California SB 253 — Scope 2 greenhouse gas emissions

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

Energy purchased for use
Sustainability / Energy management

Record which bought-in energy forms are included in the Scope 2 inventory: electricity, steam, heat and cooling.

Evidence Utility invoices, supplier statements, energy contracts, and the emissions calculation workbook showing the included energy types.

Watch for Purchased energy types are mapped differently in the source system, so one form is left out or double-counted.
Grid-based Scope 2 emissions
Sustainability / ESG reporting

Capture the emissions figure calculated using the grid-average method for the reporting period, in tCO2e.

Evidence Scope 2 calculation file, activity data, emission factors, and the period-end report used for consolidation.

Watch for The location-based figure does not reconcile to the calculation workbook because a market-based adjustment or another method was used by mistake.
Contract-based Scope 2 emissions
Sustainability / ESG reporting

Capture the emissions figure calculated using the supplier- or contract-based method for the reporting period, in tCO2e.

Evidence Scope 2 calculation file, contractual instrument records, supplier data, and the final emissions summary.

Watch for The market-based figure does not reconcile to the contract register because residual mix, certificates, or supplier-specific data were not applied consistently.
Scope 2 reporting year
Finance / ESG reporting

State the reporting period covered by the Scope 2 figure, including the start and end dates used for the calculation.

Evidence Annual reporting timetable, consolidation calendar, and the dated calculation workbook or management report.

Watch for The period is taken from the disclosure timetable rather than the calculation file, so the dates do not match the emissions data cut-off.
Total Scope 2 emissions
Sustainability / ESG reporting

Capture the combined Scope 2 emissions total for the reporting period, in tCO2e, as reported after the relevant calculation method is applied.

Evidence Final emissions inventory, consolidation workbook, and the signed-off reporting pack showing the rolled-up total.

Watch for The total does not reconcile to the underlying Scope 2 schedules because the location-based and market-based figures were mixed or summed incorrectly.

Before you start

Have you settled which bought-in energy streams count here — electricity, steam, heat, or cooling — and excluded anything else?
Is the reporting window fixed, so the figures cover the same period as the rest of your filing?
Can you trace each number back to a source record or calculation file that someone else could follow?
Have you decided which emissions basis you will use for the two figures: grid-average style and contract-adjusted style?
Is the total built from the same underlying period and source set as the two separate emissions figures, so the numbers reconcile?

＋ Show SB253-SCOPE-2 sub-elements (LRA working checklist)

How to prepare it

Set 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.

Gather 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.

Calculate the overall amount for the period, making sure it reconciles to the two emissions views and to the underlying energy data you have collected.

Keep 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.

Prepare 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.

Before 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.

Formal email template

Subject: Data request for [reporting period] energy and emissions pack

Hi [name/team],

Could you please send the data and supporting evidence for our [reporting period] energy and emissions pack for [sites/business units]?

Please include:
- the energy we bought or used for each site, covering electricity, steam, heat, and cooling where relevant;
- the figures we need to calculate our emissions using both the grid-average approach and the supplier/contract-based approach, where available;
- the total emissions figure for the period, in tCO2e;
- the period covered by each source file or invoice;
- the source system or document reference for each line;
- any assumptions, estimates, or gaps;
- any contractual documents or supplier evidence used in the calculation.

If it is easier, you can return the information in the table below and attach the source files.

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

Thanks,
[preparer name]
[role]
[contact details]

Short Teams / Slack version

Hi [name/team] — could you send the [reporting period] energy pack for [sites/business units]? Please include the bought energy types, the emissions figures in tCO2e using both calculation approaches where available, the source files, and any gaps or estimates. A table is fine. Please use your usual internal names and attach the evidence. Thanks.

Industry examples

Manufacturing

Context. A multi-site producer with separate plant meters, utility invoices, and a central energy dashboard.

Adapted request. Please send the [reporting period] plant energy pack for [site names]. Include grid electricity, purchased steam, and any district heat or cooling, plus the emissions figures in tCO2e using the two calculation approaches where available. Attach the meter exports, invoices, supplier statements, and any estimate notes.

Example response. Attached are the plant meter exports, utility invoices, and supplier statements for [reporting period]. We included electricity, purchased steam, and district heat for three sites. The table shows the source period, quantities, location-based emissions, market-based emissions where available, and notes on one estimated month.

Property / Real Estate

Context. A portfolio team managing landlord and tenant utility data across offices and retail units.

Adapted request. Please provide the [reporting period] utilities pack for the portfolio. Include electricity, heat, and cooling bought for each building, the emissions figures in tCO2e, the source invoices or meter reads, and any notes on shared meters, estimates, or missing bills.

Example response. We have returned the portfolio table with building-level electricity and heat data, invoice references, and meter-read evidence. One retail unit had a missing invoice, so we used an estimated read and flagged it in the notes column.

