SB 253 Reporting Template. CARB published the draft reporting template on its website. The template is currently separated into the following sections: (1) organization information, (2) third-party verification, (3) inventory boundary, (4) Scope 1 and Scope 2 disclosure, (5) methodology, (6) de minimis/minor sources (covering emissions excluded based on specific materiality thresholds), (7) disclosure of a potential reporting obligation under the California Mandatory Reporting Regulation ("MRR") (if applicable), and (8) emissions reductions (if applicable). The template additionally includes optional fields for use in future reporting, as well as supplemental fields to assist stakeholders with comparing firm performance and aligning reported data with other regulatory databases at CARB (e.g., with data reported under the California MRR). In its memo discussing the draft reporting template, CARB clarified that reporting entities' use of the template is voluntary for the 2026 reporting cycle.