Disclosure focus
This disclosure asks an organisation to report its direct greenhouse gas emissions from sources it owns or controls. In practice, that means the emissions created by the organisation’s own activities, such as fuel burned in company vehicles, boilers, generators or other on-site equipment, rather than emissions from suppliers or customers.
The practical focus is on the organisation’s full operational footprint, not just a few prominent sites. Teams should think about where direct emissions arise across the business and make sure the reporting boundary is applied consistently so the figure reflects the organisation’s own operations as a whole.
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-1 sub-elements (LRA working checklist)
Set out the calculation approach used for Scope 1 emissions.
List the direct emission sources included in Scope 1.
State which parts of the business are covered by the Scope 1 boundary.
Specify the reporting period used for the Scope 1 figure.
Report the total Scope 1 greenhouse gas emissions.
How to prepare it
1Set the reporting perimeter first: decide which parts of the business are included in the Scope 1 figure, and keep that boundary definition on file.
2List the direct emission sources that sit inside that perimeter, using a clear internal inventory so you can show what was counted.
3Choose and record the calculation approach you used, so the method behind the number is traceable and can be checked later.
4Confirm the reporting year or period covered, and make sure the emissions total matches that exact timeframe.
5Compile the supporting evidence for the boundary, sources, method and total, then prepare the Scope 1 emissions figure in tCO2e or a clear narrative where the data point calls for text.
6Document any exclusions, restatements or boundary changes, and then compare the final submission against the official source to confirm the disclosure is complete and consistent.
Request the data
Request the Scope 1 emissions pack from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is our total direct greenhouse gas emissions figure for the reporting year, and what boundary, method, period and source list support it?
Use your organisation’s own terms first for the team, systems and asset groups involved, then map them to the reporting labels in the pack. Keep the ask in business language your colleagues already use, and check the source material before sign-off.
Weak request
Please provide the Scope 1 evidence for the disclosure.
Why it fails: It uses framework language only, so the owner may not know which team records, systems or assets to pull. It also does not say what period, sources, method or total should be included, so the response may be incomplete or hard to verify.
Better request
Please send the direct emissions pack for [reporting year] from your team’s records. Include the period covered, the sites/assets/fuel streams included, the calculation approach, the total in tCO2e, and the source extracts or workbook used to build it. Please use your team’s own names for the categories and add any estimate or exclusion notes.
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
State which parts of the business were included in the calculation, name the approach used to quantify the figures, and note the time window covered by the data.
Context note
Explain that the figures represent the organisation’s direct climate impact from the activities counted in the inventory, rather than a wider value-chain view.
Fluctuation statement
If the total moved materially, point to the main operational drivers, changes in included sources, or any shift in the calculation basis that affected the result.
Content index entry
SB253-SCOPE-1 Scope 1 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 asked first
The request goes to a team that does not hold the fuel, fleet, or site records, so the data chase starts with people who cannot confirm the numbers.
Framework language used too early
Staff ask for the figure in reporting jargon instead of the business terms used on the ground, which leads to mismatched answers and extra rework.
Boundary never pinned down
No one agrees which parts of the business sit inside the data pull, so some sites or assets are included twice while others are left out.
Wrong time window selected
The team pulls activity from a different period than the one being reported, so the emissions total no longer matches the intended year or cycle.
Counting basis mixed together
Different calculation approaches are blended in one file without a clear split, which makes the final total impossible to trace back cleanly.
Source labels stripped out
Original tags from invoices, meter reads, logs, or system exports are removed, so later reviewers cannot see where each input came from.
Separate populations merged
Records that should stay apart, such as different sites, vehicles, or operating units, are combined into one pool and the underlying pattern is lost.
Evidence trail left incomplete
The file has numbers but not the supporting metadata, so no one can tell who supplied the input, when it was captured, or which version was used.
No sign-off recorded
The draft moves forward without a named reviewer confirming the source pack, leaving no clear trail of who checked the data before it was passed on.
Where judgement is often needed
Acquisitions, disposals, and other boundary shifts
If the business has bought, sold, or restructured operations during the period, set out which sites and activities sit inside the reporting perimeter for the year and explain any change from the prior year basis.
Different country rules for the same activity
Where local reporting or operational definitions differ across jurisdictions, choose one consistent company basis for deciding what counts in scope and explain that basis clearly.
Borderline sources and shared operations
For assets or activities that sit near the edge of the perimeter, decide whether they are included or left out using a documented control or ownership logic, and describe the treatment of any shared or jointly run sources.
Period cut-off and timing choices
If emissions data do not align neatly with the reporting year, explain the cut-off used, how late or early activity was handled, and whether any estimates were needed to bridge gaps.
Measured data versus estimates
State which figures came from direct measurement and which were estimated, explain the method used for each estimate, and note any material assumptions that affected the total.
