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United States · California · Scope 1–3
California's rules reach far beyond California.
There's no single federal law — instead California passed its own, and because so many companies do business there, it affects firms nationwide. Under SB 253, any company with over USD 1 billion in revenue doing business in California reports Scope 1, 2 and (from 2027) Scope 3. Under SB 261, companies over USD 500 million publish a climate-risk report every two years. Even below these thresholds, a large customer may ask you for the data.
SB 253 · first Scope 1–2 deadline
10 Aug 2026
218 days remaining
Who it applies to
- SB 253: >$1B revenue & doing business in California — Scope 1, 2, then 3 from 2027
- SB 261: >$500M revenue — a biennial climate-financial-risk report
- Even below the thresholds, a large customer may require the data from you
What your report must include
- SB 253: Scope 1, 2 and (from 2027) 3 under GHG Protocol, with limited assurance from 2027
- SB 261: biennial climate-related financial risk narrative aligned to TCFD / IFRS S2
?Check if this applies to you1 / 3
Do you do business in California?
At a glance
- Scope
- Scope 1–3
- SB 253
- >$1B revenue
- SB 261
- >$500M revenue
- Method
- GHG Protocol · TCFD