As previously reported, California may soon pass the most stringent Environmental, Social, and Governance ("ESG") disclosure requirements in the nation, surpassing even...
Since the California Climate Corporate Data Accountability Act
(aka "SB 253") was introduced by Senator Scott Wiener, it
has undergone several changes. SB 253 will now delay Scope 3
emissions reporting to one year after companies must disclose Scope
1 and Scope 2 emissions. Meaning
Scope 1 and 2 disclosures will begin in 2026, while Scope 3
discloses will begin in 2027.
Scope 1 emissions include direct emissions such as fuel
burned.
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