Disclosure-BibliothekPraxisleitfaden für jede Berichtsoffenlegung

California SB 253: Climate Corporate Data Accountability Act·Disclosure SB253-SCOPE-3

Scope 3 greenhouse gas emissions

Q: For SB253-SCOPE-3, what data do I need to gather before I start drafting the disclosure?

The page says to prepare the included Scope 3 categories, category emissions split, data source mix, estimation approach, reporting year window and the Scope 3 total emissions. It also gives a step-by-step preparation section to help you organise those inputs before drafting.

Q: How do I work out which Scope 3 categories to include in the SB253-SCOPE-3 disclosure?

Use the page’s preparation list to identify the included Scope 3 categories and then keep the category emissions split aligned to those categories. The page is designed to help you set the scope before you turn the data into a draft.

Q: What should I record about the data sources and estimation approach for SB253-SCOPE-3?

The page asks you to prepare a data source mix and an estimation approach, so you can explain where the numbers came from and how they were built. That helps you keep the disclosure and the evidence pack consistent.

Q: How do I assign ownership for SB253-SCOPE-3 data collection across ESG, HR and data owners?

The page is set up for practical preparation, so you can use the workbook and step-by-step section to assign who owns each input, such as category data, source data and the final total. It is meant to support a clear handoff into drafting and assurance readiness.

Q: What evidence should I keep ready for assurance on SB253-SCOPE-3?

The page includes an evidence pack with five items and six assurance claims to verify, each with a claim, risk and evidence focus. That gives you a practical starting point for building an assurance-ready file set.

Q: What are the six assurance claims on the SB253-SCOPE-3 page and how do I use them?

The page says there are six assurance claims to verify, each linked to a claim, risk and evidence check. Use them as a review list to test whether your draft, calculations and supporting documents line up before sign-off.

Q: What are the common reporting gaps or mistakes on the SB253-SCOPE-3 page?

The page lists common reporting gaps and mistakes so you can check for missing categories, inconsistent splits, weak source explanations or gaps between the draft and the evidence pack. It is intended as a practical pre-submission check.

Q: How can I use the Prep & Assurance workbook for SB253-SCOPE-3?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is there to help you organise the preparation inputs and assurance checks. The page also provides a printable Library Card in .pdf for quick reference.

Q: How do I turn the SB253-SCOPE-3 data into a draft disclosure?

The page has a draft-output section with visualisation ideas, narrative starters and a content-index line to help you convert the prepared data into a written draft. It is designed to move you from data collection to a usable disclosure text.

Q: Can I use the SB253-SCOPE-3 page to compare my data with ESRS E1 climate reporting?

Yes, the page notes ESRS E1 (Climate Change) as the closest correspondence, so the data may be reusable across both contexts. It does not say the requirements are identical, so you should treat it as a practical cross-reference rather than a one-to-one match.

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle CARB-Quelle heran.

Offizielle CARB-Quelle öffnen Echte Berichte vergleichen → ↗ Teilen

Veröffentlichter Steckbrief

Prüfung ausstehend

··· In Prüfung Redaktionelle Prüfung läuft Erstellt auf Basis offizieller Quellen und Belegen aus veröffentlichten Berichten. Es ist noch keine freigebende Person erfasst, daher trägt diese Seite keine Autorenzeile. Nutzen Sie sie zusammen mit der offiziellen CARB-Quelle, solange die Prüfung läuft.

Standard

California SB 253: Climate Corporate Data Accountability Act

Disclosure SB253-SCOPE-3 · 2026-initial-regulation-as-amended-sb219

Gültig ab

2023-10-07

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

—

LRA-Lehrmaterial · Nicht von CARB herausgegeben oder gebilligt

Für diese Offenlegung

6Felder zur Vorbereitung 6zu prüfende Aussagen 5Nachweisbereiche 3Berichtsbeispiele

Kern der Offenlegung

This disclosure asks an organisation to report its Scope 3 greenhouse gas emissions, meaning the emissions linked to its wider value chain rather than only emissions from its own facilities or energy use. In practice, the focus is on capturing the organisation’s indirect emissions profile in a way that reflects the activities it relies on, such as purchased goods and services, transport, use of sold products, and other upstream and downstream sources where relevant.

