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SB 253 Scope 1 and Scope 2 Greenhouse Gas (GHG) Emissions Draft Reporting Template
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The Climate Corporate Data Accountability Act authorized by Senate Bill (SB) 253 (Wiener, 2023, codified in Health and Safety Code § 38532) applies to U.S. companies that do business in California with annual revenues in excess of $1 billion.
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This spreadsheet is formatted for Excel. If opened in GoogleSheets, we recommend downloading it as an Excel workbook.
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This is the first version of the draft Scope 1 and Scope 2 emissions template. CARB welcomes written comments on the draft template. Please submit your feedback to our public docket (closes October 27, 2025), or via the climatedisclosure@arb.ca.gov email. We also encourage you to read through the accompanying memo that is released alongside this template to understand its unique features.
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Data submitted to CARB pursuant to HSC § 38532 will be summarized for public transparency and review.
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SUPPORTING MATERIALS
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CARB GHG Inventory GWP Values
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US EPA Emissions Calculator
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GHG Protocol
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IN THIS SPREADSHEET
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Form tab
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Contains the data fields that CARB is proposing to collect from reporting entities regarding Scope 1 and Scope 2 greenhouse gas (GHG) emissions. The sheet can be loosely categorized into the following input values:
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Organization Information:Basic information of reporting entities.
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3rd Party Verification:Details on the assurance engagements performed by third-party assurance providers.
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Inventory Boundary:Information to determine the scope of the GHG emissions reported.
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Disclosure:Quantitative values of GHG emissions.
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Methods:Matrixes or indices used to calculate GHG emissions.
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Miniscule Sources / de minimus:Emissions excluded based on specific materiality thresholds.
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MRR fields:Disclosure of potential reporting obligation under the MRR program.
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Emission Reductions:Disclosure of emission reductions from direct contracts of renewable electricity and renewable gas. Reporting entities should fill out their full Scope 1 and 2 emissions in their designated fields, separate from accounting for emission reduction opportunities. For emission reduction estimations from renewable electricity and renewable gas, utilize an emission factor of zero units of CO₂e per unit of energy, consistent with treatment under California's Greenhouse Gas Inventory.
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The form tab also contains optional fields which can be voluntarily filled out by interested stakeholders. CARB may consider making some of the fields "required" in subsequent reporting years.
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Note: Some fields may have a dropdown box prompting reporting entities to select among the options provided.
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KEY DEFINITIONS
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Emission IntensityEmission intensity is a way of expressing GHG emissions relative to a unit of activity or output. Instead of looking only at the absolute amount of emissions, emission intensity normalizes it to show how “carbon efficient” an organization, product, or process is. Source: World Bank
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Materiality ThresholdA materiality threshold is a rule you set to decide which emission sources are so small (immaterial) that they do not need to be included in the inventory because their exclusion will not significantly affect the accuracy of the report. Source: GHG Protocol
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Organtional Boundary Approach (see more detailed classification in the GHG Protocol)Equity Share Approach:
A company accounts for GHG emissions from operations according to its share of equity in the operation.		Source: GHG Protocol
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Financial Control Approach:
A company has financial control over the operation if the former has the ability to direct the financial and operating policies of the latter with a view to gaining economic benefits from its activities.		Source: GHG Protocol
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Operational Control Approach:
A company has operational control over an operation if the former or one of its subsidiaries has the full authority to introduce and implement its operating policies at the operation.		Source: GHG Protocol
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Emission FactorAn emission factor is a numerical value that represents the amount of a greenhouse gas (GHG) emitted per unit of activity. E.g. Emissions (CO₂e) = Activity Data × Emission Factor.Source: US EPA
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Global Warming Potential Global Warming Potential (GWP) is a metric used to compare how much heat a GHG traps in the atmosphere relative to carbon dioxide, and allows calculation of a normalized metric called carbon dioxide equivalent (CO2e). Reporting entities should utilize the AR4 GWP values (see link in cell C42).Source: CARB GHG Inventory
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Stationary Combustion (Scope 1)Emissions from combustion of fuels in stationary sources for generation of electricity, heat, or steam, e.g., boilders, furnaces, turbines.Source: GHG Protocol
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Mobile Combustion (Scope 1)Emissions from the combustion of fuels in company owned/controleed mobile combustion sources, e.g., trucks, ships, airplanes, and cars.Source: GHG Protocol
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Process Emissions (Scope 1)Emissions from manufacture or processing of chemicals and materials, e.g., cement, aluminum, and waste processing.Source: GHG Protocol
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Fugitive Emissions (Scope 1)Emissions from intentional or unintentional releases, e.g., equipment leaks from joints, seals, or packing; methane emissions from coal mines and venting.Source: GHG Protocol
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Location-based Method (Scope 2)This method reflects the average emissions intensity of grids on which energy consumption occurs (using grid-average emission factor data).Source: GHG Protocol Scope 2 Guidance
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Market-based Method (Scope 2)This method reflects emissions from electricity that companies have purposefully chosen (using emission factor derived from contractual instruments).Source: GHG Protocol Scope 2 Guidance
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Biogenic EmissionsEmissions from combustion of biogenic materials, including biomass, biofuels, and biogas.Source: GHG Protocol Scope 2 Guidance
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Disclaimer: This Template is provided to assist entities in submission of information. The template does not modify, replace, or supersede the statutes and does not impose requirements on anyone. It does not constitute legal advice and does not define any legal relationships, is not a policy, and does not create, expand, limit, waive, or interpret any legal rights or obligations. It is the regulated entity's responsibility to understand and comply with the legal requirements. The definitions are provided as courtesy to help guide regulated entities but do not have the force of law. CARB reserves the right to revise this template at any time.
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