(a) For purposes of this section, the following definitions apply:

1. (1) “Scope 1 emissions” means all direct emissions from sources that are owned or controlled by the state agency, including, but not limited to, emissions from onsite fossil fuel combustion and fleet fuel consumption.
2. (2) “Scope 2 emissions” means all indirect emissions from sources that are owned or controlled by the state agency, including, but not limited to, emissions that result from the generation of electricity, heat, or steam purchased by the state agency from a utility provider.
3. (3) “State agency” means any state agency, board, department, or commission.

(c) In making progress toward the goal set forth in subdivision (b), the Department of General Services, in consultation with the State Air Resources Board, shall, to the extent feasible, do all of the following:

1. (1) On or before July 1, 2024, and annually thereafter until the goal set forth in subdivision (b) has been achieved, publish on its internet website or other publicly available location, an inventory of the greenhouse gas emissions of state agencies for the prior calendar year.
2. (2) On or before January 1, 2026, develop and publish, on its internet website or other publicly available location, a plan that describes required actions and investments for achieving the goal set forth in subdivision (b) and an estimate of the costs associated with the required actions and investments.
3. (3) Beginning June 30, 2028, and every two years thereafter until the goal set forth in subdivision (b) has been achieved, develop and publish, on its internet website or other publicly available location, an updated plan that includes a description of state agencies’ progress, and any changes to the required actions and investments, toward achieving the goal set forth in subdivision (b).
4. (4) Ensure that the required actions and investments identified pursuant to paragraphs (2) and (3) are incorporated into the sustainability roadmaps of all state agencies.
5. (5) Subject to an appropriation by the Legislature, provide information, training, coordination, best practices, and other technical assistance to state agencies to help those state agencies implement the required actions and investments identified pursuant to paragraphs (2) and (3).

(e) Beginning December 31, 2027, and every two years thereafter, until the goal set forth in subdivision (b) is achieved, the Department of General Services shall report to the Legislature on the progress toward achieving that goal, including on both of the following:

1. (1) The overall greenhouse gas emissions from all state agencies and a summary of actions taken by state agencies since the submission of the last report.
2. (2) Barriers that are hindering progress and suggested actions that the Legislature could take to reduce those barriers.