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.
| Field | Value |
|---|---|
| Register | CARB — Cal. Health & Safety Code §§ 38532 and 38533 |
| Publisher | California Air Resources Board |
| Last read | 2026-08-15 |
| Interval | Every 30 days |
| Next re-read | 2026-09-14 |
| Status | Checked against the publisher |
Row history
Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.
| Date | Event | Source |
|---|---|---|
| 2026-08-15 | Row read against the official publication | California Air Resources Board |
| 2026-01-01 | Date of application according to the publisher | California Air Resources Board |
| 2023-10-07 | Adopted under Cal. Health & Safety Code §§ 38532 and 38533 | California 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. ExploreWorld Legal, https://legal.exploreworldai.com/us/regler/california-sb253-sb261 (hämtad 2026-08-25, bevis sha256:cf7b398e82efc36e, bygge legal-2026-08-25).
- sha256:
- cf7b398e82efc36e1d53352be88efa51320e3219e2b48800c7f2f1f8ca93a993
- hämtad:
- 2026-08-25
- source_confidence:
- derived
- bygge:
- legal-2026-08-25
- 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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act