Question 1

What does this issue of The Sheet cover?

Accepted Answer

A practical overview of California’s climate accountability laws (SB 253 & SB 261), what disclosures they contemplate, and how to prepare amid ongoing rulemaking.

Question 2

Who may be in scope and when?

Accepted Answer

Coverage depends on doing business in California and meeting statutory thresholds, with phased timing. Confirm applicability and deadlines for your entities and filings.

Question 3

What are the core disclosures?

Accepted Answer

Annual greenhouse gas emissions (Scopes 1–2 and, where required, Scope 3) and a biennial climate-related financial risk report that describes risks and mitigation.

Question 4

What is CARB’s role now?

Accepted Answer

CARB is developing implementing regulations and guidance. Monitor official FAQs and workshops for methods, timing, and enforcement details.

Question 5

What should teams do in the next 90 days?

Accepted Answer

Map scope and timelines, initiate Scope 1/2 controls with a Scope 3 screen, assign governance, plan evidence trails and assurance, and align legal/reporting on a disclosure calendar.

California Climate Disclosure Laws

The Sheet Volume 7

California Climate Disclosure Laws

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