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California SB 253: Climate Corporate Data Accountability Act·Disclosure SB253-SCOPE-1

Scope 1 greenhouse gas emissions

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Standaard

California SB 253: Climate Corporate Data Accountability Act

Disclosure SB253-SCOPE-1 · 2026-initial-regulation-as-amended-sb219

Van kracht

2023-10-07

Officiële bron: Openen ↗

Laatst beoordeeld

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door CARB

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële CARB-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
+ Subelementen van SB253-SCOPE-1 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Set the reporting perimeter first: decide which parts of the business are included in the Scope 1 figure, and keep that boundary definition on file.
List the direct emission sources that sit inside that perimeter, using a clear internal inventory so you can show what was counted.
Choose and record the calculation approach you used, so the method behind the number is traceable and can be checked later.
Confirm the reporting year or period covered, and make sure the emissions total matches that exact timeframe.
Compile the supporting evidence for the boundary, sources, method and total, then prepare the Scope 1 emissions figure in tCO2e or a clear narrative where the data point calls for text.
Document any exclusions, restatements or boundary changes, and then compare the final submission against the official source to confirm the disclosure is complete and consistent.

De gegevens opvragen

Request the Scope 1 emissions pack from EHS / Operations

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Zwak verzoek

Please provide the Scope 1 evidence for the disclosure.

Waarom dit misgaat: 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.

Beter verzoek

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.

Sjabloon voor een formele e-mail
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]
Korte versie voor 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.

Sectorvoorbeelden

Manufacturing

Context. A plant with boilers, furnaces, backup generators and a company van fleet.

Aangepast verzoek. 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.

Voorbeeldantwoord. 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

Context. A portfolio with offices, landlord-controlled plant and tenant areas.

Aangepast verzoek. 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.

Voorbeeldantwoord. 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.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

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.

Contextnotitie

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.

Toelichting op schommelingen

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.

Vermelding in de inhoudsindex

SB253-SCOPE-1 Scope 1 greenhouse gas emissions — [location / page] / [notes]

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor SB253-SCOPE-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

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Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.

Veelvoorkomende hiaten

Fouten om te vermijden bij het verzamelen van gegevens

Wrong owner asked firstThe request goes to a team that does not hold the fuel, fleet, or site records, so the data chase starts with people who cannot confirm the numbers.
Framework language used too earlyStaff ask for the figure in reporting jargon instead of the business terms used on the ground, which leads to mismatched answers and extra rework.
Boundary never pinned downNo one agrees which parts of the business sit inside the data pull, so some sites or assets are included twice while others are left out.
+ Nog 6 tonen

Waar vaak een professionele afweging nodig is

Acquisitions, disposals, and other boundary shiftsIf the business has bought, sold, or restructured operations during the period, set out which sites and activities sit inside the reporting perimeter for the year and explain any change from the prior year basis.
Different country rules for the same activityWhere local reporting or operational definitions differ across jurisdictions, choose one consistent company basis for deciding what counts in scope and explain that basis clearly.
Borderline sources and shared operationsFor assets or activities that sit near the edge of the perimeter, decide whether they are included or left out using a documented control or ownership logic, and describe the treatment of any shared or jointly run sources.
+ Nog 7 tonen

Voorbeelden

Illustratieve voorbeelden

Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.

Illustrative (synthetic) example — manufacturing

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.

Illustrative (synthetic) example — food and beverage

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.

Bedrijfsrapporten

Hoe bedrijven SB253-SCOPE-1 in de praktijk rapporteren

Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.

Echte gepubliceerde rapporten
Host Hotels & Resorts, Inc.
Real Estate · United States · 2025
Rapport openen →
Host Hotels & Resorts, Inc.'s 2025 Corporate Responsibility Report provides a specific total for Scope 1 greenhouse gas emissions, reporting 92,608 MT CO2e on page 54. The report also mentions Scope 2 and Scope 3 emissions categories on the same page, with some reference to Scope 3 emissions and science-based targets on page 18. However, the report does not include clear information on the Scope 1 boundary, calculation method, reporting period, or emission sources, as no quotable evidence was found for these datapoints.
C.H. Robinson
Air Freight Transportation and Logistics · United States · 2025
Rapport openen →
C.H. Robinson's 2025 Sustainability Report provides total Scope 3 greenhouse gas emissions data for multiple years, with figures such as 17,811,002 mTCO2e reported on page 62. The report also references greenhouse gas emissions for Scope 1, 2, and 3 in general terms on page 20, indicating coverage of these categories. However, specific details on Scope 1 emissions—including boundary, calculation method, reporting period, sources, and total emissions—are not found or unclear in the report.
Bank of America
None · United States · 2025
Rapport openen →
Bank of America's 2025 sustainability report provides some contextual information on Scope 1 greenhouse gas emissions, including references to emissions units and years such as 2010 baseline through 2024 on page 20, and mentions coverage of Scope 1, 2, and 3 emissions on pages 18 and 28. The report also discusses organizational boundaries for GHG emissions reporting and includes sector-specific references like maritime shipping and auto manufacturing on pages 23 and 24. However, the report lacks clear, quotable disclosures on the Scope 1 boundary, calculation methods, reporting period, sources, and total emissions, with these datapoints either unclear or not found in the document.

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Scenario’s om door te werken

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.

VHow should the preparer decide which sources belong in the Scope 1 boundary for this disclosure?
Modelantwoord tonen →

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.

VWhat should the preparer check before relying on the calculation for Scope 1 emissions?
Modelantwoord tonen →

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.

VWhich reporting period should the preparer use for the Scope 1 disclosure?
Modelantwoord tonen →

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.

VWhat should the preparer do about the source description and the total?
Modelantwoord tonen →

Verwijzingen naar het raamwerk

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FAQ

Vragen die deze pagina beantwoordt

SB253-SCOPE-1: what do I need to gather before I start drafting the disclosure?+
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What reporting timeframe should I use for SB253-SCOPE-1 and how do I show it clearly?+
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What evidence should I keep for SB253-SCOPE-1 so the disclosure is assurance-ready?+
What are the common mistakes or reporting gaps on the SB253-SCOPE-1 page?+
How do I use the SB253-SCOPE-1 workbook download to prepare the disclosure?+
What can I take from the SB253-SCOPE-1 illustrative example disclosure when drafting my own?+
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