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.

Jurisdiction
us_state
Status
active
Category
climate
First deadline
FY2025 data: Aug 10, 2026
Who must comply
US companies >$1B revenue doing business in CA (all sectors)
Penalties
Up to $500K/year per CARB

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

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