California SB 253: Climate Corporate Data Accountability Act·Disclosure SB253-SCOPE-2
Scope 2 greenhouse gas emissions
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de CARB.
Pasaporte publicado
Revisión pendienteNorma
California SB 253: Climate Corporate Data Accountability Act
Disclosure SB253-SCOPE-2 · 2026-initial-regulation-as-amended-sb219
Última revisión
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Material formativo de LRA · No emitido ni avalado por CARB
Foco de la divulgación
This disclosure asks an organisation to report the greenhouse gas emissions linked to the electricity, steam, heating or cooling it uses, rather than emissions it creates directly on site. In practice, the focus is on the emissions associated with purchased energy across the organisation’s reporting boundary, so the organisation needs to identify where it uses energy and quantify the related indirect emissions in a consistent way.
The practical question is coverage: the report should reflect the organisation’s full operations that fall within scope, not just a few prominent locations or flagship sites. That means checking all relevant facilities, offices, warehouses, plants and other operations that consume purchased energy, so the reported figure is not limited to selected examples but represents the organisation’s overall footprint for this emissions source.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de CARB.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Energy purchased for use | Record which bought-in energy forms are included in the Scope 2 inventory: electricity, steam, heat and cooling. | Utility invoices, supplier statements, energy contracts, and the emissions calculation workbook showing the included energy types. | Sustainability / Energy management |
| Grid-based Scope 2 emissions | Capture the emissions figure calculated using the grid-average method for the reporting period, in tCO2e. | Scope 2 calculation file, activity data, emission factors, and the period-end report used for consolidation. | Sustainability / ESG reporting |
| Contract-based Scope 2 emissions | Capture the emissions figure calculated using the supplier- or contract-based method for the reporting period, in tCO2e. | Scope 2 calculation file, contractual instrument records, supplier data, and the final emissions summary. | Sustainability / ESG reporting |
| Scope 2 reporting year | State the reporting period covered by the Scope 2 figure, including the start and end dates used for the calculation. | Annual reporting timetable, consolidation calendar, and the dated calculation workbook or management report. | Finance / ESG reporting |
| Total Scope 2 emissions | Capture the combined Scope 2 emissions total for the reporting period, in tCO2e, as reported after the relevant calculation method is applied. | Final emissions inventory, consolidation workbook, and the signed-off reporting pack showing the rolled-up total. | Sustainability / ESG reporting |
Cómo prepararlo
Solicitar los datos
Request the electricity and heating data
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud débil
Please provide Scope 2 data, including location-based and market-based emissions, for the reporting period, with evidence.
Por qué falla: 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.
Solicitud mejor
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.
Plantilla de correo formal
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]
Versión corta para Teams / Slack
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.
Ejemplos sectoriales
Manufacturing
Contexto. A multi-site producer with separate plant meters, utility invoices, and a central energy dashboard.
Solicitud adaptada. 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.
Ejemplo de respuesta. 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
Contexto. A portfolio team managing landlord and tenant utility data across offices and retail units.
Solicitud adaptada. 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.
Ejemplo de respuesta. 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.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
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.
Nota de contexto
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.
Declaración sobre las variaciones
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.
Entrada del índice de contenidos
SB253-SCOPE-2 Scope 2 greenhouse gas emissions — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. | The assurer will test whether the boundary was applied consistently and whether any purchased energy streams were left out or double-counted. | 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. | 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. | 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. | The assurer will check whether the location-based number reflects the right consumption data, the right emission factors, and the correct unit conversion. | 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. | 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. | 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. | 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. | 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Carencias habituales
Errores que evitar al recopilar los datos
Dónde suele hacer falta juicio profesional
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
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.
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.
Informes de empresas
Cómo informan las empresas sobre SB253-SCOPE-2 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
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Compruebe su comprensión
Escenarios para trabajar
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.
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.
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.
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.
Referencias del marco
Requisitos aplicables de California y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
California
SB253-SCOPE-2
dentro de California SB 253: Climate Corporate Data Accountability Act
Relacionado y explorar
Más en California SB 253 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Más preguntas con las que puede ayudar esta página
Profundizar · SB253-SCOPE-2
Aprenda a preparar esta divulgación de principio a fin
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.
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