{"id":13799,"date":"2025-09-02T15:00:31","date_gmt":"2025-09-02T12:00:31","guid":{"rendered":"https:\/\/cse-net.org\/?p=13799"},"modified":"2025-09-01T17:45:05","modified_gmt":"2025-09-01T14:45:05","slug":"california-sb253-scope3-baseline","status":"publish","type":"post","link":"https:\/\/cse-net.org\/es\/california-sb253-scope3-baseline\/","title":{"rendered":"California SB 253 Perspectivas: C\u00f3mo crear una base de referencia cre\u00edble para las emisiones de alcance 3"},"content":{"rendered":"<p data-start=\"700\" data-end=\"1251\">\n<p data-start=\"700\" data-end=\"1251\">California <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=202320240SB253\" target=\"_new\" rel=\"noopener\" data-start=\"713\" data-end=\"850\">Ley de responsabilidad de datos corporativos sobre el clima (SB 253)<\/a> est\u00e1 dando una nueva forma a la divulgaci\u00f3n corporativa sobre el clima en Estados Unidos. A partir de 2026, las grandes empresas que operan en California deber\u00e1n informar sobre las emisiones de alcance 1, 2 y 3, en consonancia con las normas de transparencia mundiales. Para la mayor\u00eda de las organizaciones, las emisiones de Alcance 3, que abarcan la cadena de valor desde los proveedores hasta el uso del producto, representan la parte mayor y m\u00e1s compleja de su huella de carbono.<\/p>\n<p data-start=\"1253\" data-end=\"1449\">Un primer paso fundamental para el cumplimiento de la normativa es crear una base de referencia cre\u00edble para las emisiones de Alcance 3. Sin esta base, las empresas corren el riesgo de presentar informes err\u00f3neos, de ser sometidas a un escrutinio normativo o de ser acusadas de lavado verde. Sin esta base, las empresas corren el riesgo de presentar informes err\u00f3neos, ser objeto de escrutinio normativo o ser acusadas de lavado verde.<\/p>\n<h3 data-start=\"1451\" data-end=\"1488\"><\/h3>\n<h3 data-start=\"1451\" data-end=\"1488\">Por qu\u00e9 el alcance 3 es fundamental para el SB 253<\/h3>\n<p data-start=\"1490\" data-end=\"1844\">A diferencia de las emisiones de Alcance 1 y 2, que las empresas pueden medir directamente a trav\u00e9s de las operaciones y el uso de energ\u00eda, el Alcance 3 incluye las emisiones indirectas a trav\u00e9s de 15 categor\u00edas definidas por la <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/ghgprotocol.org\/\" target=\"_new\" rel=\"noopener\" data-start=\"1666\" data-end=\"1706\">Protocolo GEI<\/a>. Abarcan desde la compra de bienes y servicios hasta los viajes de negocios, el transporte, los residuos e incluso el uso posterior de los productos vendidos.<\/p>\n<p data-start=\"1846\" data-end=\"2298\">Los legisladores californianos dise\u00f1aron el SB 253 para garantizar que la responsabilidad clim\u00e1tica de las empresas refleje toda la cadena de valor, no s\u00f3lo las operaciones internas. Esto refleja marcos internacionales como la <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/www.efrag.org\/en\" target=\"_new\" rel=\"noopener\" data-start=\"2039\" data-end=\"2119\">Normas Europeas para la Elaboraci\u00f3n de Informes de Sostenibilidad (ESRS)<\/a> y el <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/sciencebasedtargets.org\/\" target=\"_new\" rel=\"noopener\" data-start=\"2128\" data-end=\"2203\">Iniciativa Objetivos Cient\u00edficos (SBTi)<\/a>en los que se hace hincapi\u00e9 en que los informes de alcance 3 son esenciales para la descarbonizaci\u00f3n alineada con la ciencia.