California Climate Regulation: SB 253 & SB 261 Compliance Course
The course is delivered in English.
Prepare your company for the world’s most ambitious climate disclosure requirements.
Learn how to comply with California’s new climate laws – SB 253 (Climate Corporate Data Accountability Act) and SB 261 (Climate-Related Financial Risk Act) – and align your reporting with IFRS S2 and TCFD standards.
About the Course
California has adopted the world’s most advanced climate-disclosure legislation, requiring companies to prepare decision-grade greenhouse gas inventories and climate-related financial risk reports. These obligations affect thousands of organisations – including non-US companies – that conduct business in California and exceed statutory revenue thresholds.
The California Climate Regulation: SB 253 & SB 261 Compliance Course provides a practitioner-level understanding of the regulatory requirements and shows how to align your organisation’s sustainability, risk and financial reporting with the new standards.
You will learn how to:
- Interpret the scope and compliance expectations of SB 253 and SB 261
- Calculate and disclose GHG emissions across Scopes 1, 2 and 3 in line with the GHG Protocol
- Identify, assess and structure climate-related financial risks for disclosure
- Integrate IFRS S2 and TCFD principles into your governance, strategy and reporting
- Prepare systems, processes and data architecture for audit-ready compliance
California Climate Regulation: SB 253 & SB 261 Compliance Course: Practical implication is a personalised mentorship course built on 15+ years’ experience of ESG reporting for the leading national and global companies.
California SB 253 & SB 261 – Depth Where It Matters
We focus on the two California pillars: SB 261 (climate-related financial risk) and SB 253 (Scopes 1-3 disclosure). You’ll learn to produce a public, board-approved SB 261 risk report aligned to TCFD/IFRS S2, and to build a decision-grade GHG inventory for SB 253 with a clear assurance pathway. We also show how these outputs map to SEC, ISSB IFRS S1/S2 and CSRD-ESRS so one operating model serves multiple regimes.
SB 261 Climate-Risk Assessment that Ties to Finance
Run a complete risk assessment using sector-specific taxonomies, a qualitative scenario quick-start, and a mitigation/adaptation register linked to P&L, cash flow and the balance sheet. The result is a finance-literate narrative with defensible assumptions, not a marketing brochure.
Tailored to Your Organisation’s Risk & Data Profile
The programme is personalised to your sector and maturity – whether you’re early in risk assessment or already gathering value-chain data. One-to-one clinics cover risk identification, scenario thinking, governance wording, and Scope 3 method selection & supplier engagement, so Finance, Risk, Legal and Sustainability work from the same playbook.
Ready-to-use Templates & Best Practices (Specific Assets)
Access a concrete toolkit: an SB 261 Report Builder (section-by-section prompts and board-pack slides), an SB 253 Inventory Management Plan you can adopt, a Scope 3 decision tree + supplier data spec/PCF intake, and a publishing checklist for your SB 261 webpage (accessibility, timestamping, versioning, archiving). Each template is review-friendly for Legal/IR and built for audit evidence.
Looking for Tangible Learning Results?
Choose MENTOR-LED
Courses
In a complex, multi-dimensional field like sustainability reporting – with its many nuances – we believe only personalized mentoring can ensure a thorough understanding of the material, empowering you to apply it independently and effectively in real-world scenarios.
Looking for Tangible Learning Results?
Choose MENTOR-LED
Courses
In a complex, multi-dimensional field like sustainability reporting – with its many nuances – we believe only personalized mentoring can ensure a thorough understanding of the material, empowering you to apply it independently and effectively in real-world scenarios.
start any time
Start anytime and plan your sessions at your own convenience
1-2-1 via Zoom
Join interactive mentorship sessions led by our expert facilitator
theory + practice
Experience a dynamic blend of theoretical understanding and practical exercises
Theme 1: Introduction: The Climate Regulation Landscape in California
Theme 2: Understanding SB 253: GHG Disclosure Requirements and Scope
Theme 3: Understanding SB 261: Climate-Related Financial Risk Reporting
Theme 4: Calculating Emissions (Scope 1, 2, 3) under GHG Protocol
Theme 5: Aligning SB 253 / 261 with IFRS S2, TCFD, and CSRD Requirements
Theme 6: Data Governance and Internal Controls
Theme 7: Integrating Climate Data into Financial and Management Reporting
Theme 8: Verification, Assurance, and Audit Readiness
Theme 9: Stakeholder Communication and Transparency Strategies
Theme 10: Capstone Project: Designing a Compliance Roadmap
Our course blends the best of traditional and modern teaching methodologies
LIVE WORKSHOPS:
Interactive sessions led by industry expert.
HANDS-ON EXERCISES:
Apply your knowledge through practical exercises.
CASE STUDIES:
Real-world examples to reinforce learning.
MENTOR SUPPORT:
Get personalized guidance and insights throughout the course.
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ESG and Sustainability Professionals
Turn California’s SB 253 and SB 261 requirements into a repeatable, real-world compliance system. You’ll build a defensible Scope 1–3 inventory with an actionable Inventory Management Plan (IMP), develop clear disclosure tables, and produce a public SB 261 risk report aligned with TCFD and IFRS S2. All outputs are structured for seamless reuse under ESRS, IFRS, and SEC frameworks—saving time, reducing rework, and ensuring consistency across jurisdictions.
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Corporate Consultants and Auditors
Master how to scope and structure SB 261 reports in line with TCFD / IFRS S2. Evaluate Scope 1–3 methodologies (including Scope 3 category selection) and plan assurance approaches with sound sampling and documentation practices. Identify high-risk issues early—such as weak boundaries, unsubstantiated claims, or inconsistent factors—and advise clients confidently on governance, disclosure strategy, and public-posting readiness.
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International Companies with U.S. Operations
Build a California-grade reporting backbone that can be easily adapted for ESRS, IFRS, or SEC disclosure requirements. Understand how Scope 3 expectations differ between California and EU regimes, align global timelines, and reduce external spend through standardized supplier data and internal controls.
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CFOs, Controllers, and Finance Directors
Learn to translate SB 253 emissions and SB 261 climate risk into P&L, cash-flow, and balance-sheet implications. Build investor-ready disclosures backed by strong internal controls, documentation, and assurance pathways (limited → reasonable). Gain practical checklists and templates to streamline internal reviews, accelerate board approval, and prevent last-minute surprises with investors, lenders, and rating agencies.
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Legal and Compliance Experts
Design and oversee a defensible review and sign-off process for public SB 261 disclosures. Learn to calibrate language to avoid greenwashing and unsupported claims (offsets included), ensure parent-level consolidation and equivalency, and coordinate with Finance and Risk teams on documentation standards. Understand exactly what must appear on the public webpage, what can be referenced, and how to manage version control for compliant publication.
For all inquiries about the course, bespoke trainings, and group bookings, please feel free to reach out to us at lra@reporting.academy, and we will be delighted to assist you
