California SB 261: Climate-Related Financial Risk Act·Disclosure SB261-FRAMEWORK-ALIGNMENT
TCFD or equivalent framework alignment
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.
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California SB 261: Climate-Related Financial Risk Act
Disclosure SB261-FRAMEWORK-ALIGNMENT · 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 asks an organisation to explain which recognised climate-risk framework it uses, or how its own approach lines up with one, when reporting on climate-related financial risk. In practice, the focus is on showing that the organisation has a structured way to identify, assess, manage and disclose climate risks and opportunities, rather than giving a general sustainability narrative.
The practical emphasis is usually on the whole organisation, not just a few flagship locations or isolated projects. A useful response should make clear whether the framework covers the full business, including relevant operations and decision-making processes, and whether any parts are excluded or only partially covered.
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 |
|---|---|---|---|
| Equivalent basis used | Record which other reporting basis the company is relying on for this filing, and enough detail to show it is the basis actually used for the disclosure. | Cross-check the selected basis against the published report or framework statement used for the filing. | Sustainability reporting / Legal |
| Reporting framework chosen | Capture the named reporting framework the company says it has followed for this disclosure, with the exact framework title used in the report. | Tie the entry back to the framework named in the report cover, methodology note, or disclosure index. | Sustainability reporting |
| Governance disclosure flag | Confirm whether the report includes the governance-related climate disclosure set out under the referenced framework, and capture the yes/no status used for filing. | Check the governance section of the report and the disclosure checklist or index. | Sustainability reporting / Governance |
| Targets and metrics flag | Confirm whether the report includes the climate metrics-and-targets disclosure set under the referenced framework, and capture the yes/no status used for filing. | Review the metrics, targets and KPI sections together with the disclosure index. | Sustainability reporting / Finance |
| Risk process flag | Confirm whether the report includes the climate risk-management disclosure set under the referenced framework, and capture the yes/no status used for filing. | Check the risk management narrative in the report and the disclosure checklist or index. | Risk management / Sustainability reporting |
| Strategy disclosure flag | Confirm whether the report includes the climate strategy disclosure set under the referenced framework, and capture the yes/no status used for filing. | Review the strategy section of the report and the disclosure index or checklist. | Strategy / Sustainability reporting |
Comment le préparer
Demander les données
Request the climate reporting evidence pack
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
Which reporting framework did we use, and can we show that our public climate report covers governance, strategy, risk handling, and metrics/targets for the period in scope?
Use your organisation’s own labels first, then map them to the climate reporting framework terms only when you prepare the disclosure. For example, ask for the board paper, risk register, climate plan, or KPI pack if those are the names your teams use. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.
Demande faible
Please confirm whether we are TCFD aligned and provide the governance, strategy, risk management, and metrics/targets disclosures.
Pourquoi elle échoue : This uses framework language only, so the owner may not know which internal documents to pull. It also does not specify the period, boundary, source system, or which approved materials should be returned.
Meilleure demande
Please send the latest approved climate reporting pack for [reporting period] for [entity/boundary], including the framework or approach used and the board, risk, climate plan, and KPI materials that support the sections on governance, strategy, risk handling, and metrics/targets. Include document title, version, date, approval status, source location, and any gaps. I will map your team’s labels to the disclosure wording.
Modèle d’e-mail formel
Subject: Request for climate reporting evidence pack for [reporting period] Hello [name/team], I am preparing the climate disclosure pack for [reporting period] and need the supporting material for the public report or filing. Please send the following for [entity/boundary]: - the framework or approach we used for the climate report; - the source material that shows how the report covers governance, strategy, risk handling, and metrics/targets; - the latest approved version, plus any draft or redline if the published version is not yet available; - the document name, version, date, and where it is stored; - any note on gaps, exceptions, or sections handled by another team. Please use your team’s own document names and system labels. I will map them to the disclosure wording during preparation. This is a possible LRA training template; please adapt it to your organisation and check the source material before sign-off. Many thanks, [preparer name]
Version courte pour Teams / Slack
Hi [name/team] — I’m pulling together the climate disclosure pack for [reporting period]. Could you share the latest board/risk/climate materials that show the framework used and the sections covering governance, strategy, risk handling, and metrics/targets for [entity/boundary]? Please include version/date, source location, and any gaps. I’ll map your team’s labels to the disclosure wording. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.
