California SB 253 — Scope 3 greenhouse gas emissions

Q: For SB253-SCOPE-3, what data do I need to gather before I start drafting the disclosure?

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.

Q: How do I work out which Scope 3 categories to include in the SB253-SCOPE-3 disclosure?

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.

Q: What should I record about the data sources and estimation approach for SB253-SCOPE-3?

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.

Q: How do I assign ownership for SB253-SCOPE-3 data collection across ESG, HR and data owners?

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.

Q: What evidence should I keep ready for assurance on SB253-SCOPE-3?

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.

Q: What are the six assurance claims on the SB253-SCOPE-3 page and how do I use them?

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.

Q: What are the common reporting gaps or mistakes on the SB253-SCOPE-3 page?

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.

Q: How can I use the Prep & Assurance workbook for SB253-SCOPE-3?

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.

Q: How do I turn the SB253-SCOPE-3 data into a draft disclosure?

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.

Q: Can I use the SB253-SCOPE-3 page to compare my data with ESRS E1 climate reporting?

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.

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale CARB.

Prepara

Cosa raccogliere prima di redigere

Spunta ogni campo man mano che arrivano le evidenze. I responsabili sono i team che di solito custodiscono i file sorgente.

Included Scope 3 categories
Sustainability reporting / ESG data owner

List which indirect emissions categories are counted in the reported Scope 3 figure, using the organisation’s chosen category set for the period.

Evidenze GHG inventory boundary note, category list in the emissions workbook, reporting pack sign-off.

Attenzione a Category list does not reconcile to the inventory workbook, so a category is counted in one place but left out of the reported set.
Category emissions split
Carbon accounting / sustainability analytics

Capture the emissions amount for each included Scope 3 category, with each category mapped to its own figure for the same reporting period.

Evidenze Category-level emissions schedule, calculation workbook, source activity data and emission factor files.

Attenzione a Category totals do not reconcile to the category schedule, or a category is rolled into the wrong bucket.
Data source mix
Carbon accounting / data methodology lead

Record which parts of the Scope 3 calculation use direct records, supplier-provided inputs, proxy estimates, or sector averages.

Evidenze Methodology note, source log, supplier data extracts, estimation workbook.

Attenzione a Source type labels do not match the calculation files, so direct supplier data is mixed up with proxy or average-based inputs.
Estimation approach
Carbon accounting / methodology owner

Describe the calculation approach used to turn activity data into Scope 3 emissions, including the main estimation logic applied.

Evidenze Calculation methodology, model notes, emission factor library, assumptions register.

Attenzione a The method used in the workbook does not match the method described in the disclosure, so the calculation basis is misclassified.
Reporting year window
Financial reporting / ESG reporting controller

State the exact reporting period used for the Scope 3 figure, including the start and end dates covered by the data.

Evidenze Annual reporting timetable, consolidation calendar, period control sheet.

Attenzione a The disclosure period does not match the underlying data cut-off, so part-year data is mixed with a full-year total.
Scope 3 total emissions
Carbon accounting / ESG reporting owner

Provide the single total amount of Scope 3 emissions for the reporting period, expressed in tonnes of carbon dioxide equivalent.

Evidenze Final consolidated emissions statement, signed reporting pack, calculation summary.

Attenzione a The total does not reconcile to the sum of the included category figures, or a non-Scope 3 amount has been pulled into the total.

Prima di iniziare

Have you settled which upstream and downstream activity groups you will include in the total, and which ones you will leave out?
Will the figures come from one defined reporting window, and is that period the same one used across the rest of your emissions work?
Can each category figure be traced back to a source record or dataset, rather than only to a summary total?
For each category, have you decided whether the input comes from direct records, a secondary dataset, a proxy, or an industry-average source?
Have you fixed the method you will use to turn activity data into emissions for each category, so the approach is consistent and explainable?

