California Senate Bill 253 (SB253) — also known as the Climate Corporate Data Accountability Act — requires major public and private companies that do business in the state to publicly disclose their greenhouse gas (GHG) emissions. Per California Air Resources Board (CARB) guidance for 2026 submissions:
- You must disclose your prior year's Scope 1 and 2 emissions by November 10, 2026.
- Your methodologies, data sources, emission factors, organizational boundaries, and disaggregated emissions by category and gas are optional — but encouraged — for 2026.
Tip: If your company wasn't collecting — or planning to collect — Scope 1 & 2 emissions data as of December 5, 2024, you may opt to submit a statement of non-reporting for 2026.
To help prepare your 2026 submission for SB253, you can add the applicable Spreadsheet template to your workspace from Workiva Marketplace:
- CARB SB253 Minimum disclosure, to disclose only the Scope 1 & 2 emissions required for 2026 submissions
- CARB SB253 Encouraged disclosures, to submit the required emissions and optional disclosures encouraged by CARB — such as your methodologies, data sources, emission factors, and disaggregated emissions
Tip: If your workspace also has Workiva AI enabled, it can help prepare disclosures for your SB253 submission, such as based on emissions data in your prior year's sustainability report or Workiva Carbon lead sheet. To learn more, view Reference specific files in chat with Workiva AI.
Step 1. Prepare minimum disclosure
From either CARB SB253 template — Minimum disclosure or Encouraged disclosures — prepare your Scope 1 & 2 emissions, as required for 2026:
- In Reporting entity, enter your company's full legal name as filed on federal or state tax forms, including any suffix such as Inc. or LLC.
- In Reporting period, enter the start and end dates of the prior year's GHG emissions disclosed.
- Enter the total emissions — in metric tonnes CO2e — for the reporting period:
- Scope 1, the total direct Scope 1 emissions
- Scope 2 location-based, the total location-based indirect energy emissions
- Scope 2 market-based, the total market-based indirect energy emissions
Tip: From Home in Workiva Carbon, select the reporting year from the Year filter in ESG overview to view these Scope 1 & 2 emissions in Impact by scope. You can choose whether to view location- or market-based emissions from the View Scope 2 emission by filter.
After you complete the minimum disclosure:
- If using the Encouraged disclosures template, also prepare the optional disclosures.
- If using the Minimum disclosure template, submit your emissions to CARB.
Step 2. Prepare optional encouraged disclosures
If using the CARB 253 Encouraged disclosures template, prepare the optional disclosures that CARB encourages for submission — your methodologies, data sources, emission factors, organizational boundaries, and disaggregated emissions by category and gas.
Note: For your emission factors, methodologies, and data sources, consult your company's Inventory Management Plan (IMP).
- In Scope 1 emissions breakdown, enter the total emissions — in metric tonnes CO2e — from:
- Stationary combustion from burning fuels to produce electricity, steam, heat, or energy for your company's facilities and other installations
- Mobile combustion from burning fuels — such as gasoline, diesel, or liquified petroleum gas (LPG) — for your company's vehicles, airplanes, ships, and heavy equipment
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Fugitive emissions from the direct release of greenhouse gases from your company's industrial equipment, infrastructure, or processes
- In Scope 2 emissions breakdown, enter the total location- and market-based emissions — respectively — from purchased electricity and steam, heat, and cooling generated offsite and consumed by your company.
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In Organizational boundary, select the consolidation method used for emissions accounting, such as Operational control.
Tip: In Workiva Carbon, you can view your consolidation method from Settings, Company details.
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Enter the primary Global Warming Potential (GWP) used, such as AR5.
Note: The emissions disclosed may use additional GWPs, such as if their factors were originally published with a different GWP.
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In Assurance statement, indicate — Yes or No — whether the emissions disclosures received assurance from an independent third-party.
Note: While limited assurance is required by statute, CARB is exercising first-year enforcement discretion and will accept submissions with or without assurance for 2026.
- In Emissions factor sources used, enter the emission factors applied to respective totals of the Scope 1 & 2 emissions breakdowns, such as EPA Emission Factor Hub 2025 or EPA eGRID 2023.
- In Descriptions of methodologies, describe the methodologies used for the respective totals of the Scope 1 & 2 emissions breakdowns — including any assumptions, if applicable.
- In Activity data sources, enter the data sources for the respective totals of the Scope 1 & 2 emissions breakdowns, such as utility bills or fuel purchase records.
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In Scope 1 breakdown by gas and Scope 2 location-based breakdown by gas, enter the respective total emissions — in metric tonnes CO2e — for each constituent gas.
Tip: If your Workiva Carbon includes Sustainability reporting in Report, enable CDP to view the Scope 1 breakdown from question 7.15.1.
Note: The total disclosed for each gas may depend on its original emissions factor source.
Step 3. Submit template to CARB
To submit the completed template to CARB:
- Enter any additional notes or disclaimers about the disclosures included.
- To export the completed template as a portable document file (PDF) or Microsoft® Excel® (XLSX) file from the File toolbar, click Save as, then select PDF or Excel.
- Submit the exported file to CARB through their 2026 SB253 Voluntary Reporting Intake Platform or by email at climatedisclosure@arb.ca.gov.