Exemples sectoriels
Financial services
Contexte. The climate disclosure is assembled from board papers, enterprise risk reporting, and the annual report drafting pack.
Demande adaptée. Please share the approved board paper, risk committee pack, climate strategy note, and KPI dashboard for [reporting period] that show the framework used and the materials behind the governance, strategy, risk handling, and metrics/targets sections for [entity/boundary]. Include version, date, and file location.
Exemple de réponse. Board paper v4 dated 18 Mar 2025; risk committee pack v2 dated 20 Mar 2025; climate strategy note v3 dated 15 Mar 2025; KPI dashboard FY2024; framework used: TCFD; gaps: none; source: board portal and shared drive folder [link].
Manufacturing
Contexte. The climate disclosure is built from operations, HSE, and finance inputs, with final sign-off in the annual report process.
Demande adaptée. Please send the latest approved climate report inputs from operations, HSE, and finance for [reporting period], including the framework or approach used and the documents showing how the report covers governance, strategy, risk handling, and metrics/targets for [plant/site/group boundary]. Include the file name, version, date, and any missing sections.
Exemple de réponse. Operations climate pack v2 dated 02 Apr 2025; HSE risk register extract v5 dated 28 Mar 2025; finance KPI workbook FY2024; framework used: TCFD; gaps: strategy section pending final board wording; source: shared drive folder [link].
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
This disclosure is based on the reporting basis identified by the company and the framework it says it used, with each TCFD topic area marked according to whether the relevant information was provided.
Note de contexte
Taken together, the data show which framework underpinned the disclosure and whether the report includes the main topic areas expected for a climate-related narrative.
Déclaration sur les variations
If the pattern changes from one period to the next, the reporter can explain that the shift reflects changes in the reporting basis, the scope of the framework used, or the extent to which each topic area was completed.
Entrée de l’index de contenu
SB261-FRAMEWORK-ALIGNMENT TCFD or equivalent framework alignment — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour SB261-FRAMEWORK-ALIGNMENT — 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 relied on a different reporting basis that we believe is acceptable for this filing, and we can show why it was chosen. | The assurer checks whether the basis was actually eligible, consistently applied, and not selected simply because it was convenient or incomplete. | Board or management approval of the chosen basis; a short rationale memo; mapping from the chosen basis to the disclosed content; any legal or technical review confirming eligibility. |
| We named the reporting basis we used in the published material, so readers can see what framework or rule set underpinned the disclosure. | The assurer probes whether the named basis matches the content, whether it was identified clearly, and whether the wording could mislead about what was actually used. | Final report wording; cross-check against the internal disclosure checklist; version history showing the named basis was retained through sign-off; reviewer comments on clarity. |
| We prepared the governance section using the same reporting approach throughout, and the underlying source material was aligned before publication. | The assurer looks for inconsistency between the stated approach and the actual governance content, or for missing support for parts of the section. | Draft-to-final comparison; source documents for governance statements; internal review notes; sign-off from the owner of the governance content. |
| Where our governance information was not complete, we explained the gap and set out what remains to be done. | The assurer checks whether the gap explanation is specific, whether the missing items are clearly identified, and whether the follow-up plan is realistic. | Gap log; action tracker; draft explanations for each omission; evidence of management review of the completion plan. |
| We prepared the metrics-and-targets section from the best information available at the time, and we kept a record of any limitations in the data. | The assurer probes whether the data were current, whether estimates or proxies were used appropriately, and whether limitations were disclosed rather than hidden. | Data source list; calculation files; notes on estimates, assumptions, or proxies; data quality review records; evidence of sign-off on the final figures. |
| We used the same reporting basis for the risk-management section as for the rest of the disclosure, so the narrative is internally consistent. | The assurer checks for mismatches between sections, unsupported claims about processes, or a risk story that does not fit the rest of the filing. | Cross-reference matrix between sections; process maps or policy extracts; internal consistency review; reviewer comments and resolution log. |
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 rely on a climate-reporting framework that is accepted as equivalent for this filing, and we use that framework to organise the disclosure. - Governance: yes; strategy: yes; risk handling: yes; measures and targets: yes. - In practice, that means our board and committee oversight, our climate-related business planning, our risk process, and our emissions/target reporting are all covered in the package we publish.