The practical emphasis is usually on coverage across the organisation’s operations and value chain, not just a few flagship sites or the easiest-to-measure activities. Organisations should think about whether their reporting approach is broad enough to reflect the full business footprint, while also being clear about any gaps, estimates, or areas where data quality is still developing.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle CARB-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Have you settled which upstream and downstream activity groups you will include in the total, and which ones you will leave out? Will the figures come from one defined reporting window, and is that period the same one used across the rest of your emissions work? Can each category figure be traced back to a source record or dataset, rather than only to a summary total? For each category, have you decided whether the input comes from direct records, a secondary dataset, a proxy, or an industry-average source? Have you fixed the method you will use to turn activity data into emissions for each category, so the approach is consistent and explainable?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Included Scope 3 categories	List which indirect emissions categories are counted in the reported Scope 3 figure, using the organisation’s chosen category set for the period.	GHG inventory boundary note, category list in the emissions workbook, reporting pack sign-off.	Sustainability reporting / ESG data owner
Category emissions split	Capture the emissions amount for each included Scope 3 category, with each category mapped to its own figure for the same reporting period.	Category-level emissions schedule, calculation workbook, source activity data and emission factor files.	Carbon accounting / sustainability analytics
Data source mix	Record which parts of the Scope 3 calculation use direct records, supplier-provided inputs, proxy estimates, or sector averages.	Methodology note, source log, supplier data extracts, estimation workbook.	Carbon accounting / data methodology lead
Estimation approach	Describe the calculation approach used to turn activity data into Scope 3 emissions, including the main estimation logic applied.	Calculation methodology, model notes, emission factor library, assumptions register.	Carbon accounting / methodology owner
Reporting year window	State the exact reporting period used for the Scope 3 figure, including the start and end dates covered by the data.	Annual reporting timetable, consolidation calendar, period control sheet.	Financial reporting / ESG reporting controller
Scope 3 total emissions	Provide the single total amount of Scope 3 emissions for the reporting period, expressed in tonnes of carbon dioxide equivalent.	Final consolidated emissions statement, signed reporting pack, calculation summary.	Carbon accounting / ESG reporting owner

＋ Teilelemente von SB253-SCOPE-3 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Set the reporting boundary first: confirm which indirect emissions sources you are covering for the period, and list the categories you will include in the submission.

For each included category, decide what counts as in-scope activity and gather the supporting records that show the source data used to build the calculation.

Choose and record the calculation approach for each category, including whether you relied on direct data, supplier information, estimates, or sector averages.

Compile the figures by category and then roll them up to the overall total for the reporting year, keeping the category breakdown and the total consistent with each other.

Note any exclusions, substitutions, or changes in method, and explain why they were made so the final submission can be traced back to the underlying evidence.

Check the completed disclosure against the official source before filing, making sure the period, category list, methods, evidence trail, breakdown, and total all align.

Daten anfordern

Request the Scope 3 emissions data

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

What is the organisation’s total indirect emissions figure for the reporting period, with the category split, source basis and calculation approach behind it?

Use your organisation’s own names for the teams, systems and emissions buckets first, then map them to the reporting categories for this request. Keep the ask in everyday operational language rather than framework wording, and check the official source before sign-off.

Schwache Anfrage

Please provide the Scope 3 disclosure data for the reporting period, including category coverage, category emissions, data sources, estimation methods and total emissions.

Warum sie scheitert: It uses framework language that many operational teams do not use day to day, so the owner may not know which systems, buckets or files to pull. It also does not tell them how to present the split, what to include as evidence, or which internal labels to use.

Bessere Anfrage

Please send the indirect emissions figures for [reporting period], split by your internal emissions buckets, with the source used for each bucket, the calculation approach, and the total for the period. Include any buckets that are only partly covered or excluded, and return the file or system name used to build the numbers.