＋ Mostra i sotto-elementi di SB253-SCOPE-3 (checklist di lavoro LRA)

Come prepararla

Set the reporting boundary first: confirm which indirect emissions sources you are covering for the period, and list the categories you will include in the submission.

For each included category, decide what counts as in-scope activity and gather the supporting records that show the source data used to build the calculation.

Choose and record the calculation approach for each category, including whether you relied on direct data, supplier information, estimates, or sector averages.

Compile the figures by category and then roll them up to the overall total for the reporting year, keeping the category breakdown and the total consistent with each other.

Note any exclusions, substitutions, or changes in method, and explain why they were made so the final submission can be traced back to the underlying evidence.

Check the completed disclosure against the official source before filing, making sure the period, category list, methods, evidence trail, breakdown, and total all align.

Richiedi i dati

Request the Scope 3 emissions data

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta debole

Please provide the Scope 3 disclosure data for the reporting period, including category coverage, category emissions, data sources, estimation methods and total emissions.

Perché non funziona: 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.

Richiesta migliore

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.

Modello di e-mail formale

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]

Versione breve per 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.

Esempi di settore

Retail

Contesto. A retailer tracks emissions across stores, warehouses, transport and supplier spend.

Richiesta adattata. 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.

Esempio di risposta. 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

Contesto. A manufacturer collects data from procurement, logistics, travel and product teams.

Richiesta adattata. 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.

Esempio di risposta. 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.

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 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.

Nota di contesto

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.

Dichiarazione sulle variazioni

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.

Voce dell’indice dei contenuti

SB253-SCOPE-3 Scope 3 greenhouse gas emissions — [location / page] / [notes]

Centro download

Strumenti e moduli per la preparazione

Scarica gli strumenti di preparazione per SB253-SCOPE-3 per 24 ore con accesso gratuito tramite email verificata. I link ai rapporti originali restano pubblici.

Gratis · Accesso tramite email

01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Verifica

Per ogni affermazione, verifica le evidenze

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.
Rischio 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.
Evidenze da verificare 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.
Rischio 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.
Evidenze da verificare 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.
Rischio 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.
Evidenze da verificare 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.
Rischio 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.
Evidenze da verificare 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.
Rischio 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.
Evidenze da verificare 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.
Rischio 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.
Evidenze da verificare Reporting calendar; published dates for the earlier disclosure and the current one; period-end data extracts; final disclosure draft showing the stated year.

Pacchetto di evidenze da preparare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Lacune ricorrenti nella rendicontazione

Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.

Dove le bozze sbagliano

Errori da evitare e dove serve una valutazione

La colonna sinistra mostra gli errori di chi raccoglie i dati; la destra, dove dovrete prendere e spiegare una valutazione.

Errori da evitare

Wrong owner askedThe team chases the sustainability lead for figures that sit with procurement, logistics, finance, or another operational owner, so the source data never comes from the people who actually hold it.
Framework terms used too earlyPeople ask for the data in reporting-language terms instead of the business terms used day to day, and the request is misunderstood or routed to the wrong internal team.
Boundary left vagueNo one pins down which parts of the business, subsidiaries, or activities are in the data set, so different teams collect different slices and the final numbers do not line up.
Wrong period basisThe collection window is not fixed to the same reporting period across teams, so some records are pulled from a different date range and cannot be compared cleanly.
Counting basis mixedOne team sends spend-based estimates while another sends activity-based figures without flagging the difference, which makes the combined result inconsistent and hard to reconcile.
Source labels stripped outOriginal tags such as supplier file names, system fields, or method notes are removed during consolidation, so the audit trail back to the starting record is lost.
Populations merged too soonSeparate groups such as business units, regions, or transport modes are rolled together before review, which hides gaps and makes it impossible to check each group properly.
Evidence details missingThe file arrives without the date, owner, version, or other trace details needed to show where it came from and when it was last updated.
No approval trailThe draft numbers move forward without a clear review and sign-off record, so nobody can show who checked the data or confirmed it before use.