Method changes from one year to the next
If the calculation approach, emission factors, or source coverage changed, explain what changed, why it changed, and whether the prior-year figure was restated or left as originally reported.
Rounding and presentation of the total
Use one consistent rounding approach across the disclosure, make sure the rounded total still reflects the underlying data, and note the rounding basis if it could affect comparability.
Privacy limits and grouped reporting
Where site-level detail cannot be shown because of confidentiality or privacy constraints, aggregate the data at a higher level, explain the grouping used, and keep the total traceable to the underlying sources.
Mixed ownership or operational control
For assets that are partly owned, leased, or operated with others, explain the rule used to decide whether the emissions sit inside the company total and how any shared emissions were allocated.
Incomplete source coverage
If some emission sources are not yet fully captured, disclose which sources are included, which are still being brought into the process, and how any missing data were treated in the total.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
We report for our consolidated operations covering 1 January to 31 December 2025, and the figures below relate to the sites and activities we control in that period. - We used an activity-based approach with emission factors to convert fuel use and other direct sources into tonnes of CO2e. - Our direct emissions came from gas-fired boilers, company vehicles, and on-site backup generators. - For this reporting year, our total direct greenhouse gas emissions were 18,400 tCO2e.
This example shows a first-person narrative disclosure that identifies the reporting year, explains the boundary in plain terms, names the main direct sources, and states the calculation approach and total.
Illustrative (synthetic) example — food and beverage
Our disclosure covers the full year from 1 April 2025 to 31 March 2026 and includes the business units and facilities we operate and control. - We estimated direct emissions using measured fuel consumption and standard conversion factors. - The main sources were refrigeration leaks, natural gas used in processing, and delivery vans. - Our total direct greenhouse gas emissions for the period were 9,750 tCO2e.
This example uses different wording and a different sector while still showing the period covered, the organisational boundary, the method used, the direct sources included, and the total direct emissions.
How companies report SB253-SCOPE-1 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 specific total for Scope 1 greenhouse gas emissions, reporting 92,608 MT CO2e on page 54. The report also mentions Scope 2 and Scope 3 emissions categories on the same page, with some reference to Scope 3 emissions and science-based targets on page 18. However, the report does not include clear information on the Scope 1 boundary, calculation method, reporting period, or emission sources, as no quotable evidence was found for these datapoints.
C.H. Robinson
Air Freight Transportation and Logistics · United States · 2025
C.H. Robinson's 2025 Sustainability Report provides total Scope 3 greenhouse gas emissions data for multiple years, with figures such as 17,811,002 mTCO2e reported on page 62. The report also references greenhouse gas emissions for Scope 1, 2, and 3 in general terms on page 20, indicating coverage of these categories. However, specific details on Scope 1 emissions—including boundary, calculation method, reporting period, sources, and total emissions—are not found or unclear in the report.
Bank of America
None · United States · 2025
Bank of America's 2025 sustainability report provides some contextual information on Scope 1 greenhouse gas emissions, including references to emissions units and years such as 2010 baseline through 2024 on page 20, and mentions coverage of Scope 1, 2, and 3 emissions on pages 18 and 28. The report also discusses organizational boundaries for GHG emissions reporting and includes sector-specific references like maritime shipping and auto manufacturing on pages 23 and 24. However, the report lacks clear, quotable disclosures on the Scope 1 boundary, calculation methods, reporting period, sources, and total emissions, with these datapoints either unclear or not found in the document.
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Scenarios to work through
A manufacturing group runs one UK site and two overseas depots. The sustainability team has emissions from gas boilers, company vans and backup generators, but the finance team is unsure whether to include a leased warehouse where the group does not control fuel use.
QHow should the preparer decide which sources belong in the Scope 1 boundary for this disclosure?
Reveal model answer →Hide answer ↑Use the organisation boundary that has been chosen for the report, then include only direct emissions from sources the group owns or controls within that boundary. If a leased site is outside that boundary because the group does not control the relevant fuel use, its direct emissions are not counted here.
Why this matters · The boundary choice comes first, and only direct emissions inside that chosen boundary feed this disclosure.
A retailer has calculated direct emissions using fuel purchase records for its fleet and gas meters for its stores. The team also has an estimate for refrigerant leaks, but the working papers do not explain how the estimate was built.
QWhat should the preparer check before relying on the calculation for Scope 1 emissions?
Reveal model answer →Hide answer ↑The method used to build the figure needs to be clear enough for a reviewer to follow, including how the estimate was derived and what data supported it. If the approach is not documented, the team should not treat the number as ready for sign-off until the method is explained and evidenced.
Why this matters · A Scope 1 figure is only usable when the calculation approach is transparent and supportable.
