California Climate Disclosure Rules, ESG Compliance and Scope 3 Reporting Risks [Podcast] - The National Law Review
California's climate disclosure rules (SB 253 and SB 261) are advancing, requiring companies to report Scope 1, 2, and 3 emissions. This podcast discusses compliance risks and the SEC's climate rule, CSRD, and assurance requirements.
Aforeworn detected this change in the ESG & Climate Disclosure space on July 6, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. Public companies, large private filers in California, EU-market exporters, sustainability consultants should confirm how it applies to their specific situation before acting. There is a time constraint attached: SB 253: Reporting starts in 2026 for 2025 data; SB 261: Reporting starts in 2026. Deadlines are approaching for data collection.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors ESG & Climate Disclosure continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
California's SB 253 and SB 261 are moving forward, mandating GHG inventory and climate-related financial risk disclosures, including Scope 3 emissions, with assurance requirements.
Who it affects
Public companies, large private filers in California, EU-market exporters, sustainability consultants
What you must do
Begin preparing GHG inventories and assessing Scope 3 emissions; evaluate readiness for assurance and alignment with CSRD if exporting to EU.
Deadline
SB 253: Reporting starts in 2026 for 2025 data; SB 261: Reporting starts in 2026. Deadlines are approaching for data collection.
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Start your free trialRelated changes in ESG & Climate Disclosure
- Climate Disclosure Update: Six Weeks to Go Before California’s First GHG Emissions Reporting Deadline Approaches - JD Supra
- California Pushes Back Deadline for First Corporate Climate Reports to November - ESG Today
- Datamaran Launches New Tools to Support CSRD, ISSB Compliance, Governance - ESG Today
- California Sets August 2026 Deadline for First Corporate Climate Reports - ESG Today
- California climate disclosure laws: Ninth Circuit hears oral argument; no ruling yet - White & Case LLP