The ESG register · United States

California Voluntary Carbon Market Disclosures Act, AB 1305

Carbon neutrality claims must be supported by published information on project, methodology and verification.

Identifier

Health & Safety Code §§ 44475-44475.2 (AB 1305, 2023)

Status

in force

Applies

2024-01-01

Supervisor

California Attorney General

Who is covered

Anyone selling, buying or using voluntary carbon credits or making climate claims in California.

Requirements in the text

• § 44475

  Project information from the credit seller

  Anyone marketing or selling voluntary carbon offsets in California must publish on its website the project name and location, project type, protocol used, timing of the project and of the reduction, who verified it, and how permanence and leakage are handled. The information must be updated at least annually and be accessible without registration.

  Example , A credit broker publishes a project table with protocol reference and verification date for all 23 forestry projects in its portfolio.

• § 44475.1

  Substantiation behind a carbon neutrality claim

  A company operating in California that claims carbon neutrality, net zero or significantly reduced climate impact must publish on its website how the claim was determined, whether it rests on independent verification, and how any reductions are measured on an ongoing basis. The disclosure must let an outsider follow the calculation.

  Example , A beverage brand marketing a carbon neutral product publishes the per-litre calculation basis and states what share is met by purchased credits.

Counterpart in the other regime

• Empowering Consumers · EU · Direktiv (EU) 2024/825: CELEX 32024L0825
• FTC Green Guides · United States · 16 CFR Part 260

Official source - California Legislative Information, AB 1305 · read 2026-09-01 · Green claims and marketing