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California SB 261: Climate-Related Financial Risk Act·Disclosure SB261-REPORTING-TIMELINE

Biennial reporting timeline and enforcement status

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de CARB.

Pasaporte publicado

Revisión pendiente
··· En revisión Revisión editorial en curso Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma. Úsela junto con la fuente oficial de CARB mientras dure esa revisión.

Norma

California SB 261: Climate-Related Financial Risk Act

Disclosure SB261-REPORTING-TIMELINE · 2026-initial-regulation-as-amended-sb219

En vigor

2023-10-07

Fuente oficial: Abrir ↗

Última revisión

Material formativo de LRA · No emitido ni avalado por CARB

Foco de la divulgación

This disclosure is about keeping a regular, two-year reporting cycle in place and being able to show that the organisation is actually meeting it. In practice, the focus is on whether the organisation has a repeatable process for preparing and updating the required climate-related information on time, rather than treating it as a one-off exercise.

The practical question is how broadly the reporting approach is applied across the business. Organisations should think about whether the information covers the parts of the group or operations that are relevant to the disclosure, not just a single flagship site or a narrow pilot area. The aim is to show a consistent, organisation-wide reporting rhythm that can be maintained over time.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de CARB.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Reporting frequency Whether this filing is due every two years or not, based on the organisation’s current reporting obligation. Legal/compliance tracker, reporting calendar, or statutory assessment note showing the current filing cadence. Legal / Sustainability reporting
Enforcement position The present status of how the requirement is being enforced, using the latest official position the organisation is relying on. Regulatory update log, legal memo, or counsel note recording the current enforcement view and date checked. Legal / Compliance
Covered reporting period The time span the report is meant to cover, with clear start and end dates for the cycle being reported. Reporting calendar, policy note, or board paper stating the period covered for this filing. Sustainability reporting / Finance
First filing deadline The date by which the first report must be filed under the statute, as currently interpreted for the organisation. Statutory tracker, legal advice, or compliance calendar showing the first due date and basis for it. Legal / Compliance
Filed on date The actual date the report was submitted, as recorded by the filing process or portal confirmation. Submission receipt, portal confirmation, or email acknowledgement showing the date and time sent. Sustainability reporting / Legal
Voluntary filing flag Whether the report was submitted voluntarily rather than because it was due under the current obligation. Filing decision note, legal assessment, or submission record showing the voluntary status at the time of filing. Legal / Sustainability reporting
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Cómo prepararlo

Confirm whether this filing is on the two-year reporting rhythm and note the organisation’s current position on enforcement, so the timeline basis is clear before you start drafting.
Set the reporting period you are covering and identify the first date the law expects for this report, using the same period consistently across the pack.
Gather the source records that support the timeline entries, including internal approvals, filing logs, and any dated evidence that shows when the report was prepared and sent.
Prepare the final timeline details in plain language: the period covered, the first statutory due date, the actual submission date, and whether the filing was made as a voluntary action.
Record any exclusions, assumptions, or changes in status that affect the timeline, and explain why they were applied so the evidence trail is easy to follow.
Check the completed disclosure against the official source before release, making sure the dates, status statements, and reporting-cycle description still match the latest authoritative guidance.

Solicitar los datos

Request the reporting timeline and filing status details

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Are we on a biennial filing track for this reporting cycle, and what is the current status of the filing, deadline, and any voluntary submission record?

Use your organisation’s own labels first, then map them to the reporting timeline fields. For example, if your team talks about filing windows, submission tracking, or regulatory notices, use those terms in the request and only translate them into the disclosure fields when you compile the evidence. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.

Solicitud débil

Please provide the SB 261 reporting timeline evidence and enforcement status for the disclosure.

Por qué falla: It uses framework language that may not match how the business tracks filings, and it does not tell the owner which internal record to pull, which dates matter, or how to distinguish a planned filing from a voluntary submission. That makes it harder to answer quickly and consistently.

Solicitud mejor

Please send the filing calendar entry, legal tracker extract, or board-approved note for [reporting cycle] covering [entity/group], showing whether this cycle is on a biennial filing track, the current filing status, the first-filing deadline used, the submission date, and whether any filing was made voluntarily. Include the source, last-updated date, and any short status note.

