All About SB 253

Accurate. Traceable. Audit-Ready.

SB 253 (California Climate Corporate Data Accountability Act) is reshaping climate disclosure in the U.S. If you’re doing business in California and meet the revenue threshold, you’ll soon be required to disclose your greenhouse gas emissions publicly. Sprih makes compliance not only manageable but also a strategic advantage.
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What SB 253 requires?

SB 253 mandates annual disclosure of greenhouse gas emissions across all scopes.
You Must Report On What It Means
Scope 1 Direct GHG emissions from your own operations (fuel use, onsite combustion).
Scope 2 Indirect emissions from purchased electricity, steam, heating, and cooling.
Scope 3 Value chain emissions across suppliers, logistics, product use, and more—by far the largest share for most companies.

Who is it for?

Covered Companies

Public or private companies with annual revenues over $1 billion doing business in California.

Value Chain Partners

Even if your company isn’t directly in scope, expect requests from customers who are. Scope 3 disclosures rely heavily on supplier data.

Reporting Cadence

Reports due every two years starting January 1, 2026.

Timeline

You Must Report On What It Means
2026 First reporting year for Scope 1 and Scope 2 emissions (covering FY 2025).
2027 Scope 3 emissions disclosures begin (covering FY 2026).
Assurance Limited assurance required initially; reasonable assurance to follow in later years.

What You’ll Need to Report Under CSRD

Theme What You Must Disclose
GHG Inventory Scope 1, 2, and 3 emissions in alignment with the GHG Protocol.
Methodology Clear description of calculation methods, emission factors, and boundaries.
Assurance Independent third-party verification with audit-ready data trails.
Public Filing Reports submitted to CARB and made available in a digital registry.

What Do the Climate Experts Say?

Check out our blogs for deeper insights into SB 253 and related disclosure frameworks.
SB 253 assurance requirement for Scope 1, 2, 3 emissions with timelines and provider criteria
What is California’s SB 253?
  • 6 min read
Impact of California climate laws SB 253 and SB 261 on corporate reporting and compliance
Preparing for Climate Audits Under SB 253
  • 6 min read
SB 253 compliance checklist for California climate disclosure
How to Prepare for SB 253: A Compliance Checklist
  • 6 min read
Read more here
Challenges

Where Are You Likely to Face Issues?

Scope 3 Complexity

Gathering supplier and logistics data across the value chain.

Data Reliability

Inconsistent formats, missing emission factors, manual Excel work.

Audit Readiness

Maintaining traceability, evidence links, and version control.

Supplier Engagement

Encouraging upstream partners to provide reliable, timely data.

Alignment with Other Laws

Harmonizing disclosures with SB 261, CSRD rules, and voluntary standards like SBTi.

What Should Be Your Next Steps?

Start now on your scope 3 mapping

Identify hotspots across suppliers, logistics, and product life cycles—this is the hardest lift.

Build Audit-Ready Systems

Version-controlled data, evidence linking (invoices, bills, certificates), and clear methodology notes will save pain later.

Engage Your Suppliers

Educate and equip them with tools for emissions disclosure, your Scope 3 depends on their readiness.

Align Globally

Integrate SB 253 work with SB 261, CSRD, and other frameworks to avoid duplication and ensure consistency.

AI Agents Built for CSRD. Tailored to You.

  • DataSense
  • DataSense
To track global climate regulations and show you exactly what applies.
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  • AuditSense
  • AuditSense
No scrambling. No gaps. Your disclosures stand up to scrutiny.
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  • ReportSense
  • ReportSense
The report writes itself. Investor-ready, regulator-ready; built automatically from your data.
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  • ComplianceSense
  • ComplianceSense
To track global climate regulations and show you exactly what applies.
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  • KnowledgeSense
  • KnowledgeSense
To keep you updated on new laws, standards, and trends.
Learn more

Still Confused? Talk to our experts.

Connect with our experts if:
  • You want a clear breakdown of SB 253, its applicability, and its overlap with SB 261.
  • You need practical steps for supplier engagement and Scope 3 data collection.
  • You’re building systems to ensure your disclosures can withstand audit scrutiny.
Whether you’re in scope or in the value chain of those who are, Sprih helps you prepare with clarity and confidence.
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