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California Climate Disclosure Laws

California laws passed in 2023 requiring large companies doing business in the state to disclose greenhouse gas emissions (SB 253) and climate-related financial risks (SB 261). Under the California Air Resources Board's regulation, the first SB 253 reports, covering Scope 1 and Scope 2 emissions, are due on 10 November 2026, with Scope 3 to follow under later rules. SB 261 has been temporarily blocked by a federal appeals court injunction while litigation continues.

EcoAppraise context

Companies in scope should make sure public climate statements are consistent with the emissions they report in California. Deadlines may still change as the litigation progresses.

Related terms

Scope 1, 2, and 3 Emissions; Climate Risk; AB 1305 (Voluntary Carbon Market Disclosures Act)

Enforcement cases

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