＋ Mostra 5 in più

Serve una valutazione

Set the group boundary after a buy-in or saleDecide whether to include emissions from businesses added or removed during the year, explain the cut-off date you used, and keep the same approach unless a change is clearly justified.
Handle mixed country definitions with one internal ruleWhere local records use different business or activity definitions, map them to one group-wide method, note any exceptions, and explain how you translated the source data.
Decide how to treat activities near the edge of the value chainFor items that could sit inside or outside the reporting boundary, state the rule used to include or exclude them and describe any material judgement made.
Choose one timing basis and stick to itIf source data arrive on different reporting cycles, explain whether you used actual period data, a later proxy, or another timing basis, and why that was the most workable option.
Separate measured figures from estimatesShow which parts come from direct records and which rely on proxies, industry averages, or other estimates, and explain the method used to fill gaps.
State how you dealt with privacy limits in small datasetsIf detailed operational data could identify individuals or sensitive sites, aggregate the figures before reporting and explain the level at which the numbers were combined.
Explain any rounding approachIf category figures or the total are rounded, say how you rounded them and make sure the rounded category values still reconcile sensibly to the total.
Keep the reporting year clear when the data trail is incompleteIf the best available evidence spans more than one internal cycle, explain the period covered, the basis for any roll-forward or roll-back, and how that affects comparability.

＋ Mostra 4 in più

Esempi

Come si legge nella pagina

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.

Illustrative (synthetic) example — Manufacturing

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 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

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 (synthetic) example — Retail

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 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

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.

Scala di qualità

Base
My Scope 3 total for the period was 12,400 tCO2e.
Migliore
For the year ended 31 December 2025, I reported 12,400 tCO2e across purchased goods, transport, business travel and waste, using supplier data where available and estimates where not.
Ottimo
For the year ended 31 December 2025, I reported 12,400 tCO2e across purchased goods, transport, business travel and waste, based on a mix of supplier records, proxy data and industry averages, and the rise from last year mainly reflects higher freight activity and broader category coverage.

Verifica la tua comprensione

Scenari da affrontare

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.

DShould the disclosure go out with only those three categories listed, or does the team need to confirm whether any other value-chain categories are included before sign-off?

Mostra la risposta modello →

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.

DIs it enough to say the figures were estimated, or does the preparer need to identify the source type used for the different parts of the calculation?

Mostra la risposta modello →

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.

DCan the preparer present the total without clarifying the time period used for the underlying calculations?

Mostra la risposta modello →

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.

DIs the total enough on its own, or should the disclosure also show the split by category and the overall figure together?

Mostra la risposta modello →

Report reali

How 3 companies report it

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati

C.H. Robinson

Air Freight Transportation and Logistics · United States · 2025 · p.20 ↗

C.H. Robinson’s 2025 Sustainability Report provides a total Scope 3 greenhouse gas emissions figure, reported as 17,811,002 metric tonnes CO2 equivalent on page 62. The report references Scope 1, 2, and 3 emissions and includes some discussion of emissions intensity targets and an emissions dashboard (pp. 17, 21), but it does not provide a breakdown of Scope 3 categories, data sources, or the reporting period. Additionally, the report lacks clear information on the methods used to estimate Scope 3 emissions.

Cargill

Food Production — Agricultural · United States · 2025 · p.109 ↗

Cargill's 2025 Impact Report includes coverage of Scope 3 emissions, specifically noting the footprint of agricultural commodities sourced from producers (p.19). The report also references Scope 3 emissions in the cocoa and chocolate supply chain and related farmer support initiatives (p.65). However, the report does not provide a detailed breakdown of Scope 3 categories, data sources, estimation methods, reporting period, or total Scope 3 emissions, leaving these aspects unclear or missing.

