Client Alert: CARB Releases Draft SB 253 Scope 1 & 2 Reporting Template

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Companies subject to California’s SB 253 can now preview what climate disclosure reporting may look like.

The California Air Resources Board (CARB) has released a draft Excel reporting template and accompanying guidance memo to support companies preparing for compliance with SB 253, California’s new corporate climate disclosure law.

This draft template is intended to guide companies ahead of the first reporting year in 2026, which will cover FY2025 Scope 1 and Scope 2 greenhouse gas emissions. The proposed submission deadline is June 30, 2026. Use of the template is voluntary for the 2026 cycle, but it provides a strong preview of the type of data CARB expects going forward.

Template Structure

CARB’s draft template is organized into the following key sections:

  • Organization Information – Basic company entity details.

  • Third-Party Verification – Information on completed limited assurance engagements.

  • Inventory Boundary – Explanation of operational or organizational boundaries used to define the emissions inventory.

  • Scope 1 & Scope 2 Disclosure – Quantitative emissions data.

  • Methodology – Calculation methods and emission factor sources.

  • De Minimis / Minor Sources – Justification for excluded emissions under materiality thresholds.

  • California MRR Fields (if applicable) – Alignment with existing Mandatory Reporting Regulation (MRR) obligations.

  • Emission Reductions (if applicable) – Data on reductions from renewable electricity or renewable gas contracts.

The template also includes optional base year fields for future reporting cycles and “decision-useful” fields such as:

  • Intensity/Efficiency Ratios

  • Industry Classification

  • Transparency in Methods

  • Alignment with CA MRR Requirements

The draft template is available at SB253_Draft_Scope1_2_GHG_Template.xlsx

CARB is Seeking Stakeholder Feedback

CARB is actively requesting input to refine the reporting framework in three key areas:

  1. Disclosure Format

    • Should Scope 1 and 2 emissions be reported by source (e.g., fuel, electricity, refrigerants) or by greenhouse gas type?

  2. Organizational Boundaries

    • Should CARB require a standardized boundary approach (equity share, financial control, or operational control), or allow flexibility across entities?

  3. Emission Reduction Initiatives

    • What types of reduction initiatives or targets should companies disclose in the template?

Comment Period

CARB welcomes written comments on the draft template and memo. Feedback can be submitted:

For questions regarding SB 253 contact:

Nick McCreary, MS, LEED AP BD+C
Senior Vice President, Sustainability
KERAMIDA Inc.

Email Nick at nmccreary@keramida.com

Xuqing Xiong, M.S., P.E.
Vice President of GHG Services
KERAMIDA Inc.

Email Xuqing at xxiong@keramida.com