انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

California SB 261: Climate-Related Financial Risk Act·Disclosure SB261-FRAMEWORK-ALIGNMENT

TCFD or equivalent framework alignment

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ CARB.

افتح المصدر الرسمي لـ CARB قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ CARB ريثما تكتمل تلك المراجعة.

المعيار

California SB 261: Climate-Related Financial Risk Act

Disclosure SB261-FRAMEWORK-ALIGNMENT · 2026-initial-regulation-as-amended-sb219

ساري اعتبارًا من

2023-10-07

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها CARB

لإعداد هذا الإفصاح
6حقول للإعداد 6ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain which recognised climate-risk framework it uses, or how its own approach lines up with one, when reporting on climate-related financial risk. In practice, the focus is on showing that the organisation has a structured way to identify, assess, manage and disclose climate risks and opportunities, rather than giving a general sustainability narrative.

The practical emphasis is usually on the whole organisation, not just a few flagship locations or isolated projects. A useful response should make clear whether the framework covers the full business, including relevant operations and decision-making processes, and whether any parts are excluded or only partially covered.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ CARB.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Equivalent basis used Record which other reporting basis the company is relying on for this filing, and enough detail to show it is the basis actually used for the disclosure. Cross-check the selected basis against the published report or framework statement used for the filing. Sustainability reporting / Legal
Reporting framework chosen Capture the named reporting framework the company says it has followed for this disclosure, with the exact framework title used in the report. Tie the entry back to the framework named in the report cover, methodology note, or disclosure index. Sustainability reporting
Governance disclosure flag Confirm whether the report includes the governance-related climate disclosure set out under the referenced framework, and capture the yes/no status used for filing. Check the governance section of the report and the disclosure checklist or index. Sustainability reporting / Governance
Targets and metrics flag Confirm whether the report includes the climate metrics-and-targets disclosure set under the referenced framework, and capture the yes/no status used for filing. Review the metrics, targets and KPI sections together with the disclosure index. Sustainability reporting / Finance
Risk process flag Confirm whether the report includes the climate risk-management disclosure set under the referenced framework, and capture the yes/no status used for filing. Check the risk management narrative in the report and the disclosure checklist or index. Risk management / Sustainability reporting
Strategy disclosure flag Confirm whether the report includes the climate strategy disclosure set under the referenced framework, and capture the yes/no status used for filing. Review the strategy section of the report and the disclosure index or checklist. Strategy / Sustainability reporting
＋ إظهار العناصر الفرعية لـ SB261-FRAMEWORK-ALIGNMENT (قائمة عمل LRA)

كيفية إعداده

Choose the reporting basis first. Identify the climate-reporting framework you are relying on, and record the equivalent reporting basis used for this filing.
Map your content to the four required topic areas. Check that your disclosure covers governance, strategy, risk handling, and metrics plus targets, using the framework you selected.
Gather the supporting records before drafting. Pull together board or committee papers, management materials, internal reports, and any other source documents that show the information you will report.
Prepare the final disclosure in a clear, complete form. State the framework used and provide the required yes/no confirmation for each of the four topic areas, or the narrative and figures that support them.
Note any gaps, exclusions, or changes in approach. If you have left anything out or changed how information is presented, explain that clearly so the reader can see what was not included and why.
Check the draft against the official source before release. Confirm that the framework choice, the equivalent basis, and each topic-area disclosure match the source material and are internally consistent.

اطلب البيانات

Request the climate reporting evidence pack

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Which reporting framework did we use, and can we show that our public climate report covers governance, strategy, risk handling, and metrics/targets for the period in scope?

Use your organisation’s own labels first, then map them to the climate reporting framework terms only when you prepare the disclosure. For example, ask for the board paper, risk register, climate plan, or KPI pack if those are the names your teams use. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.

طلب ضعيف

Please confirm whether we are TCFD aligned and provide the governance, strategy, risk management, and metrics/targets disclosures.

لماذا يفشل: This uses framework language only, so the owner may not know which internal documents to pull. It also does not specify the period, boundary, source system, or which approved materials should be returned.

طلب أفضل

Please send the latest approved climate reporting pack for [reporting period] for [entity/boundary], including the framework or approach used and the board, risk, climate plan, and KPI materials that support the sections on governance, strategy, risk handling, and metrics/targets. Include document title, version, date, approval status, source location, and any gaps. I will map your team’s labels to the disclosure wording.

