If your company does business in California, the climate compliance clock is ticking.
Two new state laws—SB 253 and SB 261—introduce mandatory emissions and risk reporting requirements starting in 2026. Understanding what’s due and when is critical.
This timeline breaks down the major deadlines, what’s required, and how to prepare.
At-a-Glance: Key Dates
Date
Requirement
Jan 1, 2025
SB 253 regulations must be adopted
Jan 1, 2026
First SB 253 Scope 1 & 2 disclosures due
Jan 1, 2026
First SB 261 risk report due
2027 (mid-year)
SB 253 Scope 3 disclosures begin (180 days after Scope 1 & 2)
2030
Reasonable assurance required for Scope 1, 2, and Scope 3 emissions
Visual Timeline
SB 253: Emissions Disclosure Timeline
Applies to: Companies with $1B+ in annual revenue doing business in California What’s required: Annual public disclosure of Scope 1, 2, and 3 GHG emissions Standard: Greenhouse Gas Protocol Assurance: Third-party limited (then reasonable) assurance required
Timeline:
Year
Disclosure
Notes
2025
CARB adopts implementing rules
Deadline: Jan 1, 2025
2026
First Scope 1 & 2 reporting
Must follow GHG Protocol
2027
First Scope 3 reporting
Due within 180 days after Scope 1 & 2
2030
Reasonable assurance begins
For Scope 1, 2, and 3 (if required)
SB 261: Climate Risk Disclosure Timeline
Applies to: Companies with $500M+ in revenue doing business in California What’s required: Biennial climate-related financial risk reports Standard: TCFD (or equivalent, e.g. ISSB) Disclosure: Public on company’s website
Timeline:
Year
Disclosure
Notes
2026
First report due
Deadline: Jan 1, 2026
2028
Second report due
Continues every two years
What To Do Now
Here’s your checklist if you’re likely subject to SB 253 or SB 261:
Confirm revenue thresholds ($500M or $1B+)
Assess current GHG data collection capabilities
Identify emission data gaps (especially Scope 3)
Assign internal owners for climate risk reporting
Choose standards (GHG Protocol, TCFD, ISSB)
Set up a timeline tracker aligned to these dates
Prepare for assurance provider engagement (SB 253)
Need help with a full compliance checklist? Contact us for a walkthrough or book a demo.
FAQs
Do these laws apply to private companies?
Yes. SB 253 and SB 261 apply to both public and private companies that meet the revenue thresholds and do business in California. This includes subsidiaries and non-California headquartered firms operating in the state.
What if we already report to CDP or the SEC?
If your existing disclosures align with the GHG Protocol (for emissions) or TCFD/ISSB (for climate risks), you can reuse them for California compliance. The laws are designed to reduce duplication where possible.
What’s the penalty for non-compliance?
SB 253 carries a maximum penalty of $500,000 per year. SB 261 carries up to $50,000 per year. Penalties apply for non-filing, late filing, or publishing reports that are deemed inadequate or incomplete.
When do Scope 3 emissions need to be reported?
Scope 3 reporting begins in 2027 under SB 253. Companies must submit Scope 3 data no later than 180 days after their Scope 1 and 2 disclosures for that reporting year. Reasonable assurance is required by 2030.
