California SB 253: Climate Corporate Data Accountability Act·Disclosure SB253-SCOPE-1
Scope 1 greenhouse gas emissions
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale CARB.
Passaporto pubblicato
Revisione in attesaStandard
California SB 253: Climate Corporate Data Accountability Act
Disclosure SB253-SCOPE-1 · 2026-initial-regulation-as-amended-sb219
Ultima revisione
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Materiale didattico LRA · Non emesso né approvato da CARB
Focus dell’informativa
This disclosure asks an organisation to report its direct greenhouse gas emissions from sources it owns or controls. In practice, that means the emissions created by the organisation’s own activities, such as fuel burned in company vehicles, boilers, generators or other on-site equipment, rather than emissions from suppliers or customers.
The practical focus is on the organisation’s full operational footprint, not just a few prominent sites. Teams should think about where direct emissions arise across the business and make sure the reporting boundary is applied consistently so the figure reflects the organisation’s own operations as a whole.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale CARB.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| Boundary for emissions | State which parts of the business are included when compiling the direct-emissions figure, so the reporting perimeter is clear and consistent. | Group structure chart, consolidation memo, boundary policy, list of included entities/sites. | Finance / Sustainability reporting |
| Calculation approach | Describe the method used to turn activity data into the direct-emissions total, including the main assumptions and emission factors applied. | Calculation workbook, methodology note, emission factor source file, assumptions log. | Sustainability / Environmental data |
| Reporting timeframe | Specify the exact time window covered by the direct-emissions figure, including start and end dates used for the report. | Reporting calendar, period-end close pack, emissions data extract dates, management reporting timetable. | Finance / Reporting |
| Emission activity sources | List the operational sources that feed into the direct-emissions figure, such as fuel use or other on-site combustion sources, as applicable to the business. | Source inventory, meter list, fuel purchase records, site operations logs, asset register. | Operations / Sustainability |
| Direct emissions total | Enter the full direct-emissions amount for the reporting period, expressed in tonnes of carbon dioxide equivalent. | Final emissions calculation file, reviewed consolidation schedule, sign-off pack, source data extracts. | Sustainability / Finance |
Come prepararla
Richiedi i dati
Request the Scope 1 emissions pack from EHS / Operations
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
What is our total direct greenhouse gas emissions figure for the reporting year, and what boundary, method, period and source list support it?
Use your organisation’s own terms first for the team, systems and asset groups involved, then map them to the reporting labels in the pack. Keep the ask in business language your colleagues already use, and check the source material before sign-off.
Richiesta debole
Please provide the Scope 1 evidence for the disclosure.
Perché non funziona: It uses framework language only, so the owner may not know which team records, systems or assets to pull. It also does not say what period, sources, method or total should be included, so the response may be incomplete or hard to verify.
Richiesta migliore
Please send the direct emissions pack for [reporting year] from your team’s records. Include the period covered, the sites/assets/fuel streams included, the calculation approach, the total in tCO2e, and the source extracts or workbook used to build it. Please use your team’s own names for the categories and add any estimate or exclusion notes.
Modello di e-mail formale
Subject: Request for direct emissions data pack for [reporting year] Hi [name/team], Could you please send over the data pack for our direct emissions figure for [reporting year]? Please include: - the boundary used for the figures - the method used to calculate the total - the reporting period covered - the list of emission sources included - the total emissions value in tCO2e - the source files or system extracts used to build the numbers - any notes on estimates, exclusions or changes from the prior year Please also confirm the version date and who prepared the pack. If helpful, you can use the attached response form. Please adapt this to your organisation’s own terms and check the source material before sign-off. Thanks, [preparer name]
Versione breve per Teams / Slack
Hi [name/team] — could you send the direct emissions pack for [reporting year]? Please include the boundary, method, period, source list, total tCO2e, source extracts and any estimate/exclusion notes. Please adapt this to your organisation’s own terms and check the source material before sign-off. Thanks.
Esempi di settore
Manufacturing
Contesto. A plant with boilers, furnaces, backup generators and a company van fleet.
