ESG & Climate Disclosure

SB 253 Compliance, IFRS S2 Alignment & CPA Assurance
Earth globe on green moss symbolizing ESG and climate disclosure

Climate disclosure is no longer optional in California.

SB 253 and SB 261 now require thousands of companies doing business in the state to report greenhouse gas emissions and climate-related financial risk — and large enterprises are pushing Scope 3 data requests down to their suppliers. As a licensed CPA firm, we provide what consultants cannot: formal, independent third-party assurance.

From Spreadsheets to an Assured Disclosure.

We take you from utility bills and procurement data to a filing-ready GHG statement — and as licensed CPAs, we can formally attest to it. This is the deliverable set regulators, investors, and enterprise partners actually ask for.

  • GHG Emissions Statement: Scope 1 and 2 measured under the GHG Protocol — entity by entity, with an auditable data trail.
  • CARB Filing Package: reporting formatted and scheduled against California’s SB 253 deadlines.
  • Independent Assurance Report: a formal limited-assurance opinion under SSAE AT-C 210 / ISAE 3410 — the signature consultants cannot provide.
Plan Your Filing Timeline

GHG Emissions Statement

Westfield Foods, Inc.

Fiscal Year 2025 · Prepared under the GHG Protocol Corporate Standard

Scope 1 · Stationary & mobile combustion1,240 tCO₂e
Scope 2 · Purchased electricity (location-based)3,180 tCO₂e
Scope 3 · Purchased goods & upstream transport18,650 tCO₂e
Total gross emissions23,070 tCO₂e

Activity data compiled from utility records, fleet logs and procurement systems.

Limited
Assurance

Independent Accountant’s Review Report

We have reviewed the accompanying greenhouse gas statement of Westfield Foods, Inc. for the year ended December 31, 2025, in accordance with attestation standards established by the AICPA (SSAE AT-C 210) and ISAE 3410…

SW Accounting & Consulting Corp

Certified Public Accountants · Los Angeles, CA

Illustrative example — not an actual client filing.

ESG & Climate Disclosure Services

We align your sustainability reporting with the GHG Protocol and IFRS S2 (ISSB), ensuring U.S. carbon accounting integrates seamlessly with global headquarters’ reporting — critical for multinational enterprises and Korean subsidiaries.

We monitor SEC directions and deliver localized compliance strategies for California’s SB 253 (emissions reporting) and SB 261 (climate financial risk), guiding mid-market companies through reporting timelines and requirements to mitigate legal and regulatory risk.

When enterprise partners demand carbon data to maintain contracts, we help B2B suppliers build credible, tech-driven climate data packs — leveraging QuickBooks, Power BI, and custom automation tools — to satisfy demanding requests and secure supply chain positions.

We perform formal examination and review engagements on GHG statements under both the U.S. standard (SSAE AT-C 210) and the international standard (ISAE 3410) — the independent credibility institutional investors, M&A buyers, and enterprise partners require.

Frequently Asked Questions

SB 253 applies to companies — public or private — with more than $1 billion in annual revenue that do business in California. SB 261 applies above $500 million. But the practical impact reaches much further: large filers must report Scope 3 (supply chain) emissions, so they are requiring emissions data from suppliers of every size.

The first Scope 1 and 2 emissions reports are due in 2026 covering fiscal year 2025 data, with CARB’s enforcement deadline set for August 2026. Scope 3 reporting begins in 2027. Limited assurance is required from the first filing, rising to reasonable assurance in 2030 — which is why engaging a CPA firm early matters.

CARB can impose administrative penalties of up to $500,000 per reporting year under SB 253, and up to $50,000 under SB 261. CARB has signaled good-faith discretion for early cycles, but “good faith” requires demonstrable progress — not inaction.

SB 261 requires a biennial climate-related financial risk report aligned with the TCFD framework, published on the company’s own website — the first was due January 1, 2026. SB 253 is about measuring emissions; SB 261 is about disclosing how climate risk affects your business and what you are doing about it. Many companies are covered by both.

Consultants help you prepare data. Only a licensed CPA firm can issue formal, independent assurance reports under the U.S. standard (SSAE AT-C 210) and the international standard (ISAE 3410) — the level of credibility SB 253, institutional investors, and enterprise partners actually require.

Because your enterprise customers are covered. As large filers report Scope 3 emissions, they contractually require carbon data from vendors and suppliers regardless of size. Responding credibly — with a defensible, data-backed climate pack — is increasingly a condition of keeping the contract.

Yes. We are licensed CPAs in both the U.S. and Korea and work bilingually, aligning California requirements (SB 253/SB 261) with your headquarters’ global framework such as IFRS S2 or K-ESG disclosure.

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