SB 253 Scope 1 and 2 disclosures are due August 10, 2026, with assurance requirements phasing in from 2027 — and most companies are not execution-ready. This guide covers the complete path: readiness diagnostic, 8-step checklist, 12-month execution timeline, audit failure analysis, SB 261 deep dive, and Scope 3 supplier playbook.
Download the SB 253 & SB 261 Compliance Playbook to move from where you are today to disclosures that are complete and defensible.
Scope 3 accounts for 70 to 90% of most companies’ total carbon footprint, yet fewer than one in three organisations report data that passes assurance scrutiny. With CSRD, IFRS S2, and AASB mandating value chain disclosures, the gap between regulatory expectation and what companies can actually defend has never been wider.
Download the Future of Scope 3 report to understand where the Scope 3 data standard is heading, what audit-ready disclosure actually looks like, and how to build the infrastructure to get there.
