California SB 253
California Climate Corporate Data Accountability Act (SB 253)
California law requiring large companies doing business in the state to disclose their greenhouse gas emissions across Scopes 1, 2, and 3.
Last updated
California Senate Bill 253, the Climate Corporate Data Accountability Act, requires large companies that do business in California to publicly disclose their greenhouse gas emissions. It is significant because it reaches many private and out-of-state companies, not only those that report to the SEC.
The law requires reporting of Scope 1 (direct) and Scope 2 (purchased energy) emissions, and Scope 3 (value chain) emissions, measured consistently with the GHG Protocol. Reporting is phased, with Scope 1 and 2 generally preceding Scope 3, and assurance requirements increasing over time.
The precise revenue threshold, start dates, and assurance obligations are defined in the statute and in implementing rules and any amendments, and the timeline has been subject to adjustment, so companies confirm current requirements against the official source.
SB 253, together with SB 261, has expanded the US market for greenhouse gas accounting and climate reporting skills well beyond companies otherwise covered by federal rules.
Who it applies to
Companies above a large annual revenue threshold that do business in California. Exact thresholds, timing, and details are set out in the law and subsequent implementing rules.
Key dates
- 2023-10
- SB 253 signed into law in California
- 2026
- Scope 1 and Scope 2 reporting expected to begin, with Scope 3 phased in later (timing subject to implementing rules)
Official source
https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB253Related roles
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