2026
First phased reporting deadline.
$500M+
Revenue threshold triggering
SB 261 climate risk disclosures
$1B+
Revenue threshold triggering
SB 253 reporting obligations
SB 253
Climate Corporate Data Accountability Act
GHG Emissions Measurement & Disclosure
SB 253 requires U.S.-based companies with annual revenues exceeding $1 billion that do business in California to publicly disclose greenhouse gas emissions across all three scopes. Scope 1 addresses direct emissions from owned operations. Scope 2 covers indirect emissions from purchased energy. Scope 3 — the most expansive — captures emissions across the entire value chain, including every supplier and logistics partner.
KEY DATES
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2026 — Scope 1 & 2 reporting begins
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2027 — Scope 3 reporting requirement activated
SB 261
Climate-Related Financial Risk Act
Climate Risk Assessment & Governance
SB 261 requires U.S.-based companies with annual revenues exceeding $500 million doing business in California to publish biennial reports disclosing climate-related financial risks and the strategies in place to manage them. The framework aligns with the Task Force on Climate-related Financial Disclosures (TCFD), the globally recognized standard for integrating climate risk into financial governance.
KEY DATES
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2026 — First biennial climate risk report due
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2028 — Second reporting cycle — ongoing obligation
SB 253
SB 261
Why It Matters
California's SB 253 and SB 261 are the first mandatory corporate climate disclosure laws in the United States. Large companies must now publicly report GHG emissions and climate-related financial risks on a recurring basis.
For suppliers and mid-market companies not directly subject to these laws, the impact arrives through procurement. Enterprise buyers will require their supply chain partners to provide emissions data and documented sustainability practices to satisfy their own disclosure obligations.
Companies that cannot provide credible answers will be treated as compliance liabilities.
The organizations that build that foundation now are the ones their customers will trust — and retain.
The Regulatory Shift SMEs
Cannot Afford to Overlook
How We Work
Expert Consulting For California SB 253 and SB 261 Compliance.
01
Compliance Assessment
We begin by establishing exactly where your organization stands relative to SB 253 and SB 261 obligations — direct reporting thresholds, supply chain exposure, and documentation gaps.ading 6
03
Documentation and Evidence
Every disclosure is supported by a complete evidence library — data sources, calculation methodologies, governance records, and supporting policies — ready for third-party assurance.
02
Disclosure Preparation
We prepare your GHG emissions inventory across Scope 1, 2 and 3 and your TCFD-aligned climate risk report — structured for regulatory submission and defensible under legal review.
04
Ongoing Compliance
Reporting obligations under SB 253 and SB 261 are recurring. We build the systems and processes that make each subsequent cycle faster, more accurate, and less resource-intensive than the last.
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