California SB 253 – Climate Corporate Data Accountability Act

California law requiring in-scope companies to publish a biennial climate-related financial risk report aligned with the TCFD framework or an equivalent.

Enforcement

Mandatory

Effective date

First report due 1 January 2026

Covered entities

US companies doing business in California with revenue >$500m

California runs the most extensive set of state EPR laws in the US, anchored by SB 54 which makes producers of single-use packaging and plastic food service ware fund collection, recycling and source reduction through Circular Action Alliance as the state's sole PRO. Separate laws cover paint, mattresses, carpet, batteries, sharps and (under SB 707) textiles.

Enforcement

Mandatory

Effective date

SB 54 signed 30 June 2022; permanent regulations effective 1 May 2026; full recyclability and 65% recycling rate by 1 January 2032; textiles SB 707 collection by 1 January 2030

Covered entities

Producers of single-use packaging and plastic food service ware sold in California; paint, mattress, carpet, battery, sharps and textile producers under each product-specific stewardship law

New York legislation modeled on California SB 253 requiring large companies doing business in the state to disclose Scope 1, 2, and 3 emissions on a phased schedule with independent verification. Passed the NY Senate in February 2026 and is before the Assembly.

Enforcement

Mandatory if enacted

Effective date

If enacted: regulations by 31 December 2026; Scope 1+2 reporting from 2027; Scope 3 from 2028

Covered entities

US public and private companies with annual revenues >$1bn doing business in New York