Библиотека раскрытийПрактическое руководство по каждому раскрытию в отчётности

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

Scope 1 greenhouse gas emissions

Q: SB253-SCOPE-1: what do I need to gather before I start drafting the disclosure?

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.

Q: How do I set the emissions boundary for SB253-SCOPE-1 using this page?

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.

Q: What calculation approach should I use for the SB253-SCOPE-1 disclosure page?

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.

Q: What reporting timeframe should I use for SB253-SCOPE-1 and how do I show it clearly?

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.

Q: Who should own the SB253-SCOPE-1 data collection and sign-off process?

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.

Q: What evidence should I keep for SB253-SCOPE-1 so the disclosure is assurance-ready?

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.

Q: What are the common mistakes or reporting gaps on the SB253-SCOPE-1 page?

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.

Q: How do I use the SB253-SCOPE-1 workbook download to prepare the disclosure?

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.

Q: What can I take from the SB253-SCOPE-1 illustrative example disclosure when drafting my own?

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.

Q: Can I reuse SB253-SCOPE-1 data for ESRS E1 (Climate Change) reporting?

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.

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику CARB.

Открыть официальный источник CARB Сравнить реальные отчёты → ↗ Поделиться

Опубликованный паспорт

Проверка ожидается

··· На проверке Идёт редакционная проверка Подготовлено по официальным первоисточникам и данным опубликованных отчётов. Утверждающий пока не указан, поэтому у страницы нет подписи автора. Пользуйтесь ею вместе с официальным источником CARB, пока проверка не завершена.

Стандарт

California SB 253: Climate Corporate Data Accountability Act

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

Вступает в силу

2023-10-07

Официальный источник: Открыть ↗

Последняя проверка

—

Учебные материалы LRA · Не выпущено и не одобрено CARB

Чтобы подготовить это раскрытие

5полей для подготовки 6утверждений для проверки 5областей доказательств 3примеров из отчётов

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику CARB.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Have you fixed the company perimeter for this figure — which sites, vehicles, equipment, and operations count, and which sit outside it? Are you clear on the method you will use to turn activity data into the emissions total, and is that method the same one used across the period? Which reporting window will you use for the number — the full year, a different 12-month span, or another cut-off — and does it match the source records? Have you listed every direct release source you plan to include, so nothing is missed or counted twice? Can you trace the total back to source records and working papers, with enough support to explain how the final tCO2e was built?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты SB253-SCOPE-1 (рабочий чек-лист LRA)

Как это подготовить

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.

Запросить данные

Request the Scope 1 emissions pack from EHS / Operations

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Слабый запрос

Please provide the Scope 1 evidence for the disclosure.

Почему он не работает: 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.

Более удачный запрос

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.

Шаблон официального письма

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]

Короткая версия для 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.

Отраслевые примеры

Manufacturing

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

Адаптированный запрос. 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.

Пример ответа. 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

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

Адаптированный запрос. 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.

Пример ответа. 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.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

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.

Примечание о контексте

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.

Заявление о колебаниях

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.

Запись в указателе содержания

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

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для SB253-SCOPE-1 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

Бесплатно · Участникам сообщества

01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение	Риски	Доказательства для проверки
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.

Пакет доказательств для подготовки

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

Типичные пробелы в отчётности

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.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

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.

＋ Показать ещё 6

Где часто требуется профессиональное суждение

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.

＋ Показать ещё 7

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

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.

Отчёты компаний

Как компании раскрывают SB253-SCOPE-1 на практике

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты

Host Hotels & Resorts, Inc.

Real Estate · United States · 2025

Открыть отчёт →

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

Открыть отчёт →

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

Открыть отчёт →

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.

Сравнить бок о бок →

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Попробуйте Как подготовить SB253-SCOPE-1? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?

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Сценарии для разбора

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.

ВHow should the preparer decide which sources belong in the Scope 1 boundary for this disclosure?

Показать образцовый ответ →

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.

ВWhat should the preparer check before relying on the calculation for Scope 1 emissions?

Показать образцовый ответ →

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.

ВWhich reporting period should the preparer use for the Scope 1 disclosure?

Показать образцовый ответ →

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.

ВWhat should the preparer do about the source description and the total?

Показать образцовый ответ →

Ссылки на стандарты

Соответствующие требования California и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

California

SB253-SCOPE-1

в составе California SB 253: Climate Corporate Data Accountability Act

Открыть официальный источник →

Связанное и другое

Reporting entity applicability →Third-party assurance → Карточка GHG Protocol methodology and reporting basis → Карточка Public disclosure, reporting organization, and fees →Reporting timeline and filing status → Карточка Все раскрытия →

Больше в California SB 253 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

FAQ

Вопросы, на которые отвечает эта страница

SB253-SCOPE-1: what do I need to gather before I start drafting the disclosure?+

How do I set the emissions boundary for SB253-SCOPE-1 using this page?+

What calculation approach should I use for the SB253-SCOPE-1 disclosure page?+

What reporting timeframe should I use for SB253-SCOPE-1 and how do I show it clearly?+

Who should own the SB253-SCOPE-1 data collection and sign-off process?+

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?+

Can I reuse SB253-SCOPE-1 data for ESRS E1 (Climate Change) reporting?+

How do I turn the SB253-SCOPE-1 data into a draft disclosure text?+

Другие вопросы, с которыми поможет эта страница

SB253-SCOPE-1 disclosure checklist for sustainability managers How to prepare SB253-SCOPE-1 emissions boundary and calculation approach SB253-SCOPE-1 evidence pack for assurance readiness SB253-SCOPE-1 common reporting mistakes to avoid How to use the SB253-SCOPE-1 Prep & Assurance workbook SB253-SCOPE-1 draft disclosure narrative starters and content index SB253-SCOPE-1 direct emissions total data collection steps SB253-SCOPE-1 reporting timeframe and emission activity sources SB253-SCOPE-1 assurance claims to verify SB253-SCOPE-1 from company reports examples SB253-SCOPE-1 and ESRS E1 data reuse SB253-SCOPE-1 printable Library Card PDF

Углубиться · SB253-SCOPE-1

Научитесь готовить это раскрытие от начала до конца

This guide covers one statutory requirement. The California Climate Regulation course walks SB 253 and SB 261 end to end — applicability, GHG inventories, climate-risk reporting and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the California course →

Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

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Бесплатно · LRA Community

Получите инструменты для SB253-SCOPE-1 — бесплатно

Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.

	Отчёт A	Отчёт B	Отчёт C
Точка данных 1	✓ p.213	неясно	✓ p.87
Точка данных 2	✓ p.214	—	✓ p.90

Участники видят полную карту покрытия точек данных — ✓ со ссылками на страницы — по трём реальным отчётам, словами самих компаний.

Scope 1 greenhouse gas emissions

Опубликованный паспорт

Прежде чем начать

Ключевая информация для подготовки

Как это подготовить

Request the Scope 1 emissions pack from EHS / Operations

Заметки, которые превращают данные в раскрытие

Инструменты и формы для подготовки

Для каждого утверждения проверьте доказательства

Ошибки, которых стоит избегать при сборе данных

Где часто требуется профессиональное суждение

Иллюстративные примеры

Как компании раскрывают SB253-SCOPE-1 на практике

Спросите AI-ассистента Study Studio об этом раскрытии

Сценарии для разбора

Соответствующие требования California и смежные раскрытия

Вопросы, на которые отвечает эта страница

Научитесь готовить это раскрытие от начала до конца

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