Plantilla de correo formal
Subject: Request for filing timeline and status evidence for [reporting cycle]\n\nDear [name/team],\n\nPlease could you share the evidence we need for the [reporting cycle] filing timeline and status check for [entity/group]? We are looking for the internal record that shows:\n- whether this reporting cycle is on a biennial track\n- the current filing status\n- the deadline used for the first filing in scope\n- the submission date, if already sent\n- whether any submission was made on a voluntary basis\n\nPlease include the source record, the date it was last updated, and any note that explains the status. If the information sits in a tracker, board paper, legal memo, or filing calendar, a copy or extract is fine.\n\nThis is a possible LRA training template; please adapt it to your organisation’s own terms and check the source material before sign-off.\n\nMany thanks,\n[preparer name]
Versión corta para Teams / Slack
Hi [name/team] — could you send over the filing tracker / legal note / calendar entry for [reporting cycle] covering [entity/group]? We need the record showing whether this is on a biennial track, the current filing status, the first-filing deadline used, the submission date, and whether anything was filed voluntarily. Please add the source and last-updated date. Thanks.

Ejemplos sectoriales

Financial services

Contexto. A regulated group tracks climate-related filings through Legal and Company Secretariat, with deadlines logged in a compliance calendar.

Solicitud adaptada. Please share the compliance calendar entry and any supporting note for [reporting cycle] covering [entity/group], showing whether this filing cycle is on a biennial track, the current filing status, the first-filing deadline used, the submission date, and whether any filing was made voluntarily.

Ejemplo de respuesta. Calendar extract: reporting_cycle=FY2024–FY2025; biennial_reporting_required=Yes; current_enforcement_status=Filed; statutory_first_deadline=2025-01-31; submission_date=2025-01-29; voluntary_submission_status=No; source_reference=Compliance calendar v3; last_updated_date=2025-01-30.

Manufacturing

Contexto. A group with multiple subsidiaries keeps filing status in a central legal register managed by Company Secretariat.

Solicitud adaptada. Please provide the legal register entry for [reporting cycle] covering [entity/group], including the filing track, current status, first deadline, submission date, and any voluntary submission note. If the register uses different labels, keep those labels and add a short mapping note.

Ejemplo de respuesta. Register extract: reporting_cycle=2024 cycle; biennial_reporting_required=Yes; current_enforcement_status=Pending submission; statutory_first_deadline=2025-03-15; submission_date=; voluntary_submission_status=Planned voluntary submission; source_reference=Legal register entry CL-118; last_updated_date=2025-02-20.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

State how you defined each field, including whether the filing was treated as required or voluntary, which reporting period was used, and how the deadline and submission date were captured from the source records.

Nota de contexto

Explain that these figures describe the filing position for the period in question, showing both the legal timing expectation and the organisation’s actual submission outcome.

Declaración sobre las variaciones

If the filing date moved relative to the deadline or the reporting period changed, note the operational or timing reasons behind that shift and whether the submission remained required or was made voluntarily.

Entrada del índice de contenidos

SB261-REPORTING-TIMELINE Biennial reporting timeline and enforcement status — [location / page] / [notes]

Centro de descargas

Herramientas y formularios de preparación

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Gratis · Miembros de la Community

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
I have checked whether this entity is in scope for the California climate-risk filing and whether the reporting obligation applies to it.Assurance will test whether the in-scope assessment is correct and supported by the legal-entity analysis, because an incorrect yes/no conclusion would make the whole disclosure misleading.Entity scoping memo; legal-entity register; applicability assessment against the cited California provisions; internal sign-off showing why the entity is or is not covered.
I have used the current enforcement position to describe the regulatory consequence of not publishing, or of publishing something that is not adequate.The assurer may probe whether the statement overstates, understates, or misstates the regulator’s present powers, or whether it is based on outdated legal review.Latest legal review or counsel note; source materials on the regulator’s current penalty powers; version control showing the date the enforcement position was last checked; approval record for the wording used.
I have identified the reporting period that the disclosed timetable relates to and matched it to the correct cycle.The main risk is that the period described is the wrong one, overlaps the wrong year, or is inconsistent with the entity’s reporting calendar.Reporting calendar; board or management paper confirming the period selected; cross-reference to the period used in the disclosure pack; evidence that the same cycle is used consistently across the report.
I have stated the first required date and the repeating pattern in a way that matches the statute and our internal timetable.The assurer will check whether the date and cadence are accurate and whether the disclosure has accidentally shifted the timing or implied a different sequence.Statutory interpretation note; compliance calendar; draft-to-final change log; sign-off from legal, compliance, or reporting owners confirming the timing statement.
I have recorded the date the report was made public or filed, and that date is supported by the publication trail.Assurance will test whether the date is real, complete, and aligned with the actual release or filing event, rather than a planned or draft date.Website publication record; filing receipt or submission confirmation; timestamped email or portal evidence; archive copy of the final version with the same date.
I have explained the route we used to meet the requirement where we did not use a direct statutory filing route, and the method is consistent with the chosen compliance approach.The assurer may ask whether the method described truly satisfies the obligation, whether it was approved in advance, and whether the disclosure is describing the same route that was actually used.Compliance strategy paper; legal advice on the chosen route; records of any voluntary or equivalent submission; evidence that the method used matches the one described in the disclosure.