نموذج بريد إلكتروني رسمي
Subject: Request for climate reporting evidence pack for [reporting period]

Hello [name/team],

I am preparing the climate disclosure pack for [reporting period] and need the supporting material for the public report or filing.

Please send the following for [entity/boundary]:
- the framework or approach we used for the climate report;
- the source material that shows how the report covers governance, strategy, risk handling, and metrics/targets;
- the latest approved version, plus any draft or redline if the published version is not yet available;
- the document name, version, date, and where it is stored;
- any note on gaps, exceptions, or sections handled by another team.

Please use your team’s own document names and system labels. I will map them to the disclosure wording during preparation.

This is a possible LRA training template; please adapt it to your organisation and check the source material before sign-off.

Many thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name/team] — I’m pulling together the climate disclosure pack for [reporting period]. Could you share the latest board/risk/climate materials that show the framework used and the sections covering governance, strategy, risk handling, and metrics/targets for [entity/boundary]? Please include version/date, source location, and any gaps. I’ll map your team’s labels to the disclosure wording. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.

أمثلة قطاعية

Financial services

السياق. The climate disclosure is assembled from board papers, enterprise risk reporting, and the annual report drafting pack.

الطلب المُكيَّف. Please share the approved board paper, risk committee pack, climate strategy note, and KPI dashboard for [reporting period] that show the framework used and the materials behind the governance, strategy, risk handling, and metrics/targets sections for [entity/boundary]. Include version, date, and file location.

مثال على الرد. Board paper v4 dated 18 Mar 2025; risk committee pack v2 dated 20 Mar 2025; climate strategy note v3 dated 15 Mar 2025; KPI dashboard FY2024; framework used: TCFD; gaps: none; source: board portal and shared drive folder [link].

Manufacturing

السياق. The climate disclosure is built from operations, HSE, and finance inputs, with final sign-off in the annual report process.

الطلب المُكيَّف. Please send the latest approved climate report inputs from operations, HSE, and finance for [reporting period], including the framework or approach used and the documents showing how the report covers governance, strategy, risk handling, and metrics/targets for [plant/site/group boundary]. Include the file name, version, date, and any missing sections.

مثال على الرد. Operations climate pack v2 dated 02 Apr 2025; HSE risk register extract v5 dated 28 Mar 2025; finance KPI workbook FY2024; framework used: TCFD; gaps: strategy section pending final board wording; source: shared drive folder [link].

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

This disclosure is based on the reporting basis identified by the company and the framework it says it used, with each TCFD topic area marked according to whether the relevant information was provided.

ملاحظة سياقية

Taken together, the data show which framework underpinned the disclosure and whether the report includes the main topic areas expected for a climate-related narrative.

بيان التقلبات

If the pattern changes from one period to the next, the reporter can explain that the shift reflects changes in the reporting basis, the scope of the framework used, or the extent to which each topic area was completed.

