Preparing for California’s Climate Disclosure Laws - A G&A Resource Paper

In October 2023, two mandates on corporate climate data and climate risk were signed into law in California. G&A’s January 2024 resource paper provided an initial overview of those laws (beginning on page 4 below). Since that time, significant developments have occurred leading up to both laws taking effect in 2026. Staying informed about these changes is crucial.

• Update 1: In September 2024, California Governor Gavin Newsom signed an additional bill into law, which amends the two previous bills.
• Update 2: In May 2025, CARB conducted a four-hour public workshop to provide clarity and address stakeholder questions.

While the public consultation with CARB provided some clarity around the State of CA’s climate disclosure laws, there are still many unanswered questions around how exactly companies should report to the laws, what CARB will accept, and what will be considered best practice. However, it is essential that companies do not delay preparations if your organization is in scope of these laws. 

• California’s Climate Disclosure Laws (SB253 and SB261) - A G&A Resource Paper 
• California Requires Reporting on Voluntary Carbon Offsets and Climate-Related Claims - A G&A Resource Paper

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