SB 253 explained

The Climate Corporate Data Accountability Act (Wiener, 2023), codified at Health & Safety Code § 38532 and amended by SB 219 (2024).

At a glance

What: Large companies must report their greenhouse gas emissions each year: Scope 1 and 2 first, Scope 3 from 2027.
Who: U.S.-organized entities with over $1 billion in total annual revenue that do business in California.
Why: The Legislature found that voluntary reporting lacks the consistency investors and the public need. Read the background.
How: File with CARB by November 10, 2026 (Scope 1 and 2). Independent assurance is phased in. Filing guide.

Who: U.S.-organized entities with total annual revenues over $1 billion that do business in California. Source
What: Annual disclosure of Scope 1, 2 and 3 GHG emissions for the prior fiscal year. Source
First report: Scope 1 and 2, due November 10, 2026; Scope 3 not required in 2026. Source
Assurance: The statute requires limited assurance beginning in 2026, but CARB will accept 2026 submissions whether or not assurance was obtained; 2027+ requirements are in a separate CARB rulemaking. Source
Submission: CARB offers a voluntary 2026 intake platform, or email to climatedisclosure@arb.ca.gov. Source
Litigation: On Nov 18, 2025 the Ninth Circuit granted an injunction pending appeal for SB 261 but denied it for SB 253. Court order