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All US rules

California SB-253 and SB-261, corporate climate reporting

Cal. Health & Safety Code §§ 38532 and 38533 · Read 2026-08-15

Signed 7 October 2023. Climate-related financial risk reports and the first emissions reports fall due from 2026, with later scopes phased in.

Identifier

Identifier
Cal. Health & Safety Code §§ 38532 and 38533
Level
State CA
Status
Phased
Adopted
2023-10-07
Applies from
2026-01-01
Supervisory bodies
CARB

Named requirements

  • Scope 1 and Scope 2 emissions reporting

    Health & Safety Code § 38532(c)

    Annual emissions disclosure for entities above the revenue threshold doing business in California.

  • Scope 3 emissions reporting

    Health & Safety Code § 38532(c)(2)

    Value chain emissions, reported after the first Scope 1 and 2 cycle.

  • Third-party assurance

    Health & Safety Code § 38532(c)(3)

    Independent assurance of the reported emissions, at a level that rises over time.

  • Climate-related financial risk report

    Health & Safety Code § 38533

    Public report on climate-related financial risk and the measures taken.

Official source

Change monitoring

The row is re-read against the publisher's own publication on a fixed interval. The dates below can be checked on the spot and travel with the API response.

Change monitoring
FieldValue
RegisterCARB, Cal. Health & Safety Code §§ 38532 and 38533
PublisherCalifornia Air Resources Board
Last read2026-08-15
IntervalEvery 30 days
Next re-read2026-09-14
StatusRe-read overdue
Open the register at the publisher

Row history

Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.

Row history
DateEventSource
2026-08-15Row read against the official publicationCalifornia Air Resources Board
2026-01-01Date of application according to the publisherCalifornia Air Resources Board
2023-10-07Adopted under Cal. Health & Safety Code §§ 38532 and 38533California Air Resources Board

Monitoring states when the row was checked, not how the legal position should be assessed.

Cite this row

The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.

Cal. Health & Safety Code §§ 38532 and 38533, California SB-253 and SB-261, corporate climate reporting. NovaCopilot, https://legal.exploreworldai.com/us/regler/california-sb253-sb261 (hämtad 2026-11-02, bevis sha256:dbf4d7b95aadfba5, bygge legal-2026-11-02).

Machine addressHow to cite the platform
sha256:
dbf4d7b95aadfba58f9e375e17213a8d47c047e34c22af0e6106b4fac86d3648
hämtad:
2026-11-02
source_confidence:
derived
bygge:
legal-2026-11-02
officiell källa:
https://ww2.arb.ca.gov/

Derived path to the publisher. The address is built from the identifier and lands in the publisher's own register. ww2.arb.ca.gov.

The row is a source reference with an official identifier. No legal advice and no compliance decision.

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