When Scope 1, 2, and 3 emissions appear on the 10-K, the annual report, and the SB 253 filing, the responsibility shifts from the sustainability team alone to the finance leadership. The same controls that protect the financial statements must now protect the emissions disclosure.
What a CFO gets from OffGridFlow
- Ledger-style data model mirroring the general ledger discipline
- Factor snapshot lock per reporting period to prevent silent restatements
- Approval workflow with separation-of-duty enforcement at the role layer
- Export reconciliation checksum matching PDF output to the ledger at export time
- Multi-framework draft output from one source of truth (SEC, CSRD, SB 253, CBAM, IFRS S2)
- Downloadable assurance pack for external auditor engagement
- Published methodology version — v2026.1.0 — for auditor reference
The carbon close, monthly
Run carbon close on the same rhythm as financial close. Ingest activities, flag anomalies, review drafts, approve, lock snapshot. Move from reactive year-end panic to continuous disclosure readiness.
Finance-team workflow · Audit-ready carbon accounting · Data architecture