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

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)…