<\/p>\n<h3 data-start=\"2300\" data-end=\"2340\"><\/h3>\n<h3 data-start=\"2300\" data-end=\"2340\">Los retos de las bases de referencia del alcance 3<\/h3>\n<p data-start=\"2342\" data-end=\"2500\">La creaci\u00f3n de una base de referencia cre\u00edble del alcance 3 es un reto porque requiere la recopilaci\u00f3n de datos fuera del control directo de la empresa. Entre los obst\u00e1culos m\u00e1s comunes se incluyen:<\/p>\n<ul data-start=\"2502\" data-end=\"2909\">\n<li data-start=\"2502\" data-end=\"2579\">\n<p data-start=\"2504\" data-end=\"2579\">Lagunas en los datos: Los proveedores pueden carecer de sistemas para medir o notificar las emisiones.<\/p>\n<\/li>\n<li data-start=\"2580\" data-end=\"2681\">\n<p data-start=\"2582\" data-end=\"2681\">Metodolog\u00edas incoherentes: Los distintos proveedores y socios pueden utilizar m\u00e9todos de c\u00e1lculo diferentes.<\/p>\n<\/li>\n<li data-start=\"2682\" data-end=\"2789\">\n<p data-start=\"2684\" data-end=\"2789\">Transparencia limitada: Los proveedores peque\u00f1os o internacionales pueden ser reacios a compartir informaci\u00f3n sensible.<\/p>\n<\/li>\n<li data-start=\"2790\" data-end=\"2909\">\n<p data-start=\"2792\" data-end=\"2909\">Cadenas de valor din\u00e1micas: Fusiones, nuevos proveedores y cambios en el comportamiento de los consumidores complican la coherencia interanual.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2911\" data-end=\"3019\">A pesar de estos obst\u00e1culos, las empresas deben establecer una base de referencia que sea transparente, defendible y auditable.<\/p>\n<h3 data-start=\"3021\" data-end=\"3069\"><\/h3>\n<h3 data-start=\"3021\" data-end=\"3069\">Pasos para crear una base de referencia cre\u00edble del alcance 3<\/h3>\n<h4 data-start=\"3071\" data-end=\"3123\">1. Definir l\u00edmites y priorizar categor\u00edas<\/h4>\n<p data-start=\"3124\" data-end=\"3341\">Comience con una evaluaci\u00f3n de materialidad para identificar qu\u00e9 categor\u00edas de Alcance 3 son m\u00e1s relevantes. Por ejemplo, una empresa minorista puede centrarse en los bienes adquiridos, mientras que una empresa tecnol\u00f3gica puede hacer hincapi\u00e9 en las emisiones de la fase de uso del producto.<\/p>\n<h4 data-start=\"3343\" data-end=\"3384\">2. Alinearse con las normas establecidas<\/h4>\n<p data-start=\"3385\" data-end=\"3646\">Utilice marcos como el <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/ghgprotocol.org\/corporate-value-chain-scope-3-standard\" target=\"_new\" rel=\"noopener\" data-start=\"3409\" data-end=\"3506\">Norma de la cadena de valor corporativa del Protocolo de GEI<\/a> y sistemas de informaci\u00f3n como <a class=\"decorated-link cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"3537\" data-end=\"3566\">CDP<\/a>. La armonizaci\u00f3n garantiza la comparabilidad y reduce el riesgo de reacciones negativas por parte de los organismos reguladores.<\/p>\n<h4 data-start=\"3648\" data-end=\"3692\">3. Recopilar datos primarios siempre que sea posible<\/h4>\n<p data-start=\"3693\" data-end=\"3903\">Invitar a los principales proveedores a recopilar datos reales sobre emisiones en lugar de basarse \u00fanicamente en promedios o aproximaciones. Empezar con los proveedores de nivel 1 y ampliar con el tiempo. La formaci\u00f3n de los proveedores y los incentivos pueden mejorar la precisi\u00f3n.