SB 261 — Greenhouse Gases: Climate-Related Financial Risk

SB 261 — Greenhouse Gases: Climate-Related Financial Risk: biennial climate-related financial risk report using tcfd framework; report publicly on company website.

Jurisdiction
us_state
Status
enjoined
Category
climate
First deadline
First report was Jan 1, 2026 (enjoined)
Who must comply
US companies >$500M revenue doing business in CA (all sectors)
Penalties
Up to $50K/year per CARB

What it is

SB 261 — Greenhouse Gases: Climate-Related Financial Risk (CA SB 261 (2023)) is a us state climate measure. Biennial climate-related financial risk report using TCFD framework; report publicly on company website.

Who must comply

US companies >$500M revenue doing business in CA (all sectors)

What you must disclose

Biennial climate-related financial risk report using TCFD framework; report publicly on company website

Timeline

First report was Jan 1, 2026 (enjoined)

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