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SB 253:

A clear breakdown of the November 10, 2026 deadline and what CARB expects from you

A realistic Scope 3 prep timeline so 2027 doesn't catch you off guard

Practical ways lean teams automate audit-ready reporting without adding headcount

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SB 253 has extended the deadline for reporting to November 10th, 2026.

Take the breathing room, but do not use it as a pause. Especially for lean sustainability teams, it’s important to be proactive now.

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Insights from us

Scope 1:

If you’ve already submitted emissions reports under CDP, that are TCFD-aligned, made ESG Disclosures or through internal GHG inventories, then the foundation of work is already there; all that needs to be solidified is your evidence trail.


Refinements to your reports would include:

The boundary approach used
How emissions were calculated
Which factors were used and why
Where assumptions were applied
Whether the methodology used has been consistent from year to year
Although these apply to all scopes, ensuring Scope 1 data is robust provides credibility towards Scopes 2 and 3.

Scope 2:

The focus of Scope 2 goes beyond electricity bills  it covers purchased or acquired electricity, steam, heating, and cooling. The key difference is that for SB 253, Scope 2 must be reported regardless of location.

To keep Scope 2 data transparent and defensible, be ready to show:

Where energy was consumed
Which emission factors were used
Whether the calculation includes either/or location-based and market-based
What contractual instruments were applied
Whether those contractual instruments meet quality criteria
Keeping Scope 2 data transparent not only ensures credibility, but demonstrates thorough and disciplined methodologies.

Scope 3:

Although the deadline for Scope 3 limited assurance is 2027, the real work should be started much earlier. With 15 different categories encompassing upstream and downstream chains, and different categories weighing varying applicabilities per industry, identifying Scope 3 hotspots now will help the data collection process for later.

By starting now, you can ensure your entity can:

Identify material Scope 3 categories
Engage critical suppliers
Improve activity data quality
Move beyond spend-based estimates
Build a robust methodology
Companies that start early will capitalize on identifying their emissions profile, and won’t be chasing vendors as the deadline approaches.