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US-CA-SB253Enacted (rulemaking in progress)

California SB 253 – Climate Corporate Data Accountability Act

United States (California) · California Air Resources Board (CARB)

California law requiring large companies doing business in the state to disclose Scope 1, 2, and 3 emissions on a phased schedule. CARB is finalizing implementation rules.

Category
Mandatory GHG emissions disclosure
Enforcement
Mandatory
Effective date
First Scope 1 & 2 reports due 2026; Scope 3 from 2027
Covered entities
US companies doing business in California with revenue >$1bn
Notes
Pair with SB 261 (climate-related financial risk).

Sources

Verified 2026-04-30

Related regulations

US-CA-SB261

California SB 261 – Climate-Related Financial Risk Act

United States (California) · California Air Resources Board (CARB)
Enacted (rulemaking in progress)

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
Primary source ↗Verified 2026-04-30
US-NY-S3456

New York Climate Corporate Data Accountability Act (Senate Bill S3456 / Assembly companion A4282)

United States (New York) · New York State Department of Environmental Conservation (DEC) (proposed)
Pending (passed NY Senate 10 February 2026; before NY Assembly)

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
Primary source ↗Verified 2026-04-30