e on a contract-adjusted basis. - Reporting period: 1 April 2025 to 31 March 2026 - Energy bought: 62,000 MWh of electricity, 1,400 MWh of heat, and 900 MWh of cooling - Indirect emissions total: 9,600 tCO2e grid-average; 8,750 tCO2e contract-adjusted
This is a synthetic, illustrative example for a different type of reporter, showing the same core data points in plain language.
How companies report SB253-SCOPE-2 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Host Hotels & Resorts, Inc.
Real Estate · United States · 2025
Host Hotels & Resorts, Inc.'s 2025 Corporate Responsibility Report provides a market-based Scope 2 emissions figure of 88,524 metric tons CO2e on page 18, linked to renewable energy sources such as solar. The report also mentions Scope 1 emissions of 92,608 metric tons CO2e and references Scope 2 emissions in a location-based context on page 54, but does not clearly disclose a total Scope 2 emissions value. Notably, there is no information on the types of energy included in Scope 2, the location-based Scope 2 emissions figure, or the reporting period for Scope 2 emissions.
C.H. Robinson
Air Freight Transportation and Logistics · United States · 2025
C.H. Robinson's 2025 Sustainability Report provides location-based Scope 2 greenhouse gas emissions data, reporting figures such as 20,894 mTCO2e for 2024 on page 62. The report also includes combined Scope 1 and 2 location-based emissions totals for 2024, with a value of 23,860 mTCO2e noted on the same page. However, the report does not clearly disclose Scope 2 market-based emissions or specify the reporting period for Scope 2 emissions, with only unclear references found on page 62 and no explicit details elsewhere.
Sands China Ltd.
Hotels, Restaurants, Leisure, Tourism Services · Macao · 2025
Sands China Ltd.’s 2025 ESG Report provides a covered datapoint for total Scope 2 location-based greenhouse gas emissions, reporting values such as 644,119 MT CO2e and a reduction trend down to 379,186 MT CO2e on page 31. The report also discusses targets for reducing Scope 1 and 2 emissions by 60.2% by 2030 from a 2018 base year, with references to progress and validation on pages 7, 29, 30, and 31. However, there is no quotable evidence found regarding the types of energy used for Scope 2 emissions, nor details on market-based or location-based Scope 2 emissions reporting periods.
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Scenarios to work through
A group leases two offices and a small warehouse. It buys grid electricity for all three sites, plus district cooling for one office, and the finance team has separate figures for a location-based calculation and a supplier-contract-based calculation for the same reporting year.
QShould the disclosure cover those purchased energy types, and should both calculation views be kept for the same period?
Reveal model answer →Hide answer ↑Yes. For this item, the preparer should capture the bought-in energy forms that fall within the scope of the disclosure, then report the emissions total using both the grid-average view and the contract-adjusted view for the same reporting period. The period should be the same one used across the disclosure so the figures can be compared consistently.
Why this matters · Keep the energy inputs, the two calculation views, and the reporting period aligned to the same year or period.
A preparer has a year-end total for bought electricity and steam, but the warehouse team also has a separate estimate for chilled water used in the same period. The draft note currently shows only one combined emissions figure.
QWhat should the preparer do before sign-off if the energy list is incomplete?
Reveal model answer →Hide answer ↑The preparer should first make sure the bought-in energy sources covered by the disclosure are fully identified, then calculate the emissions from that complete set. A single combined figure is not enough if it leaves out one of the energy types that belongs in the scope. The final disclosure should reflect the full set of relevant purchased energy and the resulting total for the period.
Why this matters · Do not finalise the emissions total until all relevant purchased energy sources have been included.
A company’s market-based figure is lower than its location-based figure because it has supplier arrangements for part of its electricity. The sustainability team wants to report only the lower number because it looks cleaner.
QCan the preparer choose just one of the two figures for the disclosure?
Reveal model answer →Hide answer ↑No. The disclosure should present both calculation views, even if one is lower than the other. The point is to show the emissions outcome using the local grid view and the supplier-based view, not to pick the more favourable result. Both figures should relate to the same reporting period and be supported by evidence.
Why this matters · Report both calculation views; do not substitute the more favourable number for the full picture.
A preparer has the emissions totals ready, but the supporting file names show one quarter from the prior year and three quarters from the current year. The team argues that the annual total is still close enough to use.
QIs it acceptable to mix periods if the annual total seems reasonable?
