The ESG register · United States

California Climate Corporate Data Accountability Act, SB 253

Scope 1 and 2 reported from 2026 and scope 3 the year after, with assurance at rising levels.

Identifier

Health & Safety Code § 38532 (SB 253, 2023)

Status

phased

Applies

2026-01-01

Supervisor

California Air Resources Board (CARB)

Who is covered

Companies with over one billion dollars in global revenue doing business in California.

Requirements in the text

• § 38532(c)(2)(A)

  Annual scope 1 and 2 reporting

  Companies doing business in California above the stated revenue threshold must annually disclose scope 1 and scope 2 emissions for the prior fiscal year. Reporting follows the Greenhouse Gas Protocol with its method choices and organisational boundaries and is filed with the emissions reporting organisation designated by the regulator. The information must be publicly available and searchable.

  Example — A US retail chain with 2.3 billion dollars in revenue reports store electricity and vehicle fleet as scope 1 and 2 for the calendar year, even though its head office sits outside the state.

• § 38532(c)(2)(B)

  Scope 3 value chain reporting

  The same companies must report material scope 3 value chain emissions, starting the year after scope 1 and 2 were first reported. Reporting follows the Greenhouse Gas Protocol categories for upstream and downstream emissions, stating methods and data sources. Filing follows the timeframe the regulator sets.

  Example — The chain reports purchased goods, transport and customer travel as material scope 3 categories, noting that customer travel was estimated with an industry average absent primary data.

• § 38532(c)(3)

  Independent assurance of the data

  The emissions data must be assured by an independent provider experienced in greenhouse gas accounting, starting at limited assurance for scope 1 and 2 with a stated move to reasonable assurance. The assurance report is published alongside the data. The provider may not hold advisory engagements that compromise independence.

  Example — The company engages an accredited assurance firm that does not simultaneously build its climate model, and publishes the assurance report as an annex to the emissions filing.

Counterpart in the other regime

• CSRD · EU · Direktiv (EU) 2022/2464 — CELEX 32022L2464
• ESRS · EU · Delegerad förordning (EU) 2023/2772 — CELEX 32023R2772

Official source — California Legislative Information, SB 253 · read 2026-09-01 · Climate and sustainability reporting