California SB 253: Who Must Report Carbon Emissions in 2026?
Clarity for a changing planet — SustainabilityAwakening.com
California climate laws
Two disclosure laws
SB 253emissions data
SB 261climate risk report
Both reach US companies that do business in California.
Who reports
Revenue above $1 billion
$1B+
US-organized entities doing business in California, tested entity by entity.
Source: HSC 38532
First deadline
Scope 1 & 2 due
10 Nov 2026
Prior fiscal year emissions, filed with CARB.
Source: CARB, Oct 2026
First-year relief
Existing data is accepted
Use data held by 5 Dec 2024, or file a statement on letterhead if none existed.
Source: CARB rule
Next: Scope 3
Value-chain emissions from 2027
Supplier, product and transport emissions join the report. CARB sets the date in a later rule.
Assurance
Auditors arrive in 2027
2026not required
2027limited
2030reasonable
Source: HSC 38532; CARB
Penalties
Up to $500,000 a year
Good-faith Scope 3 misstatements are protected; 2027–2030 fines apply only for not filing.
Source: HSC 38532
SB 261
Climate risk reports on hold
Firms above $500M must report every 2 years, but a Ninth Circuit injunction pauses it.
Source: CARB SB 261 docket
Act now
Three steps
1. Map entities$1B test
2. File by10 Nov 2026
3. Build Scope 3for 2027