Executive Summary: California Climate Laws SB-253 and SB-261

Key Takeaways

• SB-253 will impact over 5,300 companies and SB-261 will impact over 10,000 companies


• The new laws include disclosure of greenhouse gas emissions (scope 1, 2, and 3), assurance for scope 1, 2, and potentially scope 3 GHG emissions, TCFD-aligned climate-related financial risk disclosure requirements, and more

• This infographic includes five steps organizations can take now to prepare for California’s new climate disclosure regulations