California SB 253: Climate Corporate Data Accountability Act·Disclosure SB253-SCOPE-3
Scope 3 greenhouse gas emissions
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-SCOPE-3 · 2026-initial-regulation-as-amended-sb219
Dernière révision
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Objet de l’information
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.
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 |
|---|---|---|---|
| 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 |
Comment le préparer
Demander les données
Request the Scope 3 emissions data
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Demande faible
Please provide the Scope 3 disclosure data for the reporting period, including category coverage, category emissions, data sources, estimation methods and total emissions.
Pourquoi elle échoue : 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.
Meilleure demande
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.
Modèle d’e-mail formel
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]
Version courte pour 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.
Exemples sectoriels
Retail
Contexte. A retailer tracks emissions across stores, warehouses, transport and supplier spend.
Demande adaptée. 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.
Exemple de réponse. 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
Contexte. A manufacturer collects data from procurement, logistics, travel and product teams.
Demande adaptée. 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.
Exemple de réponse. 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.
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 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.
Note de contexte
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.
Déclaration sur les variations
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.
Entrée de l’index de contenu
SB253-SCOPE-3 Scope 3 greenhouse gas emissions — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
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.
: 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 |
: 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 |
Rapports d’entreprises
Comment les entreprises publient SB253-SCOPE-3 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 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.
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.
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.
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.
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-SCOPE-3
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
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Autres questions auxquelles cette page peut aider
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