A group reports on a calendar-year basis, but one business unit has prepared direct emissions for its own financial year ending 31 March. The consolidated pack also includes a total for the previous 12 months, but no one has confirmed which period the disclosure should cover.
QWhich reporting period should the preparer use for the Scope 1 disclosure?
Reveal model answer →Hide answer ↑The disclosure should cover the same reporting period used for the wider report, so the direct-emissions figure lines up with the rest of the filing. A different period for one business unit may be useful internally, but it should not replace the reporting period chosen for the disclosure.
Why this matters · Keep the emissions period aligned with the reporting period used for the disclosure package.
An industrial company has direct emissions from boilers, owned delivery trucks and a small on-site generator. The draft note gives a total of 18,400 tCO2e, but it does not say which sources were included, and the team is unsure whether to mention all source types or only the largest ones.
QWhat should the preparer do about the source description and the total?
Reveal model answer →Hide answer ↑List the direct-emissions sources that were included in the calculation, even if some are small, so readers can see what sits behind the total. Then state the total amount for the period, making sure the figure matches the source list and the underlying calculation.
Why this matters · Readers need both the source breakdown and the total so they can understand what the number covers.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
California
SB253-SCOPE-1
within California SB 253: Climate Corporate Data Accountability Act
Open official source →Related & explore
FAQ
Questions this page answers
SB253-SCOPE-1: what do I need to gather before I start drafting the disclosure?+−
Use the page’s plain-language explainer and the datapoints to prepare as your starting checklist: boundary for emissions, calculation approach, reporting timeframe, emission activity sources, and the direct emissions total. The step-by-step preparation section then helps you turn those inputs into a draft.
How do I set the emissions boundary for SB253-SCOPE-1 using this page?+−
The page tells you to prepare a boundary for emissions, so the practical task is to define what is in scope before you calculate or write up the disclosure. Keep the boundary decision documented in your evidence pack so the draft can be checked later.
What calculation approach should I use for the SB253-SCOPE-1 disclosure page?+−
The page asks you to prepare a calculation approach, so you should record the method you used and keep it consistent with the rest of the data you are reporting. The assurance section and evidence pack are there to help you show how the figure was built.
What reporting timeframe should I use for SB253-SCOPE-1 and how do I show it clearly?+−
The page says to prepare the reporting timeframe, so make sure the period covered by the disclosure is explicit in your draft and supporting files. That helps the reviewer see which data set the direct emissions total relates to.
Who should own the SB253-SCOPE-1 data collection and sign-off process?+−
The page is useful for assigning ownership because it separates the data points, the assurance checks, and the evidence pack. In practice, that lets a sustainability lead, data owner, or reviewer see who is responsible for each part of the draft.
What evidence should I keep for SB253-SCOPE-1 so the disclosure is assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness, so you should use that as the core file set behind the disclosure. It also lists six assurance claims to verify, which helps you match each claim to supporting evidence.
What are the common mistakes or reporting gaps on the SB253-SCOPE-1 page?+−
The page has a section on common reporting gaps and mistakes, so use that before finalising the draft to check for missing scope, unclear methods, or incomplete support. It is meant to help you catch avoidable issues early rather than after review.
How do I use the SB253-SCOPE-1 workbook download to prepare the disclosure?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is designed to help you organise the preparation and assurance steps. Use it alongside the printable Library Card if you want a quick reference while drafting or reviewing.
What can I take from the SB253-SCOPE-1 illustrative example disclosure when drafting my own?+−
The page includes synthetic illustrative example disclosures, including a quantitative table, so you can see how the information may be presented in practice. Treat the example as a drafting aid only and make sure your own figures and scope are internally consistent.
Can I reuse SB253-SCOPE-1 data for ESRS E1 (Climate Change) reporting?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across both contexts. It does not say the requirements are identical, so you still need to check the other framework separately.
How do I turn the SB253-SCOPE-1 data into a draft disclosure text?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line, which you can use to shape the final write-up. That makes it easier to move from collected data to a clear draft for review.
More questions this page can help with
SB253-SCOPE-1 disclosure checklist for sustainability managersHow to prepare SB253-SCOPE-1 emissions boundary and calculation approachSB253-SCOPE-1 evidence pack for assurance readinessSB253-SCOPE-1 common reporting mistakes to avoidHow to use the SB253-SCOPE-1 Prep & Assurance workbookSB253-SCOPE-1 draft disclosure narrative starters and content indexSB253-SCOPE-1 direct emissions total data collection stepsSB253-SCOPE-1 reporting timeframe and emission activity sourcesSB253-SCOPE-1 assurance claims to verifySB253-SCOPE-1 from company reports examplesSB253-SCOPE-1 and ESRS E1 data reuseSB253-SCOPE-1 printable Library Card PDF
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