<\/p>\n<h4 data-start=\"3905\" data-end=\"3939\">4. Utilizar bien los datos secundarios<\/h4>\n<p data-start=\"3940\" data-end=\"4213\">Para las categor\u00edas sobre las que no se disponga de datos primarios, utilice factores de emisi\u00f3n de alta calidad procedentes de fuentes como la de la EPA <a class=\"decorated-link\" href=\"https:\/\/www.epa.gov\/climateleadership\/ghg-emission-factors-hub\" target=\"_new\" rel=\"noopener\" data-start=\"4048\" data-end=\"4134\">Factores de emisi\u00f3n Hub<\/a> o bases de datos del sector. Revele siempre los supuestos y las calificaciones de calidad de los datos.<\/p>\n<h4 data-start=\"4215\" data-end=\"4260\">5. Documentaci\u00f3n transparente de las metodolog\u00edas<\/h4>\n<p data-start=\"4261\" data-end=\"4424\">Mantener un registro claro de todos los m\u00e9todos de c\u00e1lculo, hip\u00f3tesis y l\u00edmites. Esto ser\u00e1 esencial para la garant\u00eda de terceros, que el SB 253 exige para 2030.<\/p>\n<h4 data-start=\"4426\" data-end=\"4486\">6. Establecer una l\u00ednea de base anual y mejorar de forma iterativa<\/h4>\n<p data-start=\"4487\" data-end=\"4689\">El primer a\u00f1o de presentaci\u00f3n de informes puede basarse en estimaciones, pero la l\u00ednea de base debe servir como marco vivo. Las empresas deben mejorar la calidad de los datos, ampliar la cobertura de proveedores y perfeccionar las metodolog\u00edas anualmente.<\/p>\n<h3 data-start=\"4691\" data-end=\"4741\"><\/h3>\n<h3 data-start=\"4691\" data-end=\"4741\">Convertir el cumplimiento en ventaja competitiva<\/h3>\n<p data-start=\"4743\" data-end=\"4952\">En lugar de tratar el SB 253 como una carga de cumplimiento, las empresas con visi\u00f3n de futuro lo ven como una oportunidad para reforzar las cadenas de suministro y la confianza de los inversores. Una l\u00ednea de base s\u00f3lida de Alcance 3 permite a las organizaciones:<\/p>\n<ul data-start=\"4954\" data-end=\"5178\">\n<li data-start=\"4954\" data-end=\"5001\">\n<p data-start=\"4956\" data-end=\"5001\">Seguimiento de los avances hacia los objetivos cient\u00edficos<\/p>\n<\/li>\n<li data-start=\"5002\" data-end=\"5064\">\n<p data-start=\"5004\" data-end=\"5064\">Identificar los puntos cr\u00edticos para la reducci\u00f3n de emisiones y el ahorro de costes.<\/p>\n<\/li>\n<li data-start=\"5065\" data-end=\"5112\">\n<p data-start=\"5067\" data-end=\"5112\">Fortalecer las relaciones con los proveedores<\/p>\n<\/li>\n<li data-start=\"5113\" data-end=\"5178\">\n<p data-start=\"5115\" data-end=\"5178\">Aumentar la credibilidad ante inversores, reguladores y clientes.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5180\" data-end=\"5314\">A medida que evolucionan las normas de divulgaci\u00f3n clim\u00e1tica de la SEC de EE.UU. y las normas ESG globales, una s\u00f3lida base de referencia de Alcance 3 garantiza la preparaci\u00f3n m\u00e1s all\u00e1 de California.<\/p>\n<h3 data-start=\"5316\" data-end=\"5351\"><\/h3>\n<h3 data-start=\"5316\" data-end=\"5351\">Prepare a su equipo para el SB 253<\/h3>\n<p data-start=\"5353\" data-end=\"5598\">La transici\u00f3n de la informaci\u00f3n voluntaria a la divulgaci\u00f3n obligatoria y garantizada exigir\u00e1 nuevas competencias y conocimientos en los equipos de sostenibilidad, los departamentos financieros y los gestores de la cadena de suministro. La formaci\u00f3n es esencial para adelantarse a los riesgos de cumplimiento.