Alert
Prepare for California Senate Bill 253 Climate Laws
California Senate Bill 253 establishes essential greenhouse gas (GHG) emissions disclosure requirements for public and private companies with annual revenues exceeding $1 billion that operate or conduct business in California.
Learn more about the changing regulations and how your organization can prepare.
Your Next Steps to Prepare for CA SB 253
While every organization’s starting point is different, having a structured plan can make the process far more manageable as you prepare for emerging climate regulations.
For companies with $1 billion or more in revenue doing business in California, the months ahead will likely involve several key steps.
Between now and August 10, 2026, your company should:
- Confirm organizational and operational boundaries
- Begin collecting activity data
- Perform greenhouse gas emissions calculations
- Conduct an internal review of initial calculations
- Compile and finalize the GHG emissions inventory
- Consider an assurance readiness assessment or limited assurance to validate the process
- Submit Scope 1 and Scope 2 disclosures to the California Air Resources Board (CARB)
Many organizations are still building the foundation for this work. The priority right now is ensuring boundaries, methodologies, and documentation practices are clearly defined. Once those elements are in place, the reporting process becomes much easier to execute.
Key Dates for SB 253
Organizations must report Scope 1 and Scope 2 GHG emissions by August 10, 2026, for the prior fiscal year, with Scope 3 emissions reporting starting in 2027.
CARB will show enforcement leniency for the first report if companies make good faith efforts to comply. For more details on SB 253, read about California’s climate disclosure regulations.
We’re Here to Help
To learn more about California SB 253 climate regulations and how your company could be impacted, contact your firm professional.