Emissions and climate reporting, prepared and documented
ESG and climate reporting support
Finbryn provides greenhouse gas inventories and climate report preparation for US companies, compiling activity data and applying published emission factors so management can approve the numbers. California's SB 253 first Scope 1 and Scope 2 report is due November 10, 2026 (17 CCR 96076). Independent assurance stays with the assurance provider you engage; Finbryn performs none.
Management report
Illustrative client · September 2026
USD
| Line | Sep | Aug | |
|---|---|---|---|
| Revenue | 142,380 | 131,904 | +10,476 |
| Cost of sales | (51,260) | (48,115) | (3,145) |
| Gross profit | 91,120 | 83,789 | +7,331 |
| Payroll | (46,300) | (45,900) | (400) |
| SoftwareNoted | (6,480) | (5,490) | (990) |
| Rent | (8,000) | (8,000) | 0 |
| Other operating | (9,215) | (9,870) | +655 |
| Net income | 21,125 | 14,529 | +6,596 |
Reviewer's note
Software is up on last month after two seats were added mid-month. Revenue includes one milestone invoice that will not repeat next month.
Illustrative. An example of the document, not a client's figures.
Climate reporting reaches a US finance team from three directions, and each one asks for the same numbers in a different format.
Does climate reporting apply to us?
Three kinds of buyer land here. A company with more than $1 billion in revenue that does business in California is a "reporting entity" under SB 253. A supplier receives a customer's emissions questionnaire because that customer is covered. A US subsidiary or parent of a group in a jurisdiction that uses ISSB Standards, or in the EU, is asked for data by the group reporting team. Whether a law applies is a legal question for counsel, and Finbryn gives no legal advice on it.
Where do the rules stand on 2026-10-16?
- California SB 253. The Office of Administrative Law approved CARB's regulation on October 12, 2026. The first Scope 1 and Scope 2 report is due on or before November 10, 2026, and Scope 3 is not required for 2026. See SB 253 reporting support.
- California SB 261. The Ninth Circuit enjoined enforcement on November 18, 2025, and CARB said it will not enforce the January 1, 2026 date. CARB's program page lists no newer SB 261 notice. The SB 253 and SB 261 comparison keeps the dates.
- EU CSRD. Directive (EU) 2026/470 has been in force since March 18, 2026 and limits reporting to undertakings above EUR 450 million of net turnover and an average number of employees above 1,000 during the financial year. See CSRD readiness for US groups.
- ISSB. IFRS S1 and IFRS S2 apply to annual periods beginning on or after January 1, 2024 where a jurisdiction requires them, and more than 40 jurisdictions had decided to use ISSB Standards or were taking steps to introduce them by the end of March 2026. The United States is not among them. See ISSB reporting support.
- SEC. The SEC stayed its 2024 climate rule on April 4, 2024, voted on March 27, 2025 to end its defense of it, and published a proposal to rescind it on June 3, 2026 (91 FR 33296). No final rescission had been adopted as of 2026-10-16. The frameworks are compared in ISSB, CSRD, GRI and SB 253 compared.
What does Finbryn prepare?
Everything starts with a greenhouse gas inventory: Scope 1 and Scope 2 totals built from fuel, refrigerant and utility records, with each factor's source and edition named. The SB 253 package, the CSRD data schedules and the ISSB schedules are all cuts of that data set. The work draws on the ledgers behind your IFRS reporting packs, runs on finance data pipelines when the data sits in several systems, and leaves an evidence folder laid out like our working papers. Management reviews and approves every number.
What stays outside this service?
Assurance. A limited or reasonable assurance engagement over emissions data is performed by an independent assurance provider you engage, and Finbryn does not verify, assure or give an opinion on any figure. CARB's 2026 guidance of September 1, 2026 accepts first-year SB 253 submissions whether or not assurance was obtained. Finbryn also gives no legal advice, does not decide who is covered and does not submit reports on a company's behalf.
Sources, checked 2026-10-16
CARB program page; CARB Final Regulation Order; CARB SB 261 Enforcement Advisory, December 1, 2025; CARB 2026 Reporting Guidance; Directive (EU) 2026/470, EUR-Lex; IFRS S2, IFRS Foundation; IFRS Foundation, April 2026 ISSB update; SEC Press Release 2025-58; GHG Protocol Corporate Standard.
All services
ESG and climate reporting support: every service
- California SB 253 reporting supportThe Scope 1 and Scope 2 inventory and submission package for companies subject to California's SB 253, prepared for management to approve and submit to CARB.
- GHG inventory for Scope 1 and Scope 2A greenhouse gas inventory built on the GHG Protocol and published emission factors, for companies asked for emissions data by a customer, lender or regulator.
- CSRD readiness for US groups with EU operationsApplicability worksheets, entity data schedules and report drafts for US parents and groups with EU subsidiaries or branches, prepared for management and EU advisers to approve.
- ISSB reporting support: IFRS S1, IFRS S2, SASB and TCFDData schedules and report drafts for a US subsidiary or parent whose group reports under IFRS S1 and IFRS S2, with SASB, TCFD and UN Global Compact material mapped to the same data.
Questions
Frequently asked questions: ESG and climate reporting support
Who has to report greenhouse gas emissions in California?
Under SB 253, business entities with total annual revenues above $1 billion that do business in California, with revenue taken as the lesser of the two previous fiscal years (17 CCR 96072). The first Scope 1 and Scope 2 report is due on or before November 10, 2026. SB 261 covers entities above $500 million, and its enforcement is enjoined pending appeal. Counsel decides whether a given entity is covered.
What is due on November 10, 2026?
A Scope 1 and Scope 2 emissions report for the entity's applicable preceding fiscal year, or, for this year only, one of two relief options: data already held or being collected on December 5, 2024, or a letterhead statement that none was. Scope 3 is not required for 2026. CARB sends fee notices by December 10.
Do US companies need to comply with CSRD or ISSB?
Not under US law. The SEC stayed its 2024 climate rule on April 4, 2024, voted on March 27, 2025 to end its defense of it, and published a proposal to rescind it on June 3, 2026 (91 FR 33296). No final rescission had been adopted as of 2026-10-16. CSRD reaches a US group through an EU subsidiary or branch that crosses Directive (EU) 2026/470's thresholds, and ISSB standards reach a US entity through a parent in a jurisdiction that has adopted them.
Can a finance support provider prepare my Scope 1 and Scope 2 emissions report?
Yes, as preparation. Finbryn compiles the activity data, applies published factors and drafts the report package, and management approves and submits it, through CARB's intake platform or by email under its guidance of September 1, 2026. The provider does not verify the numbers, give assurance or decide whether the law applies.
Does Finbryn provide assurance over emissions data?
No. Assurance over emissions data is performed by an independent assurance provider you engage. CARB's 2026 guidance of September 1, 2026 accepts first-year SB 253 submissions with or without it. Finbryn prepares a file whose figures trace to source documents, which the provider can test.
Where should a company start if it has no emissions data?
With a Scope 1 and Scope 2 inventory for one fiscal year: fuel, refrigerant and utility records, a boundary memo and named emission factors. It answers customer questionnaires today, feeds SB 253's November 10, 2026 report or a group's ISSB request, and is the base for any Scope 3 work that follows.
How is ESG and climate reporting support priced?
As of 2026-10-16, per engagement, from the number of entities and sites and the state of the data. The pricing page lays out the monthly tiers, and the fee for this work is confirmed in writing before any work starts.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.