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California Climate Disclosure Laws

California's climate disclosure legislation represents the most significant mandatory climate reporting requirements ever enacted in the United States. SB 253 and SB 261 impose new obligations on thousands of companies doing business in California, covering greenhouse gas emissions reporting across all three scopes and climate-related financial risk disclosure. This report explains exactly what each law requires, which companies are covered, what the timelines look like, and how organizations should approach data collection, verification, and reporting to meet compliance obligations without getting caught flat-footed by the deadlines.