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

Download preparation tools for SB253-SCOPE-2 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

We built the coverage figure from utility and supplier records for the energy we bought or used, and we checked that the boundary was set to capture those indirect emissions wherever the activity occurred.
Risk The assurer will test whether the boundary was applied consistently and whether any purchased energy streams were left out or double-counted.
Evidence to check Boundary memo; list of included energy sources and sites; utility invoices and supplier statements; consolidation or mapping schedule showing how locations were captured; review notes confirming no exclusions without justification.
We prepared the emissions numbers using the same calculation approach and guidance set used across the rest of our greenhouse gas reporting, and we kept the working papers that show that approach was followed.
Risk The assurer will probe whether the figures were calculated on a consistent basis and whether the team can demonstrate alignment with the chosen reporting method.
Evidence to check Calculation methodology document; version-controlled spreadsheets or system outputs; references used by the preparer; internal methodology sign-off; evidence of any updates and why they were made.
For the location-based figure, we used the grid or local supply data tied to the places where the energy was consumed, then converted the result into tonnes of carbon dioxide equivalent for disclosure.
Risk The assurer will check whether the location-based number reflects the right consumption data, the right emission factors, and the correct unit conversion.
Evidence to check Consumption data by site; emission factor source files; calculation workbook; unit conversion checks; reconciliation from site-level inputs to the disclosed total.
For the market-based figure, we used the contractual and supplier information we held for the period, and we retained the evidence showing how those instruments or claims were applied in the calculation.
Risk The assurer will test whether the market-based result is supported by valid contractual evidence and whether the treatment of supplier-specific information is consistent and complete.
Evidence to check Contracts, certificates, tariffs or other supplier documents; register of instruments used; calculation workbook; checks on validity dates and coverage; evidence of review for overlaps or gaps.
We reported the prior financial year as the period covered, and we checked that the disclosed total ties back to the underlying working papers before publication.
Risk The assurer will look for a clear reporting period, a complete roll-up to the total, and evidence that the final number was reviewed before release.
Evidence to check Reporting calendar; period-end cut-off note; final consolidation file; tie-out from source data to disclosed total; approval or sign-off record; publication checklist.

Evidence pack to prepare

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

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.

Where drafts go wrong

Mistakes to avoid and where judgement is needed

The left column is what preparers get wrong while collecting; the right column is where you will have to make and explain a judgement.

Mistakes to avoid

Wrong owner, wrong inboxThe 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 earlyThe 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 scopeThe 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 figuresThe 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 methodsLocation-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 labelsOriginal 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 separateData 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 trailThe dataset is saved without the supporting documents, metadata, or reviewer sign-off history, so the figures cannot be checked properly before submission.

＋ Show 4 more

Judgement needed

Set the reporting boundary after a buy, sale, or reorganisationDecide 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 ruleWhere 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 boundaryFor 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 itUse 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 readingsIf 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 viewsIf 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 totalApply 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 dataWhere 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.

＋ Show 4 more

Examples

How it reads on the page

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.

Quality ladder

Basic
I report 1,200 tCO2e of Scope 2 emissions.
Better
I report 1,200 tCO2e of Scope 2 emissions for the year ended 31 December 2025, split between 900 tCO2e on a grid-average basis and 300 tCO2e on a supplier-contract basis.
Best
I report 1,200 tCO2e of Scope 2 emissions for the year ended 31 December 2025, with 900 tCO2e measured using grid-average factors and 300 tCO2e using contract-backed factors, and the higher total mainly reflects increased electricity use at two sites.

Check your understanding

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 →

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 →

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 →

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 →

Real reports

How 3 companies report it

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Real published reports

Host Hotels & Resorts, Inc.

Real Estate · United States · 2025 · p.53 ↗

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 · p.20 ↗

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 · p.31 ↗

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.

Field	Host Hotels & Resorts, Inc.	C.H. Robinson	Sands China Ltd.
Energy purchased for use	Not found	Not found	Not found
Grid-based Scope 2 emissions	Not found	Not found	Not found
Contract-based Scope 2 emissions	Not found	Partial	Not found
Scope 2 reporting year	Not found	Not found	Not found
Total Scope 2 emissions	Partial	Not found	Not found

Full evidence map with quotes and page numbers →

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Framework references

Relevant California requirements and related disclosures

California

SB253-SCOPE-2

within California SB 253: Climate Corporate Data Accountability Act

Open official source →

Related & explore

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FAQ

Questions this page answers

SB253-SCOPE-2: what data do I need to gather before I start the disclosure draft?+

How do I use the SB253-SCOPE-2 step-by-step preparation section in practice?+

For SB253-SCOPE-2, who should own the data collection and sign-off process?+

What evidence should I keep for SB253-SCOPE-2 assurance readiness?+

What are the five assurance claims on the SB253-SCOPE-2 page and how do I use them?+

What are the common reporting gaps or mistakes on SB253-SCOPE-2, and how do I avoid them?+

How do I use the SB253-SCOPE-2 workbook download to prepare the disclosure?+

What should I put in the SB253-SCOPE-2 draft output section?+

Can I use the SB253-SCOPE-2 example disclosure as a template for my own report?+

How does SB253-SCOPE-2 relate to ESRS E1, and can I reuse the same data?+

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Scope 2 greenhouse gas emissions

What to collect before drafting

Energy purchased for use

Grid-based Scope 2 emissions

Contract-based Scope 2 emissions

Scope 2 reporting year