January 2026
California SB 261 — Climate-Related Financial Risk Act
The Ninth Circuit Court of Appeal has paused enforcement of the January 2026 deadline while legal challenges to the law proceed.
June 2023
ISSB Standards — IFRS S1 and IFRS S2
Approximately 40 jurisdictions covering nearly 60% of global GDP have formally decided to incorporate or align with ISSB standards as of late 2025
Regulatory Frameworks
The rules now governing corporate sustainability, AI governance, and supply chain accountability — current status, key deadlines, and what they mean for your organization.
January 2026
California SB 253 — Climate Corporate Data Accountability Act
California SB 253 requires any U.S.-based entity with annual revenues of $1 billion or more that does business in California to publicly disclose its greenhouse gas emissions.
Global REGULATION
GHG Protocol Corporate Standard
The GHG Protocol Corporate Standard is not a regulation. It is the accounting foundation that every major regulatory and voluntary emissions disclosure framework references or requires.
January 2026
SEC Climate Disclosure Rule — Climate-Related Disclosures for Investors
The U.S. Securities and Exchange Commission adopted its final climate-related disclosure rule in March 2024, which would have required SEC-registered public companies to disclose material climate-related risks, governance processes, Scope 1 and Scope 2 greenhouse gas emissions, and certain Scope 3 emissions.
Regulation (EU) 2024/1689
EU Artificial Intelligence Act
The framework is regulated based on risk. The highest tier, unacceptable-risk AI, has been prohibited since February 2, 2025.