Course Details
California’s SB 253 – Climate Corporate Data Accountability Act is transforming how organizations measure, manage, and disclose greenhouse gas (GHG) emissions. For organizations doing business in California, the regulation introduces mandatory, phased disclosure requirements alongside increasing scrutiny on data quality, governance, and third-party assurance.
This focused 3-hour, high-impact training equips your teams with the knowledge and practical insight needed to confidently prepare for assurance engagements. It bridges the gap between regulatory compliance and real-world implementation, ensuring your organisation is not only compliant but assurance-ready.
Through a structured, practical walkthrough, participants will gain clarity on what must be disclosed, when, and how, with clear links to GHG Protocol requirements, internal controls, and independent verification expectations.
Learning Objectives
By the end of this session, participants will be able to:
- Confidently interpret SB 253 applicability and timelines
- Understand which entities are in scope and why
- Navigate phased implementation requirements and reporting milestones
- Anticipate future regulatory developments and assurance obligations
- Translate GHG Protocol requirements into regulatory disclosures
- Clearly distinguish between Scope 1, Scope 2, and Scope 3 emissions in the context of SB 253
- Apply appropriate methodologies, boundaries, and calculation approaches
- Identify data sources and assumptions required to support compliant disclosures
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Strengthen data governance and internal control frameworks
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Identify the critical data, documentation, and audit trails required for assurance
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Understand roles and responsibilities across sustainability, finance, and operations
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Establish controls that improve data accuracy, completeness, and consistency
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Identify and mitigate assurance risks early
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Recognise common gaps, inconsistencies, and high-risk areas in emissions reporting
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Understand how assurance providers assess GHG data and controls
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Implement practical actions to reduce audit findings and delays
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- Prepare internal teams for successful assurance engagements
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Align stakeholders across functions to support efficient assurance processes
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Improve readiness of data owners and contributors
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Enable smoother, faster, and more credible assurance outcomes
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How This Course Adds Value
This training is designed to deliver immediate, practical impact:
- Accelerates assurance readiness by clarifying expectations before the audit begins
- Reduces risk of findings and rework through stronger data and documentation practices
- Improves cross-functional alignment across ESG, finance, and operations
- Enhances credibility of disclosures with regulators, investors, and stakeholders
- Future-proofs your organisation for expanding Scope 3 and assurance requirements
Ultimately, it enables your organisation to move from reactive compliance to proactive, audit-ready reporting.
Who Should Attend?
This course is ideal for professionals involved in GHG reporting, governance, and assurance readiness, including:
- Executive sponsors and senior decision-makers overseeing ESG strategy
- Sustainability / ESG leaders and practitioners
- GHG inventory and carbon accounting specialists
- Finance, Risk, and Internal Audit professionals supporting assurance processes
- Operational data owners contributing to Scope 1, 2, and 3 emissions data
Course Highlights
- SB 253 in context: regulatory intent, applicability, and disclosure scope
- Scope 1 and 2 reporting: requirements, boundaries, and initial deadlines
- Scope 3: readiness challenges and future expectations
- The link between GHG disclosure and third-party assurance
- Data methodologies, estimates, and documentation best practices
- Governance structures, roles, and internal controls for assurance readiness
- Common pitfalls and practical strategies to strengthen readiness quickly
Duration & Format
Duration: 3 hours
This is a short form, 3 hour training course, designed to be delivered privately for clients and non-clients of ERM CVS who have an interest in understanding California SB 253.
Delivery Format: 100% Live Virtual Training
Course Materials
Participants will receive comprehensive electronic materials to support both learning and implementation, including guidance that can be used during and after the session to support ongoing SB 253 readiness.
Assessment & Certification
Participants successfully completing the training course receive a Certificate of Attendance documenting their achievement and confirming their understanding of California’s SB 253 – Climate Corporate Data Accountability Act.