Vorlage für eine formelle E-Mail

Subject: Request for indirect emissions data for [reporting period]

Hi [name/team],

I’m pulling together the sustainability reporting pack and need your help with the indirect emissions figures for [reporting period].

Please send:
- the total indirect emissions figure for the period;
- the breakdown by your internal emissions buckets / activity areas;
- which buckets are included in the total and which are not;
- the data sources used for each bucket (for example, actual records, supplier data, proxy or industry-average estimates);
- the calculation approach used;
- the reporting period covered;
- the file name, system, or model used to produce the numbers.

Please return the figures in a table and add a short note on any assumptions, gaps, or changes from the prior period.

If helpful, I can send a simple template. Please adapt this to your organisation’s own terms first, then map it to the reporting categories. Check the official source before sign-off.

Thanks,
[preparer name]

Kurzfassung für Teams / Slack

Hi [name/team] — could you send the indirect emissions figures for [reporting period], plus the split by your internal buckets, the data source for each one, and the method used to calculate them? Please include any exclusions, assumptions, and the file/system used. I can share a simple template if useful. Please adapt this to your organisation’s own terms first, then map it to the reporting categories. Check the official source before sign-off.

Branchenbeispiele

Retail

Kontext. A retailer tracks emissions across stores, warehouses, transport and supplier spend.

Angepasste Anfrage. Please send the indirect emissions figures for [reporting period], split by your internal buckets such as inbound freight, outbound delivery, packaging, waste, business travel and purchased goods. For each bucket, include the source used, whether it is actual data or an estimate, and the method used to calculate emissions.

Beispielantwort. A table showing each bucket, the mapped reporting category, the data source type, the calculation method, and emissions in tCO2e, plus a note that supplier-specific data was available for some purchased goods lines and spend-based estimates were used for the rest.

Manufacturing

Kontext. A manufacturer collects data from procurement, logistics, travel and product teams.

Angepasste Anfrage. Please send the indirect emissions figures for [reporting period], split by your internal activity areas such as raw materials, inbound freight, outbound logistics, waste, employee travel and product use assumptions. Include the source system for each area, the basis used where actual records are not available, and the total emissions for the period.

Beispielantwort. A spreadsheet with each activity area, the source system, whether the figure is based on primary records or a proxy, the calculation method, and emissions in tCO2e, plus a note that logistics data came from the transport management system and some supplier inputs were estimated using industry averages.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

State which value-chain categories are included, what reporting period the figure covers, which calculation methods were used, and whether the inputs came from direct records, secondary records, proxy data, or sector averages.

Kontexthinweis

Explain that the total reflects emissions across the included value-chain categories, while the category split shows where the main contributions sit and how much each part adds to the overall figure.

Erläuterung zu Schwankungen

If the total or category mix changes, point to shifts in the included categories, the underlying data sources, or the estimation approach, and note whether the reporting period itself also changed.

Eintrag im Inhaltsindex

SB253-SCOPE-3 Scope 3 greenhouse gas emissions — [location / page] / [notes]

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für SB253-SCOPE-3 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.

Kostenlos · Community-Mitglieder

01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧ 02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧ 03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧

Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
We set out which parts of the wider value-chain inventory we included in the coverage figure, so readers can see the boundary we used.	An assurer may test whether the boundary was chosen consistently, whether any relevant parts were left out without explanation, and whether the wording could mislead readers into thinking the figure is more complete than it is.	Inventory boundary paper; category inclusion/exclusion list; methodology note explaining any omissions; management sign-off on the final boundary.
We broke the disclosed amount down by category, rather than only giving one combined figure, so the underlying components can be traced.	An assurer may probe whether each category total is supported by source data, whether categories were grouped or split consistently, and whether the sum of the parts reconciles to the published total.	Category-level calculation workbook; source extracts for each category; reconciliation from category totals to the published aggregate; review notes for any regrouping or mapping decisions.
For each part of the calculation, we recorded the type of input used, including direct records, third-party information, estimated inputs, and benchmark-based inputs where relevant.	An assurer may challenge whether the input type was correctly classified, whether weaker inputs were used where better evidence was available, and whether the mix of inputs creates a material quality issue.	Data source register; evidence of source classification for each line item; supplier or internal records; rationale for any estimated or benchmark-based inputs.
We documented the calculation approach we used for the disclosed amount, including the estimation steps and any conversion or allocation logic applied before publication.	An assurer may test whether the method was applied consistently, whether the chosen approach fits the stated accounting basis, and whether the calculation logic contains errors or unsupported assumptions.	Methodology memo; calculation model; emission factor or conversion factor file; assumption log; version-controlled spreadsheets or system outputs.
Where the reporting boundary changed because of a transaction or other structural event, we adjusted the disclosed amount using the same accounting approach throughout the period.	An assurer may ask whether acquisitions, disposals, mergers, or similar events were identified completely, whether the treatment was consistent with the stated method, and whether the adjustment could distort comparability.	Corporate transaction register; boundary-change assessment; supporting schedules showing pre- and post-change treatment; approval of the adjustment approach.
We stated the prior financial year covered by the data and checked that the publication timing aligned with the required sequence of disclosures.	An assurer may verify that the period stated matches the underlying data set, that the timing is correct relative to the earlier public release, and that the reported year is not ambiguous.	Reporting calendar; published dates for the earlier disclosure and the current one; period-end data extracts; final disclosure draft showing the stated year.

Vorzubereitendes Nachweispaket

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Häufige Lücken in der Berichterstattung

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.

Häufige Lücken

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wrong owner askedThe team chases the sustainability lead for figures that sit with procurement, logistics, finance, or another operational owner, so the source data never comes from the people who actually hold it.

Framework terms used too earlyPeople ask for the data in reporting-language terms instead of the business terms used day to day, and the request is misunderstood or routed to the wrong internal team.

Boundary left vagueNo one pins down which parts of the business, subsidiaries, or activities are in the data set, so different teams collect different slices and the final numbers do not line up.

＋ 6 weitere anzeigen

Wo häufig eine Ermessensentscheidung nötig ist

Set the group boundary after a buy-in or saleDecide whether to include emissions from businesses added or removed during the year, explain the cut-off date you used, and keep the same approach unless a change is clearly justified.

Handle mixed country definitions with one internal ruleWhere local records use different business or activity definitions, map them to one group-wide method, note any exceptions, and explain how you translated the source data.

Decide how to treat activities near the edge of the value chainFor items that could sit inside or outside the reporting boundary, state the rule used to include or exclude them and describe any material judgement made.

＋ 5 weitere anzeigen

Beispiele

Veranschaulichende Beispiele

Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.

Illustrative (synthetic) example — Manufacturing

: for the 2025 reporting year, we have set out the parts of our value-chain footprint that we included, the emissions attached to each part, and the methods and data types used to build the estimate. Our total Scope 3 figure is 1,240,000 tCO2e.

Illustrative only. Shows a concise first-person disclosure that names the included value-chain areas, gives category-level figures, and explains the main estimation approach and data inputs used for the year.

Illustrative Scope 3 breakdown for the 2025 reporting year (tCO2e)

Included value-chain area	Emissions (tCO2e)
Purchased goods and services	420000
Capital goods	90000
Fuel- and energy-related activities	60000
Upstream transport and distribution	110000
Waste generated in operations	30000
Use of sold products	530000

Illustrative (synthetic) example — Retail

: for the 2025 reporting year, we included the value-chain areas listed below and estimated them using a mix of primary records, supplier inputs, proxy data, and sector averages where needed. Our total Scope 3 figure is 385,000 tCO2e.

Illustrative only. Shows a second plausible reporter with a different mix of included areas and a smaller footprint, while still identifying the reporting year, the data sources used, and the estimation approach.

