Post by SPARQ360

If your company does more than $1 billion in revenue and operates in California, you have a legal disclosure deadline coming faster than most people realize. California #SB253 — the Climate Corporate Data Accountability Act — requires Scope 1 and Scope 2 greenhouse gas disclosures by August 10, 2026. Scope 3 follows in 2027. Here’s what we keep seeing in conversations with supply chain and operations leaders: they know the law is coming, but they’re treating it like an IT project or a finance problem. But SB253 is neither: it is fundamentally a measurement and data infrastructure challenge — and if you don’t own the underlying data, you can’t file. A few things worth knowing before you start: → Scope 1 is your direct emissions: owned fleet, facilities, on-site combustion. This is the clearest starting point. → Scope 2 is purchased electricity and energy. More straightforward than most assume. → Scope 3 — your full value chain — is the most comprehensive, with 15 different categories and where most companies have the least data and the most exposure. CARB has indicated enforcement discretion for good-faith first-year filings, but that window won’t stay open. The companies that will struggle in 2026 are the ones who waited to decide whether this applies to them. It does. The question now is how well-prepared your data is. What gets measured gets managed. The same is true for what gets disclosed. Phillip Glass wrote a plain-language breakdown of exactly what SB253 requires, who it applies to, and what supply chain leaders should be doing right now. https://lnkd.in/dtm5H7FX #SB253 #ESGCompliance #SupplyChain #GHGReporting #Sustainability