California Senate Bill 253 (Climate Corporate Data Accountability Act) makes annual greenhouse gas disclosure mandatory for companies doing business in California with over $1 billion in annual revenue. First Scope 1 and 2 disclosures cover fiscal year 2026. Scope 3 follows. Limited assurance is required initially, escalating to reasonable assurance.
The challenge is not the spreadsheet. It is reproducibility. A SB 253 filing must be reconstructible by a third-party assurance provider next year, the year after, and whenever CARB audits. That requires locked factor versions, an immutable ledger, and an approval trail — exactly what OffGridFlow is built for.
How OffGridFlow handles SB 253
- Scope 1: stationary and mobile combustion via activity data + EPA factors; refrigerant fugitives via IPCC AR6 GWP-100.
- Scope 2: location-based using EPA eGRID 2023 subregional factors; market-based from supplier-specific instruments.
- Scope 3: all 15 GHG Protocol categories, starting with spend-based for rapid coverage and upgrading to supplier-specific as your value chain data matures.
- Factor snapshot: lock the 2026 calculation basis so your disclosure remains reproducible after future factor releases.
- Assurance pack: downloadable evidence pack with source activity records, factor provenance, calculation ledger, approval trail, and export checksum.
Why finance teams pick OffGridFlow for SB 253
Assurance providers expect the same rigor they see in financial audits: tie every disclosed number to source evidence, document the methodology applied, and prove the calculation has not been altered. OffGridFlow surfaces the activity → factor → formula → result chain for every reported figure, in seconds.