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