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California SB 253 — Climate Corporate Data Accountability Act

California Health & Safety Code (SB 253, as amended by SB 219)

In forceApplies 2026-11-10Verified 2026-08-25

Scope

US entities doing business in California with >$1bn annual revenue (~2,600–5,400 entities)

Penalties

Up to $500k/year; good-faith discretion for 2026; Scope 3 safe harbour to 2030

Last verified

2026-08-25

In plain language

What this law does

Annual public GHG reporting per the Dictionary termGHG ProtocolThe global standard framework for measuring and reporting greenhouse gas emissions, created by WRI and WBCSD, whose Scope 1, 2, and 3 structure underpins virtually all corporate carbon accounting.Read the full definition : Scope 1/2 from 2026 under enforcement discretion, Scope 3 from 2027 (CARB proposal: five initial categories), Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition laddering from limited (2027) to reasonable (2030).

Formal requirements

What the law requires

Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.

Who and what it covers

  1. Entities doing business in California with total annual revenue >US$1bn (CARB initial list ≈2,600 entities)

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

Metrics and KPIs

  1. Scope 1 and Scope 2 from 2026 (FY2025 data)

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

  2. Scope 3 from 2027 on CARB-set schedule (2026 data)

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

Assurance

  1. Dictionary termLimited assuranceLimited assurance is an assurance engagement that provides a lower level of confidence than reasonable assurance, usually expressed in a negative form of conclusion.Read the full definition Scope 1/2 from 2026

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

  2. Dictionary termReasonable assuranceReasonable assurance is an assurance engagement intended to provide a high, though not absolute, level of confidence over the subject matter assessed.Read the full definition from 2030

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

  3. Scope 3 Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition engagement decision by CARB by 2027

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

Enforcement

  1. Penalties up to US$500,000/year

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

  2. safe harbour for good-faith Scope 3 misstatements until 2030

    California SB 253 (Climate Corporate Data Accountability Act) — California SB 253 (Climate Corporate Data Accountability Act) · instrument-level citation

Claims

Explore claims affected by this source

Search or filter the reviewed connections, then open one claim for its full market-by-market assessment.

  • Independently verified sustainability reportDictionary termSustainability ReportThe periodic public account of an organisation's sustainability performance — from voluntary brochure to regulated disclosure document.Read the full definition
    Why this claim is connected

    Dictionary termAccuracyA core quality principle for emissions and sustainability data: reported values should be systematically neither over- nor understated, with uncertainty reduced as far as practicable.Read the full definition of level/scope

  • Net-zero supermarket by 2040Dictionary termNet zeroA state in which anthropogenic greenhouse-gas emissions are balanced by anthropogenic removals over a specified period and within a defined boundary.Read the full definition
    Why this claim is connected

    Plan on file; claims reconcile with any CARB filings.

  • Net-zero fashion by 2040Dictionary termNet zeroA state in which anthropogenic greenhouse-gas emissions are balanced by anthropogenic removals over a specified period and within a defined boundary.Read the full definition
    Why this claim is connected

    Plan on file; consistency with CARB filings if in scope.

  • Halve our emissions by 2030, net zero by 2050Dictionary termNet zeroA state in which anthropogenic greenhouse-gas emissions are balanced by anthropogenic removals over a specified period and within a defined boundary.Read the full definition
    Why this claim is connected

    Documented plan; figures reconcile with any CARB-filed data.