This example shows a company in manufacturing saying it used an accepted equivalent climate framework for the filing and that all four TCFD-style content areas are covered.
Our group uses a recognised climate disclosure route that we treat as equivalent for this report, and we present the information through that framework. - Oversight by directors and committees: yes; climate-related business planning: yes; risk identification and response: yes; performance measures and targets: no. - So, the report covers leadership, planning, and risk handling, but it does not include a full set of metrics and targets in this cycle.
This example shows a financial-services reporter using an equivalent route and disclosing three of the four content areas, while leaving out the measures-and-targets element.
Rapports d’entreprises
Comment les entreprises publient SB261-FRAMEWORK-ALIGNMENT 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 prepared a climate section using a different recognised framework, but the draft only covers the organisation’s oversight arrangements and leaves out how climate issues affect the business model, how climate risks are handled, and any measures or targets.
A preparer has copied climate content from a group report that uses a recognised framework, but the local filing only includes the framework name and a short note saying the company follows it. The underlying sections are not clearly mapped to the four topic areas.
A sustainability lead is reviewing a draft that includes a detailed risk process and a set of emissions targets, but the board oversight section is still being finalised. The team wants to publish now and fill in the governance wording later.
A company uses a climate framework that is not TCFD, but its draft report only says the framework was used and then gives a narrative on climate strategy. It does not explain how the chosen framework supports the disclosure or whether the same framework is used consistently across the climate section.
Références au référentiel
Exigences California applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
California
SB261-FRAMEWORK-ALIGNMENT
au sein de California SB 261 : Climate-Related Financial Risk Act
Connexes et exploration
Plus dans California SB 261 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
FAQ
Questions auxquelles cette page répond
The page gives a plain-language explainer and a step-by-step ‘how to prepare’ section, plus a short list of datapoints to prepare. Use those as the starting point so you can gather the right inputs before writing the draft.
It points you to the ‘Equivalent basis used’ and ‘Reporting framework chosen’ datapoints, so you can be clear on the basis and framework before drafting. That helps keep the disclosure consistent from the start.
The page lists four flags to prepare: governance disclosure, targets and metrics, risk process, and strategy disclosure. Those are the main inputs to request from the relevant owners before you build the disclosure.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation work and the assurance checks before turning the inputs into a draft.
The page includes an evidence pack with five items for assurance readiness. Use that pack to assemble the supporting material you will need to back up the disclosure and the claims you make.
The page says there are six assurance claims to verify, each with a claim, risk and evidence angle. Use those checks to test whether the draft is supportable before it goes any further.
The page lists common reporting gaps and mistakes so you can spot weak points early. Use that section as a pre-submission check to avoid missing key inputs or leaving the draft too vague.
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. Those are there to help you turn the prepared data into a usable first draft.
The page includes synthetic illustrative examples, including a quantitative table, to show how the disclosure can look in practice. Treat them as examples only and adapt them to your own data so the numbers and narrative stay internally consistent.
The page says the closest ESRS correspondence is ESRS E1 (Climate Change). That means some data may be reusable across frameworks, but the page does not say the requirements are identical.
The page has a ‘From company reports’ table that links to real published reports at the pages where the topic is disclosed. Use it to see how others present similar material in practice.
Autres questions auxquelles cette page peut aider
Aller plus loin · SB261-FRAMEWORK-ALIGNMENT
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