Chapter 08 · Finance, data & evidenceSustainability Language
Biennial **climate-related financial risk report** consistent with **TCFD/ISSB (IFRS S2)** framework + measures adopted to reduce/adapt; first reports **1 Jan 2026** (CARB granted de facto flexibility to publish during 2026).
Definition
Biennial **climate-related financial risk report** consistent with **TCFD/ISSB (IFRS S2)** framework + measures adopted to reduce/adapt; first reports **1 Jan 2026** (CARB granted de facto flexibility to publish during 2026).
References
United Statesdisclosure
Biennial **climate-related financial risk report** consistent with **TCFD/ISSB (IFRS S2)** framework + measures adopted to reduce/adapt; first reports **1 Jan 2026** (CARB granted de facto flexibility to publish during 2026).
California SB 261 — Climate-Related Financial Risk ActCalifornia SB 261 (Climate-Related Financial Risk Act) · verified 2026-08-22
Overview
The overview for this term is being prepared.