Bank of America

None · United States · 2025 · p.18 ↗

Bank of America's 2025 sustainability report provides some context on Scope 3 emissions, noting the organizational boundary for GHG emissions reporting and gases included in Scope 1, 2, and 3 calculations (p.18). The report includes data on financed emissions by sector and subsector boundaries for 2023 and 2024 (p.23), as well as information on carbon credit retirements affecting net Scope 1 and market-based Scope 2 emissions (p.20). However, the report lacks clear disclosures on Scope 3 categories included, category breakdowns, data sources, reporting periods, and estimation methods, with the total Scope 3 emissions figure remaining unclear (p.18).

Campo	C.H. Robinson	Cargill	Bank of America
Included Scope 3 categories	Non trovato	Non trovato	Non trovato
Category emissions split	Non trovato	Non trovato	Non trovato
Data source mix	Non trovato	Non trovato	Non trovato
Estimation approach	Parziale	Parziale	Parziale
Reporting year window	Non trovato	Non trovato	Non trovato
Scope 3 total emissions	Non trovato	Non trovato	Parziale

Mappa completa delle evidenze con citazioni e numeri di pagina →

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Prova Come preparo SB253-SCOPE-3? Quali dati devo raccogliere? Dove posso vedere un esempio da un report reale? Quali errori devo evitare?

Riferimenti al framework

Requisiti California pertinenti e informative correlate

California

SB253-SCOPE-3

all’interno di California SB 253: Climate Corporate Data Accountability Act

Apri la fonte ufficiale →

Correlati ed esplora

Reporting entity applicability →Third-party assurance → Scheda GHG Protocol methodology and reporting basis → Scheda Public disclosure, reporting organization, and fees →Reporting timeline and filing status → Scheda Sfoglia tutte le informative →

Altro in California SB 253 →Sfoglia il catalogo completo →Cerca in tutte le informative →

FAQ

Domande a cui risponde questa pagina

For SB253-SCOPE-3, what data do I need to gather before I start drafting the disclosure?+

How do I work out which Scope 3 categories to include in the SB253-SCOPE-3 disclosure?+

What should I record about the data sources and estimation approach for SB253-SCOPE-3?+

How do I assign ownership for SB253-SCOPE-3 data collection across ESG, HR and data owners?+

What evidence should I keep ready for assurance on SB253-SCOPE-3?+

What are the six assurance claims on the SB253-SCOPE-3 page and how do I use them?+

What are the common reporting gaps or mistakes on the SB253-SCOPE-3 page?+

How can I use the Prep & Assurance workbook for SB253-SCOPE-3?+

How do I turn the SB253-SCOPE-3 data into a draft disclosure?+

Can I use the SB253-SCOPE-3 page to compare my data with ESRS E1 climate reporting?+

Altre domande in cui questa pagina può aiutare

SB253-SCOPE-3 workbook download: what should I fill in first?SB253-SCOPE-3 evidence pack: what documents should I attach for assurance readiness?SB253-SCOPE-3 common mistakes: how do I avoid gaps in category emissions and source mix?SB253-SCOPE-3 draft disclosure example: how do I use the synthetic example without copying it blindly?SB253-SCOPE-3 reporting year window: how should I align the reporting period before drafting?SB253-SCOPE-3 category emissions split: how do I present the split clearly in the draft?SB253-SCOPE-3 assurance claims: how do I test the claim, risk and evidence before review?SB253-SCOPE-3 content index line: how do I use it in the final draft?SB253-SCOPE-3 narrative starters: what wording prompts are available on the page?SB253-SCOPE-3 from company reports: how do I use the linked published reports as examples?SB253-SCOPE-3 plain-language explainer: what does the disclosure page help me do in practice?SB253-SCOPE-3 ESRS E1 correspondence: how can I reuse the same data for climate reporting?

Come è costruita questa biblioteca 1.211 report pubblicati indicizzati 315.012 pagine con citazioni a livello di pagina 272 schede pubblicate nel catalogo attivo

	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

Scope 3 greenhouse gas emissions

Cosa raccogliere prima di redigere

Included Scope 3 categories

Category emissions split

Data source mix

Estimation approach

Reporting year window