SB 253 — Climate Corporate Data Accountability Act
SB 253 — Climate Corporate Data Accountability Act: annual scope 1+2 disclosure (from fy2025); scope 3 (from fy2026); carb reporting portal; third-party limited assurance required from 2027.
What it is
SB 253 — Climate Corporate Data Accountability Act (CA SB 253 (2023)) is a us state climate measure. Annual Scope 1+2 disclosure (from FY2025); Scope 3 (from FY2026); CARB reporting portal; third-party limited assurance required from 2027.
Who must comply
US companies >$1B revenue doing business in CA (all sectors)
What you must disclose
Annual Scope 1+2 disclosure (from FY2025); Scope 3 (from FY2026); CARB reporting portal; third-party limited assurance required from 2027
Timeline
FY2025 data: Aug 10, 2026