California SB 253 / 261Framework in the Knowledge Hub

California Air Resources Board·Framework

California SB 253 and SB 261

California's climate disclosure laws: Scope 1, 2 and 3 emissions reporting under SB 253 and climate-related financial risk reporting under SB 261.

  • 15 disclosures catalogued
  • 11 disclosure cards live
  • Guides in preparation
  • 2023 statutes

✓ LRA AI Assistant · Human-in-the-loop

Ask about California SB 253 / 261 reporting

Practical answers for your reporting context — and the exact guide, disclosure card or report example to open next. Your first two answers are free without signing in.

Try
2 free answers Automated · the LRA team is one click away

Answers from reviewed LRA guidance · 275 disclosure cards · 1,211 indexed reports

One way in, for now

Disclosure guides

Understand the questions behind the standards.

The guide tier for California SB 253 / 261 is not started. GRI is drafted first, and the same four layers — pillar guides, articles, FAQ cards and expert notes — follow here after ESRS.

Guides after ESRS

Disclosure cards

Prepare a disclosure from requirement to sign-off.

One card per requirement: the fields to collect, the claims to verify, the evidence to retain, where judgement is usually needed, and how real companies reported it — with page-level citations into the indexed report corpus.

11 of 15 disclosures carded

Browse California SB 253 / 261 cards →

LRA educational guidance · Not issued or endorsed by CARB

What is in California SB 253 / 261

Two statutes, two different obligations

SB 253 is an emissions reporting law and SB 261 a climate-risk reporting law. They reach different revenue thresholds and are satisfied by different documents.

  1. 01
    SB 253

    Scope 1 and 2 emissions, then Scope 3, with assurance phased in.

  2. 02
    SB 261

    A public report on climate-related financial risk.

  3. 03
    Scope

    Entities doing business in California above the statutory revenue thresholds.

Popular right now

Where people go first

Disclosure card · SB253-ASSURANCE Third-party assurance Open → Disclosure card · SB253-METHODOLOGY GHG Protocol methodology and reporting basis Open → Disclosure card · SB253-REPORTING-TIMELINE Reporting timeline and filing status Open → Disclosure card · SB253-SCOPE-1 Scope 1 greenhouse gas emissions Open →

Browse every California SB 253 / 261 disclosure → Search the whole Hub →

Compare with

The frameworks next to this one.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet

Go deeper · California SB 253 / 261

California climate disclosure training

What SB 253 and SB 261 require of a company doing business in California, and how to prepare for both.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See course formats
Preview · noindex · /en/knowledge-hub/california/