Sustainability & GHG Accounting – Full Scope Insights

The Hidden Carbon Conundrum: California’s Scope 3 Reporting Rules Could Define the Next Era of Corporate Accountability

Executive Summary California’s Air Resources Board (CARB) is finalizing mandatory scope 3 emissions reporting rules as part of its SB 253 rulemaking process, requiring companies to disclose carbon emissions across their entire value chains. Scope 3 typically represents 70–90% of a company’s total footprint and is where emissions are most often hidden through outsourcing and supply chain restructuring. CARB is weighing three approaches: …

NY's Climate Corporate Data Accountability Act

The New York State Senate just passed a landmark piece of climate legislation. Senate Bill (SB) S9072A, the Climate Corporate Data Accountability Act, passed the Senate on February 10, 2026 and requires organizations doing business in New York with over $1 billion in annual revenue to publicly disclose their GHG emissions each year. The bill …

Blog: CA's SB 54: What Companies Need to Know in 2026

The clock is ticking on California’s ambitious plastics reduction law, Senate Bill (SB) 54. While the regulatory agency, CalRecycle’s recent withdrawal of proposed regulations might seem like a reprieve, the implementation timeline remains unchanged. For many companies, 2026 is the year to act. Beyond Compliance: A Strategic Imperative SB 54 represents a fundamental shift in …

Why the time is NOW to hire a Fractional Chief Sustainability Officer

$Why the time is now to hire a fractional cso$

Fractional resourcing is not new. Companies have long realized the benefits of fractional hires, especially during times of economic uncertainty, rapid growth or workforce transitions. What is new, however, is the fractional Chief Sustainability Officers (CSO). The CSO role is still emerging in the C-Suite compared to established positions like Chief Financial Officer (CFO), Chief …

As the Ninth Circuit Court of Appeals prepares to rule on California’s groundbreaking climate disclosure laws, Senate Bill (SB) 253 (greenhouse gas emissions reporting) and SB 261 (climate-related financial risk reporting), the business community stands at a critical juncture. The outcome could fundamentally reshape corporate climate accountability across the United States. The Current Landscape Following …

How Scope 3 GHG Emissions Reporting is Evolving

Overview As the Greenhouse Gas (GHG) Protocol continues its multi-year standards update process, the proposed revisions to the GHG Protocol Scope 3 Standard represent one of the most consequential shifts in how companies measure and manage upstream and downstream GHG emissions (“value chain emissions”). While recent updates to the Scope 2 Guidance have garnered attention …

Why GHG Reporting Matters Now More Than Ever Companies investing in GHG emissions reporting today aren’t doing so merely to meet regulatory requirements, they are gaining a measurable competitive edge. As the global economy shifts toward transparency and carbon accountability, early movers in scope 1, 2, and 3 reporting unlock operational efficiencies, reduce financing costs, …

10 2025 CARB GHG Reporting Template Banner

Refresh on SB 253 California’s Climate Corporate Data Accountability Act (SB 253) requires U.S. companies doing business in California with annual revenues exceeding $1 billion to publicly disclose their greenhouse gas emissions. The law mandates scope 1 and scope 2 emissions reporting starting in 2026, with scope 3 disclosures required in 2027. All reported emissions …

Corporate sustainability has evolved significantly over the decades. While many companies have made genuine commitments through comprehensive reporting and environmental initiatives, there has been an ongoing challenge around connecting these efforts to measurable business impact. A critical transformation is now underway as companies increasingly re-focus on what is financially material to their operations, fundamentally changing …

Overview Launched in 1998, the Greenhouse Gas Protocol (GHGP) is the predominant global greenhouse gas accounting Guidance, used by organizations of all sizes and geographies. GHG regulations, from California’s SB 253 to the EU’s CSRD, all accept the use of the GHGP for carbon accounting and reporting. Since 2015, the GHGP’s Scope 2 Emissions Guidance …

The Hidden Carbon Conundrum: California’s Scope 3 Reporting Rules Could Define the Next Era of Corporate Accountability

New York’s Climate Corporate Data Accountability Act: Is Your Business Ready?

California’s SB 54: What Companies Need to Know in 2026

Why the time is NOW to hire a Fractional Chief Sustainability Officer

The Future of Climate Disclosure: What’s at Stake as California’s Landmark Laws Face Federal Review

How Scope 3 GHG Emissions Reporting is Evolving

The Business Case for GHG Management: Beyond Compliance

CARB Posts Draft Scope 1 & 2 GHG Reporting Template – What Now?

Beyond Good Intentions: How Materiality Drives Real Value

Scope 2 Is Evolving – Are You Ready?