California SB 253: Climate Corporate Data Accountability Act·Disclosure SB253-ASSURANCE
Third-party assurance
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle CARB.
Passeport publié
Révision en attenteNorme
California SB 253: Climate Corporate Data Accountability Act
Disclosure SB253-ASSURANCE · 2026-initial-regulation-as-amended-sb219
Dernière révision
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Support pédagogique LRA · Non publié ni approuvé par CARB
Objet de l’information
This disclosure is about whether the organisation has had its greenhouse gas reporting checked by an independent third party, and what that review covered. In practice, the organisation should explain the assurance arrangement in a way that makes clear which emissions information was reviewed, how far through the business the review reached, and whether the check was limited to selected parts of the inventory or applied more broadly.
The practical focus is on coverage and credibility, not just the fact that assurance exists. A useful explanation should help a reader understand whether the assurance covered the organisation’s full operations or only certain entities, sites, or emissions scopes, and whether the review was designed to support confidence in the reported figures as a whole or only in a narrower subset.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle CARB.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | Responsable |
|---|---|---|---|
| Scope 1 and 2 coverage | State the assurance level applied to the emissions figures for direct emissions and purchased-energy emissions. | Assurance statement or report, plus the final emissions schedule showing which scopes were covered. | Sustainability reporting / Finance |
| Assurance caveats | Capture any stated limits, exceptions, or reservations attached to the assurance work. | Assurance report wording, including any qualifications, exclusions, or scope restrictions. | Sustainability reporting / Legal |
| Assurance conclusion | Record the provider’s overall conclusion on the assured information, using the exact outcome they reached. | Signed assurance opinion or conclusion section from the provider’s report. | Sustainability reporting / Finance |
| Assurance provider | Identify the external party that carried out the assurance work and issued the statement. | Engagement letter, provider letterhead, or signed assurance report naming the firm or practitioner. | Procurement / Sustainability reporting |
| Scope 3 assurance status | Show whether the value-chain emissions information was assured, and if so, the status or extent of that assurance. | Assurance report and the Scope 3 inventory or disclosure table showing the assured portion. | Sustainability reporting / Supply chain |
| Assurance method standard | Name the assurance framework or method the provider used for the engagement. | Assurance report, engagement terms, or provider methodology statement naming the standard applied. | Sustainability reporting / Finance |
Comment le préparer
Demander les données
Request the assurance pack from Finance
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
What third-party assurance evidence do we have for our Scope 1, Scope 2, and any Scope 3 emissions reporting, and who provided it?
Use your organisation’s own labels first, then map them to the reporting fields. For example, ask for the assurance letter, review note, or external verification pack in the terms your team already uses, rather than using framework wording in the request.
Demande faible
Please provide the third-party assurance evidence for the disclosure.
Pourquoi elle échoue : This is too framework-led and vague. It does not tell the owner which reporting period, which emissions areas, which document type, or which caveats matter, so the response may be incomplete or hard to use.
Meilleure demande
Please send the signed external assurance or verification document for [reporting period] covering our emissions reporting, plus the provider name, what parts of the inventory it covers, the conclusion, and any limitations or qualifications. Use your team’s usual document names and include the file link.
Modèle d’e-mail formel
Subject: Request for assurance evidence for emissions reporting Hi [name], We are preparing the disclosure pack for [reporting period]. Please send the latest external assurance or verification evidence covering our emissions reporting, including: - the provider name; - the emissions areas covered; - the assurance statement or report; - any limitations, qualifications, or exceptions noted by the provider; and - the basis used in the provider’s conclusion. Please also confirm the file location and the internal contact who can answer follow-up questions. If there are multiple documents, please send the final signed version and any supporting notes we should keep on file. Please adapt this to your organisation’s own terms and check the source material before sign-off. Thanks, [preparer name]
Version courte pour Teams / Slack
Hi [name] — could you send the latest external assurance/verification pack for [reporting period] for our emissions reporting? Please include the provider name, what it covers, any caveats, the conclusion, and the file link. Please use your team’s usual document names and check the source material before sign-off. Thanks.
Exemples sectoriels
Manufacturing
Contexte. A plant-based group has external review of its emissions inventory prepared by a specialist verifier.
Demande adaptée. Please send the latest verification report for [reporting period] covering plant fuel use, purchased electricity, and any other emissions areas reviewed, plus the verifier name, conclusion, and any limitations noted. Use the document name your team uses internally.
Exemple de réponse. Verification report dated [date], verifier [name], covers Scope 1 and Scope 2 for all sites in the group, conclusion states [summary], with one limitation noted for [site]. File stored at [link].
Retail / Consumer Goods
Contexte. A multi-site business has assurance over group emissions data prepared through the sustainability reporting team.
Demande adaptée. Please share the external assurance pack for [reporting period] for the group emissions file, including the assurance statement, the provider, whether Scope 3 was included, and any exceptions or caveats. Please use the same file names your team already uses.
Exemple de réponse. Assurance statement from [provider], dated [date], covers Scope 1 and Scope 2 and selected Scope 3 categories, conclusion [summary], with no material exceptions noted. Supporting files saved in [location].
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
State which emissions areas were reviewed, who carried out the external check, what assurance framework they used, and whether any limits or qualifications were attached to the review.
Note de contexte
Explain what the assurance result means for readers by clarifying the level of confidence reached for the reported emissions data and whether Scope 3 was included or left outside the review.
Déclaration sur les variations
If the assurance outcome changed from the prior period, note whether the shift reflects a different review scope, a change in the external reviewer or framework, or the removal or addition of any qualifications.
