Navigating California’s climate disclosure laws: A practical guide
California’s new climate laws mark a shift in how companies must measure, verify and communicate their environmental impact. However, regulatory uncertainty remains. Definitions are evolving; environmental, social and governance (ESG) reporting timelines are shifting; and assurance requirements are tightening.
The question for leaders isn’t whether to act—but how to act wisely, promptly and strategically.
Why this matters now
- The deadline for the first SB 253 report has been set as Aug. 10, 2026
- SB 261 is currently paused—but not canceled—and could return quickly
- Assurance requirements will escalate quickly
- Climate data is becoming core enterprise data, scrutinized by regulators, investors and stakeholders
Organizations that delay now risk scrambling later—at a higher cost and with greater exposure.
What this guide covers
This in-depth guide breaks down California’s climate disclosure requirements and translates them into clear, actionable steps for business leaders.
You’ll learn:
- Who SB 253 applies to and what must be disclosed
- How Scope 1, 2 and 3 emissions reporting works
- What “materiality” means—and how regulators expect you to determine it
- How to build a compliance-ready workstream
- How to choose the right ESG assurance provider—and when to engage them
- How to turn compliance into stronger governance and resilience
The guide also includes a practical action checklist and answers to the most common questions about sustainability assurance, global operations and data.
Who should read this guide
- CEOs, chief financial officers and executive leadership teams
- Finance, accounting and risk professionals
- ESG, sustainability and compliance leaders
- Private equity–backed and growth-stage companies operating in California
Get the clarity you need to move forward
California is setting the pace for climate disclosure in the United States. Understanding what’s required—and how to prepare—can help your organization stay compliant, confident and competitive.
Read the full guide to understand SB 253, reduce uncertainty and build a smarter path to compliance.