Reveal model answer →Hide answer ↑No. The disclosure should be built from one reporting period, not a mix of different years or partial periods. If the supporting data spans more than the intended period, the preparer needs to correct the dataset so the totals for purchased energy and both emissions views all refer to the same reporting window.
Why this matters · Use one consistent reporting period for the energy data and both emissions calculations.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
California
SB253-SCOPE-2
within California SB 253: Climate Corporate Data Accountability Act
Open official source →Related & explore
FAQ
Questions this page answers
SB253-SCOPE-2: what data do I need to gather before I start the disclosure draft?+−
The page says to prepare five datapoints: energy purchased for use, grid-based Scope 2 emissions, contract-based Scope 2 emissions, the Scope 2 reporting year, and total Scope 2 emissions. Use the step-by-step preparation section to turn those into a working draft.
How do I use the SB253-SCOPE-2 step-by-step preparation section in practice?+−
Use it as a checklist to move from raw data to a draft disclosure: identify the datapoints, confirm the reporting year, and organise the information so it can feed the example disclosures and draft-output section. The page is designed as practitioner guidance rather than an official source.
For SB253-SCOPE-2, who should own the data collection and sign-off process?+−
The page is useful for assigning ownership across sustainability/ESG, HR or other data owners, and assurance reviewers, but it does not prescribe a formal governance model. In practice, use the preparation section and evidence pack to agree who supplies, checks and approves each datapoint.
What evidence should I keep for SB253-SCOPE-2 assurance readiness?+−
The page includes an evidence pack with five items and five assurance claims to verify, so you can build a file that supports the numbers and the methodology. Use those items to show where each datapoint came from and how it was checked.
What are the five assurance claims on the SB253-SCOPE-2 page and how do I use them?+−
The page gives five claim/risk/evidence checks to help you test whether the disclosure is supportable. Use them as a review list to spot gaps before you hand the draft to an assurance reviewer.
What are the common reporting gaps or mistakes on SB253-SCOPE-2, and how do I avoid them?+−
The page lists common reporting gaps and mistakes so you can check for missing datapoints, weak evidence, or inconsistent totals before finalising the draft. A practical way to use it is to compare your working file against the page’s preparation list and evidence pack.
How do I use the SB253-SCOPE-2 workbook download to prepare the disclosure?+−
The Download Centre includes a Prep & Assurance workbook (.xlsx) that is meant to help you organise the datapoints, evidence and assurance checks. Use it alongside the printable Library Card (.pdf) if you want a lighter reference copy.
What should I put in the SB253-SCOPE-2 draft output section?+−
The page suggests draft-output content such as visualisation ideas, narrative starters and a content-index line. Use those prompts to turn the prepared data into a readable disclosure draft.
Can I use the SB253-SCOPE-2 example disclosure as a template for my own report?+−
Yes, but only as a synthetic illustration: the page’s examples are there to show how the disclosure might look, not to replace your own data. Use the example table and narrative starters as a formatting guide, then swap in your organisation’s figures and evidence.
How does SB253-SCOPE-2 relate to ESRS E1, and can I reuse the same data?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change). That means the data may be reusable across both contexts, but you still need to check the specific disclosure needs for each framework rather than assuming they are identical.
More questions this page can help with
SB253-SCOPE-2 checklist for sustainability manager: what should be ready before drafting?SB253-SCOPE-2 data owner guide: who should provide energy purchased for use and Scope 2 emissions data?SB253-SCOPE-2 assurance pack: what evidence should I assemble for the five claims?SB253-SCOPE-2 workbook download: how do I use the .xlsx file to track evidence and checks?SB253-SCOPE-2 printable Library Card PDF: when is it useful during drafting and review?SB253-SCOPE-2 common mistakes: what gaps should I look for before sign-off?SB253-SCOPE-2 example disclosure: how do I turn the synthetic example into a real draft?SB253-SCOPE-2 narrative starters: what wording prompts does the page give for the draft output?SB253-SCOPE-2 content index line: how do I use it in the final disclosure?SB253-SCOPE-2 grid-based vs contract-based Scope 2 emissions: how should I organise the two datapoints in the workbook?SB253-SCOPE-2 reporting year: how do I make sure the year is consistent across the draft and evidence pack?SB253-SCOPE-2 ESRS E1 correspondence: can I reuse the same underlying data for both pages?
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