Illustration of California SB 253 Scope 1 and Scope 2 emissions measurement — GHG Protocol methodology, location-based vs market-based dual reporting, June 30 2026 filing
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SB 253 Scope 1+2 Guide: June 2026 Filing + Limited Assurance

BySW Accounting admin

How do California SB 253 reporting entities measure Scope 1 and Scope 2 emissions for the June 30, 2026 first filing? SB 253 (Health & Safety Code §38532) requires U.S. companies with revenues over $1 billion doing business in California to publicly disclose Scope 1 (direct) and Scope 2 (purchased energy) greenhouse gas emissions starting…