Chapter 08 · Finance, data & evidenceSustainability Language
Scope 1+2 first, Scope 3 later/voluntary
kpiScope 1/2/3 phasing across regimes
Definition
California SB 253 (1+2: 2026; 3: 2027), AASB S2 (3 from year 2), SSE Guideline (3 encouraged), ESRS E1-6 (all three, value-chain phase-in), CBAM (embedded emissions = process + precursors, not Scope 3), CSDS 2 (extra-year relief).
References
Cross-cuttingkpi
California SB 253 (1+2: 2026; 3: 2027), AASB S2 (3 from year 2), SSE Guideline (3 encouraged), ESRS E1-6 (all three, value-chain phase-in), CBAM (embedded emissions = process + precursors, not Scope 3), CSDS 2 (extra-year relief).
Scope 1/2/3 phasing across regimes · verified 2026-08-22
Overview
The overview for this term is being prepared.