Illustrative Scope 3 breakdown for the 2025 reporting year (tCO2e)

Included value-chain area	Emissions (tCO2e)
Purchased goods and services	150000
Upstream transport and distribution	25000
Waste generated in operations	10000
Business travel	15000
Employee commuting	5000
Downstream transport and distribution	180000

Unternehmensberichte

Wie Unternehmen SB253-SCOPE-3 in der Praxis berichten

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte

C.H. Robinson

Air Freight Transportation and Logistics · United States · 2025

Bericht öffnen →

C.H. Robinson’s 2025 Sustainability Report provides a total Scope 3 greenhouse gas emissions figure, reported as 17,811,002 metric tonnes CO2 equivalent on page 62. The report references Scope 1, 2, and 3 emissions and includes some discussion of emissions intensity targets and an emissions dashboard (pp. 17, 21), but it does not provide a breakdown of Scope 3 categories, data sources, or the reporting period. Additionally, the report lacks clear information on the methods used to estimate Scope 3 emissions.

Cargill

Food Production — Agricultural · United States · 2025

Bericht öffnen →

Cargill's 2025 Impact Report includes coverage of Scope 3 emissions, specifically noting the footprint of agricultural commodities sourced from producers (p.19). The report also references Scope 3 emissions in the cocoa and chocolate supply chain and related farmer support initiatives (p.65). However, the report does not provide a detailed breakdown of Scope 3 categories, data sources, estimation methods, reporting period, or total Scope 3 emissions, leaving these aspects unclear or missing.

Bank of America

None · United States · 2025

Bericht öffnen →

Bank of America's 2025 sustainability report provides some context on Scope 3 emissions, noting the organizational boundary for GHG emissions reporting and gases included in Scope 1, 2, and 3 calculations (p.18). The report includes data on financed emissions by sector and subsector boundaries for 2023 and 2024 (p.23), as well as information on carbon credit retirements affecting net Scope 1 and market-based Scope 2 emissions (p.20). However, the report lacks clear disclosures on Scope 3 categories included, category breakdowns, data sources, reporting periods, and estimation methods, with the total Scope 3 emissions figure remaining unclear (p.18).

Nebeneinander vergleichen →

✓ LRA KI-Assistent · Mit menschlicher Kontrolle

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich SB253-SCOPE-3 vor? Welche Daten muss ich erheben? Wo finde ich ein Beispiel aus einem echten Bericht? Welche Fehler sollte ich vermeiden?

2 kostenlose Antworten

Prüfen Sie Ihr Verständnis

Szenarien zum Durcharbeiten

A preparer has a draft table for the year ended 31 December 2025. It shows a single total for value-chain emissions, but the working papers only cover purchased goods, transport, and business travel; no other categories have been assessed yet.

FShould the disclosure go out with only those three categories listed, or does the team need to confirm whether any other value-chain categories are included before sign-off?

Musterantwort anzeigen →

A company has calculated its value-chain emissions using supplier-specific activity data for some purchased materials, spend-based estimates for freight, and an industry-average factor for leased assets. The draft notes mention the methods, but not which source type was used for each category.

FIs it enough to say the figures were estimated, or does the preparer need to identify the source type used for the different parts of the calculation?

Musterantwort anzeigen →

A group reports its value-chain emissions for the 2025 financial year, but one business unit has used calendar-year supplier data and another has used a rolling 12-month estimate ending in March 2025. The consolidated total is ready, but the reporting note does not explain the period basis.

FCan the preparer present the total without clarifying the time period used for the underlying calculations?

Musterantwort anzeigen →

A preparer has a final value-chain total of 18,400 tCO2e for 2025. The category breakdown adds up correctly to that total: purchased goods 9,600 tCO2e, upstream transport 2,300 tCO2e, business travel 1,100 tCO2e, and other categories 5,400 tCO2e.

FIs the total enough on its own, or should the disclosure also show the split by category and the overall figure together?

