California SB 253 raises the bar for climate disclosure. If your organisation does business in California and falls within scope, you need reliable Scope 1, 2 and 3 data, a defensible reporting process and confidence in your public disclosure. We help clients turn the legislation into a practical programme of work.
SB 253 applies to companies with more than $1 billion in annual revenue that are doing business in California with more than $735k in California-sourced gross receipts (as reflected in California Franchise Tax Board figures). Reports follow GHG Protocol standards, and parent companies may file consolidated reports that cover in-scope subsidiaries.
Year 1 reporting covers Scope 1 and Scope 2 emissions only, with the first submission due by 10 November 2026 (covering FY2025 data for most entities).
Scope 3 reporting is expected to begin from the 2027 reporting cycle (tbc), so early category mapping and supplier data planning remain important.
No assurance is mandated for the initial 2026 submission; limited assurance is expected from the 2027 cycle, moving to reasonable assurance by 2030 (tbc).
We help you define scope, collect the right data and build a reporting process that is efficient enough to repeat year after year.
We assess applicability, reporting boundaries, current data maturity and the practical gaps between your current state and SB 253 readiness.
Using Sustrax and our Carbon Data Intelligence platform, CaDI, we help organise activity data, apply robust emissions factors and improve auditability.
From management information to public-facing disclosures, we help shape the reporting pack, supporting narrative and internal review process.
Our approach is designed to make SB 253 manageable across finance, sustainability, procurement and operations teams.
Identify in-scope entities, boundaries, owners and reporting expectations.
Capture activity data, define calculation logic and align supporting evidence.
Improve review points, methodology notes and assurance readiness across the workflow.
Prepare annual disclosures supported by clear documentation and repeatable processes.
We combine consultancy, software and verification capability so your compliance work is not fragmented across multiple providers.
Speak to our team about disclosure readiness, Scope 3 data and building a robust annual reporting process.