<\/p>\n<p data-start=\"5600\" data-end=\"5860\">Por eso el <a class=\"decorated-link\" href=\"https:\/\/cse-net.org\/es\/trainings\/usa-sustainability-esg-course-cohort3-2\/\" target=\"_new\" rel=\"noopener\" data-start=\"5615\" data-end=\"5753\">Programa para Profesionales Certificados en Sostenibilidad - Edici\u00f3n Avanzada<\/a> est\u00e1 dise\u00f1ado para dotar a los profesionales de herramientas pr\u00e1cticas para cumplir los requisitos del SB 253. El programa cubre:<\/p>\n<ul data-start=\"5862\" data-end=\"6057\">\n<li data-start=\"5862\" data-end=\"5909\">\n<p data-start=\"5864\" data-end=\"5909\">C\u00e1lculo y notificaci\u00f3n de las emisiones de alcance 3<\/p>\n<\/li>\n<li data-start=\"5910\" data-end=\"5952\">\n<p data-start=\"5912\" data-end=\"5952\">Doble materialidad y evaluaci\u00f3n de riesgos<\/p>\n<\/li>\n<li data-start=\"5953\" data-end=\"5994\">\n<p data-start=\"5955\" data-end=\"5994\">Calificaciones ASG y expectativas de los inversores<\/p>\n<\/li>\n<li data-start=\"5995\" data-end=\"6057\">\n<p data-start=\"5997\" data-end=\"6057\">Mejores pr\u00e1cticas para la participaci\u00f3n de los proveedores y la recopilaci\u00f3n de datos<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"6059\" data-end=\"6592\">\ud83d\udc49 <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/www.eventbrite.com\/e\/certified-sustainability-practitioner-program-advanced-edition-2025-tickets-1383539406609?aff=oddtdtcreator&amp;_gl=1*l3ulqy*_gcl_aw*R0NMLjE3NTU1MjAzODIuQ2owS0NRancySURGQmhEQ0FSSXNBQkRLT0o3RjRibldWVnZLMkw3WmZIMk0tbUNLeGJZMl80TXduMXN6ZjVSR21URkxXb0NITDBDRVAta2FBc1hjRUFMd193Y0I.*_gcl_au*MTUxNjk4NjA4OC4xNzU2NzM1Mzk5*_ga*MzQ4NjkzODQuMTc0ODk1MzAyNw..*_ga_ZQVN22WE09*czE3NTY3MzUzOTkkbzE0MyRnMSR0MTc1NjczNzIzOSRqNjAkbDAkaDI0MzkwMDgwNg..\" target=\"_new\" rel=\"noopener\" data-start=\"6062\" data-end=\"6590\">Inscr\u00edbase aqu\u00ed a trav\u00e9s de Eventbrite<\/a><\/p>\n<p data-start=\"6594\" data-end=\"6775\">Comenzando hoy mismo, los profesionales de la sostenibilidad pueden transformar el cumplimiento en liderazgo, y garantizar que sus organizaciones est\u00e9n plenamente preparadas para la hist\u00f3rica ley clim\u00e1tica de California.<\/p>\n<p data-start=\"6594\" data-end=\"6775\">","protected":false},"excerpt":{"rendered":"<p>California\u2019s Climate Corporate Data Accountability Act (SB 253) is reshaping corporate climate disclosure in the United States. Starting in 2026, large companies operating in California will be required to report Scope 1, 2, and 3 emissions, aligning with global transparency standards. For most organizations, Scope 3 emissions, which cover the value chain from suppliers to [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13800,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28,33,34,35,1283,1286,1414,1574,1587,1594,1843,1844],"tags":[580,1167,1535,1713,1941,2284],"class_list":["post-13799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-strategies-with-an-impact","category-esg-reporting","category-north-america","category-canada","category-esg-investment","category-green-skils","category-green-skills","tag-esg-reporting","tag-scope-3-emissions","tag-sb-253","tag-sustainability-compliance","tag-u-s-companies","tag-california-climate-disclosure"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>California SB 253: Building a Credible Scope 3 Baseline<\/title>\n<meta name=\"description\" content=\"Learn how U.S. companies can establish credible Scope 3 emissions baselines under California\u2019s SB 253. 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