SB 253 reporting checklist: prepare Scope 1 and Scope 2 data, evidence and submission for 2026
California Climate Disclosure — SB 253 Checklist
California’s first SB 253 reporting cycle makes speed important, but auditability matters more than cosmetic completeness. The practical goal is a traceable inventory: each reported number should connect to a source, method, owner, review step and retained record.
Current timing
CARB’s September 2026 guidance identifies 10 November 2026 for the first Scope 1 and Scope 2 reporting deadline and describes first-cycle enforcement discretion. Confirm the final regulation and latest CARB instructions immediately before submission.
1. Confirm coverage and reporting boundary
- Approve the applicability decision for the reporting entity.
- Define the organizational boundary and consolidation method.
- List entities, facilities and operations included or excluded.
- Document the fiscal year represented by the emissions data.
2. Build the Scope 1 source inventory
- Stationary combustion: boilers, furnaces, generators and process heat.
- Mobile combustion: owned or controlled vehicles and equipment.
- Process emissions: relevant industrial or chemical processes.
- Fugitive emissions: refrigerants and other applicable leakage sources.
- For every source, retain activity data, units, period, owner and supporting evidence.
3. Build the Scope 2 energy inventory
- Map electricity, steam, heat and cooling purchases by facility.
- Identify missing months, estimates, landlord-controlled data and meter changes.
- Document emission-factor sources and the reporting method used.
- Keep contractual-instrument evidence where market-based reporting is used.
4. Control the calculations
- Completeness: Facility/source register reconciled to finance, property or operational records
- Accuracy: Unit conversions, formulas and factor mappings independently reviewed
- Consistency: Methodology changes identified, approved and explained
- Version control: Locked reporting file, change log and named approvers
- Traceability: Every material total links back to source data and assumptions
5. Prepare for review and assurance
Create an evidence index before reviewers ask for one. Assign each request to an owner, record open items and distinguish missing data from unresolved methodology decisions. CARB’s first-cycle discretion should not be treated as permission to leave the process undocumented.
6. Assemble the submission pack
- Approved Scope 1 and Scope 2 totals for the applicable prior fiscal year.
- Methodology and organizational-boundary description.
- Emission-factor register and material assumptions.
- Evidence index and reviewer sign-offs.
- Submission owner, approved channel, deadline and proof of filing.
7. Capture the lessons for 2027
Record recurring data gaps, manual workarounds and late approvals. Prioritize fixes that also improve Scope 3 preparation: supplier identifiers, spend/category mapping, primary-data requests and calculation governance.
What GreenKPO can do in a readiness review
- Map sources and owners against the reporting boundary.
- Test the inventory for completeness and traceability.
- Create an evidence-request list and remediation backlog.
- Help operational teams prepare an assurance-ready review pack.
Run an SB 253 readiness review
Run an SB 253 readiness review before submission. GreenKPO will help identify the evidence gaps most likely to slow internal or external review.