Richiesta adattata. Please send the direct emissions pack for [reporting year] covering the plant, warehouse and fleet records. Include the fuel logs, generator run data, refrigerant records, the calculation workbook, the total tCO2e and any exclusions or estimates.
Esempio di risposta. Attached: plant fuel ledger, fleet card extract, refrigerant log, emissions workbook v4, total direct emissions 12,480 tCO2e, with backup generator estimates flagged in notes.
Property / Real Estate
Contesto. A portfolio with offices, landlord-controlled plant and tenant areas.
Richiesta adattata. Please send the direct emissions pack for [reporting year] covering landlord-controlled energy systems and any company-owned vehicles. Include the building list, meter extracts, refrigerant records, calculation method, total tCO2e and any sites excluded from the total.
Esempio di risposta. Attached: portfolio boundary note, meter export, chiller maintenance log, vehicle fuel extract, calculation file v2, total direct emissions 3,210 tCO2e, with one leased site excluded and explained in the notes.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
State which parts of the business were included in the calculation, name the approach used to quantify the figures, and note the time window covered by the data.
Nota di contesto
Explain that the figures represent the organisation’s direct climate impact from the activities counted in the inventory, rather than a wider value-chain view.
Dichiarazione sulle variazioni
If the total moved materially, point to the main operational drivers, changes in included sources, or any shift in the calculation basis that affected the result.
Voce dell’indice dei contenuti
SB253-SCOPE-1 Scope 1 greenhouse gas emissions — [location / page] / [notes]Centro download
Strumenti e moduli per la preparazione
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Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| I prepared the coverage figure using the group structure and control position that applied in the reporting year, and I checked whether any acquisitions, disposals or other structural moves changed what should be included. | The assurer will test whether the boundary was set consistently, whether all relevant owned or controlled sources were brought in, and whether changes in the business were reflected correctly. | Group structure chart; legal entity and operational control mapping; acquisition/disposal register; boundary memo; year-end consolidation papers; management sign-off on inclusion/exclusion decisions. |
| I treated the disclosed operations as covering sources we own or directly run, wherever they sit geographically, and I documented any exclusions with a clear reason. | The assurer will probe whether the scope is complete across locations and whether any omitted sources were left out for a defensible reason rather than convenience. | Asset and site register; control assessment; list of included and excluded sources; rationale for exclusions; site-level inventory; internal review notes. |
| I calculated the figure using the accounting approach we selected for this disclosure, and I kept the working papers showing how the method was applied to the underlying activity data. | The assurer will check whether the chosen method matches the stated reporting basis and whether it was applied consistently to all relevant data. | Methodology paper; calculation workbook; emission factor source list; activity data extracts; version history; reviewer comments and approvals. |
| I reviewed whether business changes during the year affected the way the number was built, and I adjusted the calculation basis where those changes would otherwise distort the result. | The assurer will look for evidence that structural changes were identified, assessed and reflected in the calculation rather than ignored. | M&A and restructuring papers; change log; recalculation memo; prior-period comparison analysis; management review evidence. |
| I used the prior fiscal year as the reporting period for the disclosed number and checked that the dates in the supporting files matched that period. | The assurer will test whether the figure relates to the correct year and whether the source data and final disclosure are aligned to that period. | Reporting calendar; period-end data extracts; ledger or operational reports for the year; reconciliation to the disclosed period; sign-off pack. |
| I listed the direct emission sources that fed into the total, and I kept a source inventory that ties each item back to the underlying site or asset. | The assurer will probe completeness of the source list and whether each source can be traced to a real operational basis. | Source inventory; site/asset register; mapping from sources to locations or equipment; inclusion/exclusion rationale; supporting operational records. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
Lacune ricorrenti
Errori da evitare nella raccolta dei dati
Dove serve spesso un giudizio professionale
Esempi
Esempi illustrativi
Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.
We report for our consolidated operations covering 1 January to 31 December 2025, and the figures below relate to the sites and activities we control in that period.
