Two landmark bills, SB 253 and SB 261, are now in effect, requiring companies that do business in California to disclose their emissions and climate-related risks, starting as soon as 2026.

What's required?

SB 253 - GHG Emissions Reporting:

🔹 Disclose annual Scope 1 & 2 emissions starting in 2026

🔹 Disclose annual Scope 3 emissions from 2027

SB 261 - Climate Risk Disclosure:

🔹 Biennial reporting on climate-related financial risks starting January 1, 2026

🔹 Reports must be publicly available on the company’s website

Who is in scope?

Any public or private company - U.S. or international - that is “doing business in California” and meets the following thresholds:

🔹 Greater than $500 million but less than $1 billion in annual revenue must comply with SB 261 (climate risk disclosure) only

🔹 Greater than $1 billion in annual revenue must comply with both SB 253 (emissions disclosure) and SB 261 (climate risk disclosure)

⚖️ These sweeping rules apply to thousands of global companies with California ties - marking a major shift toward mandatory, investor-grade climate disclosure.

Stay ahead of regulatory and reputational risk

The Integrum Platform has already identified 500+ companies with over $1 billion in revenue that are at risk of non-compliance under California’s new climate disclosure laws - a critical blind spot investors can’t afford to ignore.

Use our Screening & Reporting solutions to make your SB 253 & SB 261 reporting quick and painless.

ESG Intelligence which is fast, transparent and affordable - only on the Integrum Platform.