مُدخل في فهرس المحتوى

SB261-FRAMEWORK-ALIGNMENT TCFD or equivalent framework alignment — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ SB261-FRAMEWORK-ALIGNMENT — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
We relied on a different reporting basis that we believe is acceptable for this filing, and we can show why it was chosen.The assurer checks whether the basis was actually eligible, consistently applied, and not selected simply because it was convenient or incomplete.Board or management approval of the chosen basis; a short rationale memo; mapping from the chosen basis to the disclosed content; any legal or technical review confirming eligibility.
We named the reporting basis we used in the published material, so readers can see what framework or rule set underpinned the disclosure.The assurer probes whether the named basis matches the content, whether it was identified clearly, and whether the wording could mislead about what was actually used.Final report wording; cross-check against the internal disclosure checklist; version history showing the named basis was retained through sign-off; reviewer comments on clarity.
We prepared the governance section using the same reporting approach throughout, and the underlying source material was aligned before publication.The assurer looks for inconsistency between the stated approach and the actual governance content, or for missing support for parts of the section.Draft-to-final comparison; source documents for governance statements; internal review notes; sign-off from the owner of the governance content.
Where our governance information was not complete, we explained the gap and set out what remains to be done.The assurer checks whether the gap explanation is specific, whether the missing items are clearly identified, and whether the follow-up plan is realistic.Gap log; action tracker; draft explanations for each omission; evidence of management review of the completion plan.
We prepared the metrics-and-targets section from the best information available at the time, and we kept a record of any limitations in the data.The assurer probes whether the data were current, whether estimates or proxies were used appropriately, and whether limitations were disclosed rather than hidden.Data source list; calculation files; notes on estimates, assumptions, or proxies; data quality review records; evidence of sign-off on the final figures.
We used the same reporting basis for the risk-management section as for the rest of the disclosure, so the narrative is internally consistent.The assurer checks for mismatches between sections, unsupported claims about processes, or a risk story that does not fit the rest of the filing.Cross-reference matrix between sections; process maps or policy extracts; internal consistency review; reviewer comments and resolution log.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe request goes to a team that does not hold the source records, so the answer is built from second-hand knowledge instead of the people who can trace it back.
Framework words too earlyThe team asks for the information in framework language rather than the organisation’s own terms, and the source owner cannot map the request to their records.
Scope left vagueNo one states which business units, entities, or activities are in scope, so different teams collect different slices of data that cannot be compared.
＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Choosing the reporting basis after a buy-in or sale-outSet the reporting boundary from the same cut-off date and group structure used in your wider reporting pack, then explain any additions or removals from acquisitions, disposals or reorganisations so readers can see why the comparison changed.
Reconciling different country-level definitionsWhere local teams use different labels or thresholds for the same topic, map them to one organisation-wide approach, state the mapping rule, and note any country exceptions that were kept for legal or operational reasons.
Deciding who sits just inside or just outside scopeFor entities, sites, funds or activities near the edge of your boundary, apply one documented inclusion rule consistently and disclose the main exclusions so users understand the line you drew.
＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — manufacturing

We rely on a climate-reporting framework that is accepted as equivalent for this filing, and we use that framework to organise the disclosure. - Governance: yes; strategy: yes; risk handling: yes; measures and targets: yes. - In practice, that means our board and committee oversight, our climate-related business planning, our risk process, and our emissions/target reporting are all covered in the package we publish.

This example shows a company in manufacturing saying it used an accepted equivalent climate framework for the filing and that all four TCFD-style content areas are covered.

Illustrative (synthetic) example — financial services

Our group uses a recognised climate disclosure route that we treat as equivalent for this report, and we present the information through that framework. - Oversight by directors and committees: yes; climate-related business planning: yes; risk identification and response: yes; performance measures and targets: no. - So, the report covers leadership, planning, and risk handling, but it does not include a full set of metrics and targets in this cycle.

This example shows a financial-services reporter using an equivalent route and disclosing three of the four content areas, while leaving out the measures-and-targets element.

تقارير الشركات

كيف تُفصح الشركات عن SB261-FRAMEWORK-ALIGNMENT عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Sands China Ltd.
Hotels, Restaurants, Leisure, Tourism Services · Macao · 2025
افتح التقرير ←
Sands China Ltd.’s 2025 ESG Report provides covered disclosures on TCFD governance, noting that the board of directors has delegated authority on ESG-related issues (p.29), and on TCFD metrics and targets, including a 2025 target of a 17.5% decrease in Scope 1 and 2 absolute emissions (p.30-31). The report partially addresses TCFD strategy and framework use, mentioning a materiality assessment process and referencing frameworks like TCFD and SASB without headline values (p.27, 29). However, the disclosure on TCFD risk management is unclear, with risk assessments limited to present day and sea level rise only assessed for 2100, lacking a clear comprehensive risk management statement (p.32).
Owens Corning
Building Products · United States · 2024
افتح التقرير ←
Owens Corning’s 2024 Sustainability Report provides some related context on TCFD climate risks and opportunities, including references to governance (p.352) and risk management (p.361), but does not clearly disclose these elements. There is no clear evidence of disclosures on TCFD strategy or metrics and targets within the report. The report also lacks explicit mention of alignment with the SB261 framework or equivalent reporting requirements.
Cargill
Food Production — Agricultural · United States · 2025
افتح التقرير ←
Cargill's 2025 Impact Report provides some related context to the SB 261 disclosure requirements, including references to governance and climate-related risks and opportunities on pages 2 and 111, though these do not constitute clear or explicit disclosures of board oversight, strategy, or risk management as per the framework (pp. 2, 111). The report mentions a TCFD index on page 111 and discusses climate strategy and risk management in general terms but lacks specific, detailed disclosures on metrics, targets, or a formal framework alignment. Notably, there is no quotable evidence found regarding the use of a reporting framework or equivalent reporting requirements, and the clarity of governance and risk management disclosures remains uncertain.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ SB261-FRAMEWORK-ALIGNMENT؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A reporting team has prepared a climate section using a different recognised framework, but the draft only covers the organisation’s oversight arrangements and leaves out how climate issues affect the business model, how climate risks are handled, and any measures or targets.

