Scope
US entities doing business in California with >$1bn annual revenue (~2,600–5,400 entities)
United States · act
California SB 253 — Climate Corporate Data Accountability Act
California Health & Safety Code (SB 253, as amended by SB 219)
In forceApplies 2026-11-10
Penalties
Up to $500k/year; good-faith discretion for 2026; Scope 3 safe harbour to 2030
Last verified
2026-08-22
In plain language
What this law does
Annual public GHG reporting per the GHG Protocol: Scope 1/2 from 2026 under enforcement discretion, Scope 3 from 2027 (CARB proposal: five initial categories), assurance laddering from limited (2027) to reasonable (2030).
Core obligations
Annual Scope 1+2 (then Scope 3) emissions reports; independent assurance per CARB-accepted standards; parent-level filing permitted; fee payment
Dictionary
Terms defined in this law
- Entities doing business in California with total annual revenue **>US$1bn** (CARB initial list ≈2,600 entities).California SB 253 (Climate Corporate Data Accountability Act)
- **Scope 1 and Scope 2** from **2026** (FY2025 data); **Scope 3** from **2027** on CARB-set schedule (2026 data).California SB 253 (Climate Corporate Data Accountability Act)
- Limited assurance Scope 1/2 from 2026; **reasonable assurance from 2030**; Scope 3 assurance engagement decision by CARB by 2027.California SB 253 (Climate Corporate Data Accountability Act)
- Penalties up to **US$500,000/year**; safe harbour for good-faith Scope 3 misstatements until 2030.California SB 253 (Climate Corporate Data Accountability Act)
Claims