We offer a range of services to help you navigate these new regulations—explore the tabs above to learn more. Below are the California Climate Disclosure Laws:
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California SB 253 - Climate Corporate Data Accountability Act:
California’s SB 253 will require entities doing business in California with revenue greater than $1 billion to disclose their Scope 1, 2, and eventually Scope 3 greenhouse gas (GHG) emissions. Disclosures for Scope 1-2 emissions will begin in 2026 for FY2025 data, with Scope 3 disclosures beginning in 2027 on FY2026 data.Entities subject to SB 253 will also need to obtain limited assurance over their Scope 1-2 emissions, starting with the first set of disclosures in 2026. Entities are not required to obtain limited assurance over their Scope 3 GHG emission until 2030.
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California SB 261 - Climate-Related Financial Risk:
California’s SB 261 Climate-related Financial Risk Act requires entities doing business in California with revenues greater than $500 million to provide biannual climate-related financial risk reports and publicly disclose this report on their website. The reports must be produced in alignment with the recommendations from the Task Force on Climate-Related Financial Disclosures (TCFD), which have been incorporated into the IFRS ISSB S2. -
California AB 1305 - Voluntary Carbon Market Disclosures Act:
AB 1305 enacts additional disclosure requirements for all entities operating within the state of California that buy or use voluntary carbon offsets and make climate-related claims (e.g., net zero emissions, carbon neutral, or emissions reductions).
Need more background on the California Climate Laws? Check out the G&A’s resource papers on SB 253 and SB 261 and AB 1305.
For a quick glance, you can review the below timeline to see how the laws apply over the next 5 years.
We combine our in-house expertise with leading carbon accounting and ESG reporting software solutions, allowing us to offer a fully integrated climate disclosure support pathway that merges our high-touch advisory services with cutting-edge technology:
CLEAR™ by G&A
Comprehensive ESG software solution powered by EcoOnline, with capabilities to calculate GHG emissions, climate-related physical risks, and conduct double materiality assessments, all in one platform
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Calculate your GHG emissions, set and track progress against your emissions reduction targets, engage suppliers, quantify your climate-related risks, and track non-GHG related KPIs, all in one platform
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Comprehensive database of global emission factors, unit conversions, and assumptions, and best practice carbon accounting
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Audit-ready features including an unbroken audit trail for total transparency and an efficient third-party assurance process
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Powerful, interactive analytics to help you communicate to various audiences (C-suite, Board, investors, customers)
ActiveDisclosure by DFIN
Leading ESG reporting software from DFIN, a preeminent SEC filing agent
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Enables real-time collaboration among key company contacts
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Control system logs who made edits and when
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Leverages iXBRL tagging to ensure efficient and accurate reporting
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Uses Excel integrations to seamlessly and automatically integrate key climate data from G&A’s CLEAR platform into your disclosure, maintaining data integrity and ensuring accuracy
G&A offers a variety of service offereings to address the California Climate Standards Law including:
