Overview
Date: 15 October 2025
California has taken another significant step toward climate accountability. On October 10, 2025, the California Air Resources Board (CARB) released a draft reporting template and guidance memo for Scope 1 and Scope 2 greenhouse gas (GHG) emissions, forming part of the state’s broader Climate Accountability Package under Senate Bill (SB) 253.
This move underscores California’s commitment to standardised, transparent, and comparable emissions disclosures from large corporations doing business in the state.
Key Highlights from the Draft
- The draft template is voluntary for the first reporting cycle (2026, covering FY 2025).
- It aims to simplify and harmonize data submission while ensuring alignment with established frameworks such as the GHG Protocol.
- The template includes sections for:
- Organizational boundaries and entity details
- Scope 1 and Scope 2 emissions data
- Methodology and emission factors
- Verification and assurance details
- Emission reduction activities and optional intensity metrics
- CARB is seeking public feedback by October 27, 2025 on key topics, including:
- Whether to disclose emissions by source type or by gas
- Boundary definitions (equity share, operational control, financial control)
- Assurance and verification requirements
For further details, access the draft memo here.
Why It Matters
California’s SB 253 (Climate Corporate Data Accountability Act) and SB 261 (Climate-Related Financial Risk Disclosure Act) together represent one of the most ambitious climate disclosure regimes in the United States.
These laws mandate large companies (with over USD 1 billion in annual revenue) to publicly report Scope 1, 2, and later Scope 3 emissions — setting a precedent for consistent, investor-grade climate data disclosure.
By establishing this draft template, CARB aims to:
- Improve comparability and transparency in corporate emissions data
- Support stakeholder confidence through consistent methodologies
- Encourage companies to integrate climate risk management into business strategy
Public Consultation Timeline
- Public comment period: Open until October 27, 2025
- Public board hearing: Tentatively scheduled for December 11–12, 2025
- Next steps: Finalization of Scope 1 & 2 template and parallel work on Scope 3 guidelines
How EcoActive Supports CARB Climate Disclosure Compliance
As California advances toward mandatory climate disclosure, companies will need to strengthen how they collect, manage, and report GHG data across their operations.
That’s where EcoActive ESG can help.
EcoActive ESG provides an integrated digital platform that simplifies the end-to-end sustainability reporting process — from data collection to final report generation.
Here’s how we support organizations aligning with CARB’s requirements:
- Automated Data Collection: Capture Scope 1 and Scope 2 emissions data from multiple facilities and sources with minimal manual intervention.
- Framework Alignment: Our system aligns with leading global standards — including the GHG Protocol, TCFD, and upcoming CARB guidelines — ensuring consistent and comparable disclosures.
- Centralized Dashboard: Track emission trends, reduction initiatives, and assurance documentation in one secure workspace.
- Assurance-Ready Reporting: Generate audit-ready data outputs for third-party verification and submission to regulators.
- Scalable Solution: Whether reporting under California’s CARB Climate Disclosure Program (SB 253), EcoActive ensures that data quality, structure, and transparency align with CARB’s evolving reporting expectations.
Looking Ahead
CARB’s release of the draft Scope 1 & 2 reporting template is a defining moment for corporate climate transparency.
As regulators, investors, and consumers increasingly demand verified emissions data, the ability to manage sustainability information efficiently will set leaders apart.
EcoActive ESG empowers organizations to navigate this shift confidently — turning compliance into climate action and strategy.
📄 Download the official CARB draft template here
💡 Learn how EcoActive ESG can streamline your climate disclosure process — Book a demo
