California SB 253 requires companies with over $1 billion in annual revenue — and their suppliers — to publicly disclose Scope 3 emissions by August 2027. YKO maps your gap, scores your position, and delivers the data package your buyer needs.
The Climate Corporate Data Accountability Act mandates annual greenhouse gas reporting for large US-based companies operating in California. The Scope 3 requirement is the one catching most brands off guard.
Any US-based company with annual revenues exceeding $1 billion that does business in California must report. This includes companies headquartered outside California. Costco, Target, Whole Foods — and every supplier they list as a material vendor — falls within scope.
Even if your company is under the $1B threshold, your retail buyer is not. Retailers will require Scope 3 supply chain data from vendors to complete their own SB 253 filings. Non-compliant suppliers face delisting risk. This is already happening in Costco's procurement process.
The California Air Resources Board (CARB) can levy civil penalties of up to $500,000 per reporting year for non-compliance. Fines apply separately for late filing, inaccurate data, and failure to have reports third-party verified.
SB 253 requires independent verification of all reported data. A sustainability score alone is not sufficient — the underlying emissions data must be auditable by a third-party assurance provider. YKO's data package is structured to support verification.
Most brands have Scope 1 and 2 data. Scope 3 is where 70–90% of emissions actually live — and where almost no brand has full coverage.
Combustion from company-owned and controlled sources. Boilers, company vehicles, on-site manufacturing processes. Relatively easy to measure. Most companies have this.
Indirect emissions from purchased electricity, steam, heating, cooling. Calculated from utility bills and energy purchase records. Standard reporting for most mid-size companies.
Everything else: raw material extraction, supplier manufacturing, product transport, customer use, end-of-life disposal. Scope 3 represents the majority of emissions for most consumer goods brands — and it requires supply chain data most brands do not have.
These brands sell into premium retail channels where Scope 3 buyer questions are already arriving. Scores reflect independent assessment — not self-reported data.
| Brand | Category | YKO Score | Tier | Scope 3 readiness | SB 253 |
|---|---|---|---|---|---|
Patagonia |
apparel |
85.5 | Committed | In scope | |
Picture Organic |
apparel |
75.0 | Committed | Under threshold | |
Cotopaxi |
apparel |
66.3 | Progressing | Under threshold | |
Organic Valley |
dairy |
51.5 | Early Stage | In scope | |
prAna |
apparel |
57.5 | Early Stage | In scope (via Columbia) |
Readiness scores reflect independently assessed data coverage — not self-reported status. View a full brand report →
An independent assessment your buyer can cite, your CFO can sign off on, and your assurance provider can verify against.
We map which GHG Protocol categories your current data covers and which are missing. You receive a category-by-category breakdown with data sufficiency ratings and recommended next steps.
All findings delivered in a structured format your buyer's procurement team and assurance provider can import directly. Includes methodology notes and confidence ratings for each data point.
Your independently assessed sustainability score across six dimensions — certifications, supply chain, carbon, packaging, narrative, and circularity. The score your buyer can cite and your marketing team can use.
See how your score compares to other brands in your category. Understand where category leaders are investing and what gaps you can close before buyer questionnaires arrive.
We identify which tiers of your supply chain carry the highest Scope 3 emissions exposure and flag suppliers already in the YKO database with their own scores and data availability.
Scores update as your disclosures improve. Dashboard subscribers receive alerts when competitor scores change, new certification standards are recognized, or regulatory guidance shifts.
From a standalone gap analysis to a full intelligence subscription with ongoing Scope 3 monitoring.
Most brands that start their Scope 3 data collection in 2027 will not finish in time. The supply chain data gathering alone takes six to nine months. Start now, have a credible answer when your buyer asks.