- We used an activity-based approach with emission factors to convert fuel use and other direct sources into tonnes of CO2e.
- Our direct emissions came from gas-fired boilers, company vehicles, and on-site backup generators.
- For this reporting year, our total direct greenhouse gas emissions were 18,400 tCO2e.
This example shows a first-person narrative disclosure that identifies the reporting year, explains the boundary in plain terms, names the main direct sources, and states the calculation approach and total.
Our disclosure covers the full year from 1 April 2025 to 31 March 2026 and includes the business units and facilities we operate and control.
- We estimated direct emissions using measured fuel consumption and standard conversion factors.
- The main sources were refrigeration leaks, natural gas used in processing, and delivery vans.
- Our total direct greenhouse gas emissions for the period were 9,750 tCO2e.
This example uses different wording and a different sector while still showing the period covered, the organisational boundary, the method used, the direct sources included, and the total direct emissions.
Report aziendali
Come le aziende rendicontano SB253-SCOPE-1 nella pratica
Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.
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Scenari da affrontare
A manufacturing group runs one UK site and two overseas depots. The sustainability team has emissions from gas boilers, company vans and backup generators, but the finance team is unsure whether to include a leased warehouse where the group does not control fuel use.
A retailer has calculated direct emissions using fuel purchase records for its fleet and gas meters for its stores. The team also has an estimate for refrigerant leaks, but the working papers do not explain how the estimate was built.
A group reports on a calendar-year basis, but one business unit has prepared direct emissions for its own financial year ending 31 March. The consolidated pack also includes a total for the previous 12 months, but no one has confirmed which period the disclosure should cover.
An industrial company has direct emissions from boilers, owned delivery trucks and a small on-site generator. The draft note gives a total of 18,400 tCO2e, but it does not say which sources were included, and the team is unsure whether to mention all source types or only the largest ones.
Riferimenti al framework
Requisiti California pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
California
SB253-SCOPE-1
all’interno di California SB 253: Climate Corporate Data Accountability Act
Correlati ed esplora
Altro in California SB 253 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
FAQ
Domande a cui risponde questa pagina
Use the page’s plain-language explainer and the datapoints to prepare as your starting checklist: boundary for emissions, calculation approach, reporting timeframe, emission activity sources, and the direct emissions total. The step-by-step preparation section then helps you turn those inputs into a draft.
The page tells you to prepare a boundary for emissions, so the practical task is to define what is in scope before you calculate or write up the disclosure. Keep the boundary decision documented in your evidence pack so the draft can be checked later.
The page asks you to prepare a calculation approach, so you should record the method you used and keep it consistent with the rest of the data you are reporting. The assurance section and evidence pack are there to help you show how the figure was built.
The page says to prepare the reporting timeframe, so make sure the period covered by the disclosure is explicit in your draft and supporting files. That helps the reviewer see which data set the direct emissions total relates to.
The page is useful for assigning ownership because it separates the data points, the assurance checks, and the evidence pack. In practice, that lets a sustainability lead, data owner, or reviewer see who is responsible for each part of the draft.
The page includes an evidence pack with five items for assurance readiness, so you should use that as the core file set behind the disclosure. It also lists six assurance claims to verify, which helps you match each claim to supporting evidence.
The page has a section on common reporting gaps and mistakes, so use that before finalising the draft to check for missing scope, unclear methods, or incomplete support. It is meant to help you catch avoidable issues early rather than after review.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is designed to help you organise the preparation and assurance steps. Use it alongside the printable Library Card if you want a quick reference while drafting or reviewing.
The page includes synthetic illustrative example disclosures, including a quantitative table, so you can see how the information may be presented in practice. Treat the example as a drafting aid only and make sure your own figures and scope are internally consistent.
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across both contexts. It does not say the requirements are identical, so you still need to check the other framework separately.
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line, which you can use to shape the final write-up. That makes it easier to move from collected data to a clear draft for review.
Altre domande in cui questa pagina può aiutare
Approfondisci · SB253-SCOPE-1
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