Musterantwort anzeigen →

Verweise auf das Rahmenwerk

Einschlägige California-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

California

SB253-SCOPE-3

innerhalb von California SB 253: Climate Corporate Data Accountability Act

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Reporting entity applicability →Third-party assurance → Karte GHG Protocol methodology and reporting basis → Karte Public disclosure, reporting organization, and fees →Reporting timeline and filing status → Karte Alle Offenlegungen durchsuchen →

Mehr in California SB 253 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

FAQ

Fragen, die diese Seite beantwortet

For SB253-SCOPE-3, what data do I need to gather before I start drafting the disclosure?+

How do I work out which Scope 3 categories to include in the SB253-SCOPE-3 disclosure?+

What should I record about the data sources and estimation approach for SB253-SCOPE-3?+

How do I assign ownership for SB253-SCOPE-3 data collection across ESG, HR and data owners?+

What evidence should I keep ready for assurance on SB253-SCOPE-3?+

What are the six assurance claims on the SB253-SCOPE-3 page and how do I use them?+

What are the common reporting gaps or mistakes on the SB253-SCOPE-3 page?+

How can I use the Prep & Assurance workbook for SB253-SCOPE-3?+

How do I turn the SB253-SCOPE-3 data into a draft disclosure?+

Can I use the SB253-SCOPE-3 page to compare my data with ESRS E1 climate reporting?+

Weitere Fragen, bei denen diese Seite hilft

SB253-SCOPE-3 workbook download: what should I fill in first?SB253-SCOPE-3 evidence pack: what documents should I attach for assurance readiness?SB253-SCOPE-3 common mistakes: how do I avoid gaps in category emissions and source mix?SB253-SCOPE-3 draft disclosure example: how do I use the synthetic example without copying it blindly?SB253-SCOPE-3 reporting year window: how should I align the reporting period before drafting?SB253-SCOPE-3 category emissions split: how do I present the split clearly in the draft?SB253-SCOPE-3 assurance claims: how do I test the claim, risk and evidence before review?SB253-SCOPE-3 content index line: how do I use it in the final draft?SB253-SCOPE-3 narrative starters: what wording prompts are available on the page?SB253-SCOPE-3 from company reports: how do I use the linked published reports as examples?SB253-SCOPE-3 plain-language explainer: what does the disclosure page help me do in practice?SB253-SCOPE-3 ESRS E1 correspondence: how can I reuse the same data for climate reporting?

Tiefer einsteigen · SB253-SCOPE-3

Lernen Sie, diese Offenlegung durchgängig zu erstellen

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 →

Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

/de/knowledge-hub/disclosure-cards/sb253-scope-3/

Kostenlos · LRA Community

Holen Sie sich Ihre SB253-SCOPE-3-Werkzeuge — kostenlos

Ihre Vorbereitungswerkzeuge sind für Mitglieder der LRA Community und für Studierende kostenlos. Einmal registrieren (kostenlos) und Ihr Download startet sofort — dazu die Disclosure-Bibliothek, Vorlagen und der LRA KI-Assistent.

	Bericht A	Bericht B	Bericht C
Datenpunkt 1	✓ p.213	unklar	✓ p.87
Datenpunkt 2	✓ p.214	—	✓ p.90

Mitglieder sehen die vollständige Abdeckungskarte der Datenpunkte — ✓ mit Seitenangaben — über drei echte Berichte hinweg, in den Worten der Unternehmen selbst.

Scope 3 greenhouse gas emissions

Veröffentlichter Steckbrief

Bevor Sie beginnen

Wichtige vorzubereitende Angaben

So bereiten Sie es vor

Request the Scope 3 emissions data

Notizen, die aus Daten eine Offenlegung machen

Werkzeuge & Formulare zur Vorbereitung

Prüfen Sie zu jeder Aussage die Nachweise

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wo häufig eine Ermessensentscheidung nötig ist

Veranschaulichende Beispiele

Wie Unternehmen SB253-SCOPE-3 in der Praxis berichten

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Szenarien zum Durcharbeiten

Einschlägige California-Anforderungen und verwandte Offenlegungen

Fragen, die diese Seite beantwortet

Lernen Sie, diese Offenlegung durchgängig zu erstellen

Kontakt aufnehmen