Entrée de l’index de contenu
SB253-ASSURANCE Third-party assurance — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour SB253-ASSURANCE — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| We obtained the public assurance pack for the emissions figures, and it names the external reviewer. | The assurer checks whether the published pack is complete and whether the named reviewer can be matched to the engagement. | Published assurance report; cover page or signature page showing the reviewer’s name; final public filing set. |
| For the year in question, we had the external review carried out at the required level for the first two emissions scopes. | The assurer probes whether the engagement level actually matches the level expected for that reporting year, rather than a lower or different form of review. | Engagement letter; assurance report wording on level applied; internal reporting calendar or compliance checklist for the year. |
| Where the review noted any caveats, we kept those points visible in the published material rather than summarising them away. | The assurer checks whether any restrictions, exceptions, or caveats were fully carried through into the disclosure. | Assurance report; redline of the public disclosure; management response or issue log showing how caveats were handled. |
| The assurance report we published includes the reviewer’s overall view and makes clear whether there were any caveats or not. | The assurer probes whether the report states a conclusion and whether the presence or absence of caveats is unambiguous. | Final assurance report; publication pack; sign-off memo confirming the report version released to the public. |
| We used an outside reviewer, not an in-house team, for the assurance work. | The assurer checks whether the reviewer was genuinely external to the reporting entity and its connected entities. | Provider contract; independence declaration; corporate relationship checks; conflict-of-interest records. |
| Before appointing the reviewer, we checked that they had relevant emissions-assurance experience and the capability to complete the work properly. | The assurer probes whether the reviewer had the right competence, capacity, and practical ability for the engagement. | Provider credentials; CVs or team biographies; proposal or tender documents; competence assessment notes. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
Lacunes fréquentes
Erreurs à éviter lors de la collecte des données
Là où un jugement professionnel est souvent nécessaire
Exemples
Exemples illustratifs
Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.
We have included this synthetic example to show how our group might describe external review of its climate data. For the year ended 31 December 2025, an independent assurance firm reviewed our Scope 1 and Scope 2 emissions at a limited level of assurance, using ISAE 3000 (Revised) together with ISAE 3410; the conclusion was that nothing came to the reviewer’s attention to suggest the figures were materially misstated. Scope 3 was not covered in the same review, and the report noted a few boundaries and estimation points that narrowed the work performed.
Illustrative only: this example shows how a reporter can explain who performed the review, what level of confidence was reached for direct and purchased-energy emissions, which framework was used, whether indirect value-chain emissions were included, and any caveats on scope or methods.
This synthetic example shows one way we might report our external check of emissions information. For 2025, an independent third party provided reasonable assurance over our Scope 1 and Scope 2 figures under ISAE 3000 (Revised), and the conclusion was positive with no material issues identified; however, the reviewer set out a few qualifications linked to data gaps at two sites and excluded Scope 3 from the engagement.
Illustrative only: this example demonstrates a different sector voice while still covering the reviewer, the confidence level for direct and purchased-energy emissions, the assurance framework, the outcome, the limits noted, and the fact that value-chain emissions were outside the review.
Rapports d’entreprises
Comment les entreprises publient SB253-ASSURANCE en pratique
Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.
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Scénarios à travailler
A reporting team has a signed assurance report for its Scope 1 and Scope 2 figures. The report names the external reviewer, states the level of review reached, and includes a conclusion, but the team is unsure whether to mention that the reviewer also noted a scope restriction on one site visit.
An organisation has obtained external review for its direct emissions and purchased electricity data, but its Scope 3 work is still being checked internally and no outside review has started. The draft narrative currently says only that the wider value-chain figures are “under review”.
A company engaged a specialist firm to review its emissions data, but the draft note does not say whether that firm was independent. The preparer argues that the firm’s name and report title are enough because the reviewer is well known in the market.
The assurance report says the emissions data were reviewed using a recognised assurance framework and gives a conclusion with a qualification about one data source. The sustainability team wants to shorten the disclosure by leaving out the framework name and the qualification because the conclusion is already “limited assurance”.
Références au référentiel
Exigences California applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
California
SB253-ASSURANCE
au sein de California SB 253 : Climate Corporate Data Accountability Act
Connexes et exploration
Plus dans California SB 253 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
FAQ
Questions auxquelles cette page répond
Start with the page’s plain-language explainer, then work through the step-by-step preparation section to collect the listed datapoints: Scope 1 and 2 coverage, assurance caveats, assurance conclusion, assurance provider, Scope 3 assurance status and the assurance method standard. The page is designed to help you turn that into a draft, not to replace your own internal process.
The page highlights six datapoints to prepare: Scope 1 and 2 coverage, assurance caveats, assurance conclusion, assurance provider, Scope 3 assurance status and the assurance method standard. Use those as the starting checklist for your draft and evidence pack.
The page does not assign roles for you, but it is set up for practitioner use, so you can use the step-by-step section and workbook to map each datapoint to a named owner. A practical approach is to assign ownership for each item in the evidence pack and for each assurance claim you need to verify.
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the six assurance claims to verify so you can show where each claim comes from and what supports it.
The page says there are six assurance claims to verify, each with a claim, risk and evidence angle. Use them as a review checklist to test whether your draft disclosure is supported and whether any caveats or gaps need to be explained.
The page lists common reporting gaps and mistakes so you can check your draft before it goes to review. Use that section to spot missing coverage, unclear assurance wording or weak evidence before you finalise the disclosure.
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the datapoints, evidence and ownership, and use the Library Card as a quick reference while drafting or reviewing.
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table. Treat them as examples of structure and presentation only, and make sure any figures in your own draft are internally consistent.
The draft-output section gives visualisation ideas, narrative starters and a content-index line to help you shape the final text. Use those prompts to turn your prepared data and evidence into a clear draft for internal review.
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data may be reusable across both. It does not say the requirements are identical, so you should still check the other framework separately.
Autres questions auxquelles cette page peut aider
Aller plus loin · SB253-ASSURANCE
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