California's emissions disclosure requirements

California Senate Bills SB-219, SB-253, SB-261

California's emissions disclosure requirements

Are you at a public or private corporation operating in California with revenues over $500 million? According to SB-219, you may have to comply with the recently updated climate disclosures specified in SB-253 and SB-261.

Grain can work with you to answer these questions.

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What is SB-219?

SB-219 is the abbreviation for Senate Bill 219. It was signed into law in October 2024 and makes significant amendments to California’s climate disclosure law established in SB-253 (Climate Corporate Data Accountability Act) and SB-261 (Climate-Related Financial Risk Disclosure Act).

It strengthens corporate climate reporting standards aligning California with global best practises ensuring comprehensive reporting on greenhouse gas (GHG) emissions and climate-related risks.

When do SB-253 and SB-261 apply?

These pieces of legislation apply to public and private companies operating in California that have annual revenues over $1 billion for SB-253 and between $500 million and $1 billion for SB-261.

Companies will need to comply with SB-261 by the 1st of January 2026 and report their 2026 Scope 1 and 2 emissions under SB-253. They will need to also include Scope 3 emissions by a date specified by the California Air Resource Board (CARB) at the time of initial submission.

What are the disclosure requirements under SB-253 and SB-261?

SB-219 is meant to significantly enhance the visibility of corporate GHG emissions, helping investors, regulators, and stakeholders evaluate companies’ climate impacts and risk exposure.

SB-253 (Climate Corporate Data Accountability Act) expects companies to report their Scope 1 (direct), Scope 2 (indirect from purchased electricity, steam, heating, and cooling) and Scope 3 (value chain) emissions, demanding rigorous transparency across all scopes. Further regulation around these disclosures will come into force on July 1, 2025.

SB-261 (Climate-Related Financial Risk Disclosure Act) requires climate risk disclosures in line with the Task Force on Climate-Related Financial Disclosures (TCFD). TCFD is a globally recognised framework, emphasizing physical risks, transition risks, and financial impacts of climate change.

Why work with Grain?

Grain helps clients comply with SB-253 and SB-261. We provide support in measuring a full annual or multi-year carbon footprint (calculations and report including scopes 1, 2, and 3) and help with the creation of a credible carbon reduction plan.

We can also help your business to effectively disclose climate-related risks according to the TCFD framework.

Get in touch today to see how we can help!

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California's emissions disclosure requirements

California Senate Bills SB-219, SB-253, SB-261

California's emissions disclosure requirements

Carbon footprinting work

Impact Data Solutions

Pegasus Group

Bio Capital

What is SB-219?

When do SB-253 and SB-261 apply?

What are the disclosure requirements under SB-253 and SB-261?

Why work with Grain?

Trusted by

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