سShould the team treat this as enough alignment for this disclosure, or do they need to check that the chosen framework covers the full set of climate topics they are relying on?
أظهر الإجابة النموذجية ←

A preparer has copied climate content from a group report that uses a recognised framework, but the local filing only includes the framework name and a short note saying the company follows it. The underlying sections are not clearly mapped to the four topic areas.

سIs naming the framework enough, or should the preparer make sure the disclosure shows where each climate topic is covered?
أظهر الإجابة النموذجية ←

A sustainability lead is reviewing a draft that includes a detailed risk process and a set of emissions targets, but the board oversight section is still being finalised. The team wants to publish now and fill in the governance wording later.

سCan they treat the disclosure as complete if one of the framework areas is still missing?
أظهر الإجابة النموذجية ←

A company uses a climate framework that is not TCFD, but its draft report only says the framework was used and then gives a narrative on climate strategy. It does not explain how the chosen framework supports the disclosure or whether the same framework is used consistently across the climate section.

سWhat should the preparer check before relying on that framework in the filing?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات California ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

California

SB261-FRAMEWORK-ALIGNMENT

ضمن California SB 261: Climate-Related Financial Risk Act

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Covered entity applicability → بطاقةClimate-related financial risk disclosure → بطاقةImplementation fee and administration →Reporting gaps and completion plan →Biennial reporting timeline and enforcement status → بطاقة تصفّح جميع الإفصاحات ←

المزيد في California SB 261 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For SB261-FRAMEWORK-ALIGNMENT, what do I need to have ready before I start drafting the disclosure?+
What does the SB261-FRAMEWORK-ALIGNMENT page say I should decide first about scope and basis?+
Which SB261-FRAMEWORK-ALIGNMENT datapoints should I collect from governance, targets, risk and strategy owners?+
How do I use the SB261-FRAMEWORK-ALIGNMENT workbook to prepare the disclosure?+
What should go into the evidence pack for SB261-FRAMEWORK-ALIGNMENT assurance readiness?+
What are the six assurance claims I need to verify on the SB261-FRAMEWORK-ALIGNMENT page?+
What are the common reporting gaps or mistakes for SB261-FRAMEWORK-ALIGNMENT?+
How do I turn the SB261-FRAMEWORK-ALIGNMENT data into a draft disclosure?+
Can I use the SB261-FRAMEWORK-ALIGNMENT example disclosures as a template for my own report?+
How does the SB261-FRAMEWORK-ALIGNMENT page relate to ESRS E1, and can I reuse data across both?+
Where can I find real company report examples for SB261-FRAMEWORK-ALIGNMENT?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

SB261-FRAMEWORK-ALIGNMENT checklist: what should I gather before drafting the disclosure?SB261-FRAMEWORK-ALIGNMENT workbook download: how do I use the .xlsx file for prep and assurance?What evidence do I need for SB261-FRAMEWORK-ALIGNMENT assurance readiness?How do I assign ownership for SB261-FRAMEWORK-ALIGNMENT data collection across governance, targets, risk and strategy?What are the common mistakes to avoid when preparing SB261-FRAMEWORK-ALIGNMENT?How do I use the SB261-FRAMEWORK-ALIGNMENT narrative starters and content-index line?Can I reuse climate data from ESRS E1 for SB261-FRAMEWORK-ALIGNMENT?What does the SB261-FRAMEWORK-ALIGNMENT plain-language explainer help me do?How should I set the equivalent basis used for SB261-FRAMEWORK-ALIGNMENT?What should I ask the data owner for the governance disclosure flag in SB261-FRAMEWORK-ALIGNMENT?What should I ask the data owner for the targets and metrics flag in SB261-FRAMEWORK-ALIGNMENT?Where can I find synthetic example disclosures for SB261-FRAMEWORK-ALIGNMENT?

تعمّق أكثر · SB261-FRAMEWORK-ALIGNMENT

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one statutory requirement. The California Climate Regulation course walks SB 253 and SB 261 end to end — applicability, GHG inventories, climate-risk reporting and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the California course →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/sb261-framework-alignment/