Download the checklist
Markdown source, ~8 sections, no email required, no signup gate. Use it to evaluate your current carbon reporting tooling or to audit the gaps before engaging an assurance provider.
What the checklist covers
- Scope determination (revenue, CA nexus, subsidiaries)
- Governance and ownership (executive sponsor, internal controls)
- Methodology selection (GHG Protocol alignment, Scope 2 method choice, Scope 3 tier)
- Data collection (Scope 1 sources, Scope 2 facilities, Scope 3 by category)
- Calculation infrastructure (ledger, snapshot, change log, approval)
- Quality assurance (anomaly detection, data quality tier tagging)
- Assurance readiness (provider selection, evidence pack format)
- Filing readiness (draft review, board sign-off, CARB submission)
Why this checklist exists
The conversation about SB 253 tends to focus on scope and timeline. The harder problem is what you need before the assurance provider walks in: immutable calculation ledger, locked factor snapshot, documented methodology, approval trail. Every bullet in the checklist represents something assurance providers will ask for — often in writing, with reconciliation expectations that mirror financial audits.
Related: SB 253 reporting software · Audit-ready carbon accounting · Sample evidence pack