Two California laws require large companies doing business in the state to disclose their emissions and climate-related financial risks — whether or not they are headquartered in the US.
SB 253, the Climate Corporate Data Accountability Act, requires companies with more than US$1bn in annual revenue to report Scope 1 and 2 emissions, then Scope 3, with assurance. SB 261 requires companies with more than US$500m in revenue to publish a climate-related financial risk report every two years. The California Air Resources Board (CARB) implements both. SB 261 is currently paused by a Ninth Circuit injunction issued on 18 November 2025; SB 253 is proceeding.
The full course goes from the legal text to the working file your client or finance team needs. Join the waitlist to hear first when it opens.
This hub is general information for professional education. It is not legal or tax advice.