Illustration of the ISSB global baseline for sustainability disclosure — IFRS S1 and IFRS S2 four-pillar framework converging across China CSDS, EU CSRD, and US California SB 253/261
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ISSB Global Baseline: IFRS S1/S2 Sustainability Disclosure Guide

BySW Accounting admin

What is the ISSB global baseline for sustainability disclosure, and why does it matter in 2026? The International Sustainability Standards Board (ISSB) — established by the IFRS Foundation — issued IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures) as a global baseline for how companies report sustainability information to investors. By 2026,…

Illustration of California SB 253 Scope 1 and Scope 2 emissions measurement — GHG Protocol methodology, location-based vs market-based dual reporting, June 30 2026 filing
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SB 253 Scope 1+2 Guide: June 2026 Filing + Limited Assurance

BySW Accounting admin

How do California SB 253 reporting entities measure Scope 1 and Scope 2 emissions for the June 30, 2026 first filing? SB 253 (Health & Safety Code §38532) requires U.S. companies with revenues over $1 billion doing business in California to publicly disclose Scope 1 (direct) and Scope 2 (purchased energy) greenhouse gas emissions starting…

Illustration of California SB 261 climate-related financial risk reporting — TCFD four-pillar framework and January 1, 2026 first-cycle deadline
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SB 261 Climate Financial Risk Reporting: TCFD Guide Jan 2026

BySW Accounting admin

What does California SB 261 require for climate-related financial risk reporting? California’s SB 261 (Public Resources Code §38533, the Climate-Related Financial Risk Act, as amended by SB 219) requires U.S. companies with annual revenues over $500 million doing business in California to publish a biennial climate-related financial risk report. The first report is due January…

Illustration of Scope 3 supplier emissions reporting for California SB 253 — GHG Protocol value chain methodology and 5-step vendor engagement program
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Scope 3 Supplier Emissions for SB 253: 5-Step Vendor Engagement Guide

BySW Accounting admin

How do California companies collect Scope 3 supplier emissions data for SB 253? California’s SB 253 requires companies with over $1 billion in U.S. revenue doing business in California to disclose Scope 1, 2, AND 3 greenhouse gas emissions — with Scope 3 disclosure due January 1, 2027 (based on 2026 fiscal year data). Because…

Illustration of CARB SB 253 August 2026 reporting deadline and SB 261 court injunction — California climate disclosure enforcement update
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CARB SB 253 August 2026 Deadline: California Climate Disclosure Enforcement Update

BySW Accounting admin

What’s the latest status on California’s CARB SB 253 enforcement timeline and SB 261 court injunction? The California Air Resources Board (CARB) approved its SB 253 / SB 261 implementing regulation on February 26, 2026, setting an initial Scope 1 and Scope 2 GHG reporting deadline of August 10, 2026 for SB 253. A November…

Illustration of California climate disclosure laws SB 253 and SB 261 — Scope 1-3 emissions and climate financial risk reporting compliance
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California Climate Disclosure SB 253 and SB 261: 2026 Compliance Guide

BySW Accounting admin

What are California climate disclosure laws SB 253 and SB 261 — and who must comply in 2026? California’s Climate Corporate Data Accountability Act (SB 253) requires companies with annual revenue above $1 billion that do business in California to disclose Scope 1, 2, and 3 greenhouse gas emissions. SB 261 (Climate-Related Financial Risk Act)…