New climate reporting requirements to take effect in California - Dentons
California's new climate reporting requirements (SB 253 and SB 261) will mandate greenhouse gas emissions and climate-related financial risk disclosures for large companies operating in California, with phased deadlines starting in 2026.
Aforeworn detected this change in the ESG & Climate Disclosure space on August 15, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. Public and private companies with annual revenues over $1 billion (SB 253) and over $500 million (SB 261) that do business in California, including those headquartered elsewhere. should confirm how it applies to their specific situation before acting. There is a time constraint attached: SB 253: first report due in 2026 for 2025 data; SB 261: first report due by January 1, 2026. (Exact dates may vary; confirm in the final regulations.). 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
New mandatory annual disclosure of Scope 1, 2, and 3 greenhouse gas emissions (SB 253) and biennial climate-related financial risk reports (SB 261), with third-party assurance required for emissions reports.
Who it affects
Public and private companies with annual revenues over $1 billion (SB 253) and over $500 million (SB 261) that do business in California, including those headquartered elsewhere.
What you must do
Begin preparing to measure and report greenhouse gas emissions across your value chain, and assess climate-related financial risks; engage assurance providers and establish data collection processes.
Deadline
SB 253: first report due in 2026 for 2025 data; SB 261: first report due by January 1, 2026. (Exact dates may vary; confirm in the final regulations.)
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