Paquete de evidencia que preparar

Carencias habituales en los informes

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Carencias habituales

Errores que evitar al recopilar los datos

Ask the right ownerThe request goes to a policy lead or legal contact instead of the team that actually tracks filing dates, so the answer comes back in framework language rather than the organisation’s own terms.
Set the boundary firstPeople start collecting dates and status without agreeing which entity, business unit, or filing population is in scope, so later evidence cannot be tied back to one clear boundary.
Use one time basisOne team uses the calendar year, another uses the reporting cycle, and the resulting dates cannot be compared because they were not gathered on the same basis.
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Dónde suele hacer falta juicio profesional

Choosing the reporting cycle after a group changeIf acquisitions, disposals or restructurings change the business perimeter, fix one cut-off basis for the cycle covered, explain which entities were included or left out, and keep the same basis for the dates you report.
Handling different country calendars and filing clocksWhere local reporting calendars differ, use one organisation-wide date basis for the cycle and submission date, then note any country-level timing differences that affected the filing plan.
Deciding whether a borderline entity is in scopeFor entities near the edge of coverage, apply the same internal test consistently, state the judgement used, and disclose any exclusions or inclusions that were not obvious.
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Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — Utilities

We have chosen to report on a two-year basis, and the current position is that the rule is being applied as written. Our reporting window runs from 1 January 2024 to 31 December 2025, and we submitted on 15 June 2025 against the first filing date of 30 June 2025. - The filing was made voluntarily, before any enforcement action was taken. - This example is for practitioner illustration only and is not legal advice.

This example shows how a company might describe the timing of a first filing under a biennial approach, including whether it filed before enforcement activity began.

Illustrative (synthetic) example — Consumer goods

Our group also reports every two years, and we understand the rule to be in force for our filing. The period we covered was 1 July 2023 to 30 June 2025, with the first due date set at 30 June 2025 and our submission completed on 28 June 2025. - We treated the filing as voluntary because it was sent before any enforcement step. - This is an illustrative narrative for training purposes only.

This example gives a second, different sector view of the same timing disclosure, showing a voluntary submission made just before the first due date.

Informes de empresas

Cómo informan las empresas sobre SB261-REPORTING-TIMELINE en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados
Owens Corning
Building Products · United States · 2024
Abrir el informe →
Owens Corning’s 2024 Sustainability Report specifies the reporting cycle as January 1, 2024 to December 31, 2024, indicating the timeframe covered by the assessment (p.383). The report includes an assurance statement confirming management’s responsibility for the report’s preparation and content (p.381). However, there is no evidence found regarding the statutory first deadline, submission date, voluntary submission status, or biennial reporting requirements under SB261.
Host Hotels & Resorts, Inc.
Real Estate · United States · 2025
Abrir el informe →
Host Hotels & Resorts, Inc.'s 2025 Corporate Responsibility Report includes a GRI content index covering the period from January 1, 2024, to December 31, 2024, indicating a defined reporting cycle (p.62). The report references various ESG-related appendices and disclosures, such as TCFD references (p.57) and performance tables (p.53), but does not provide specific information on the SB261 reporting timeline requirements like biennial reporting, statutory deadlines, or submission dates. Notably, there is no evidence in the report regarding the current enforcement status or voluntary submission status for SB261 disclosures.
Republic Services
Solid Waste Management Utilities · United States · 2024
Abrir el informe →
Republic Services’ 2024 Sustainability Report includes information on its environmental health and safety (EHS) program, which covers environmental compliance and employee health and safety goals such as incident reduction and safety amplification (p.6). The report also highlights efforts to improve worker safety through equipment upgrades, like the transition to automated side-load trucks and new recycling carts, reducing manual waste handling (p.10). However, there is no evidence in the report regarding the SB261 reporting timeline, enforcement status, submission dates, or voluntary submission status.

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Escenarios para trabajar

A preparer is updating the filing tracker for a company that has already sent one climate report and is now planning the next one. The team is unsure whether to treat the filing as part of a repeating two-year cycle or as a one-off update.

PShould the tracker show that this disclosure follows a repeating two-year reporting pattern, and what cycle should be recorded?
Mostrar la respuesta modelo →

A draft pack shows a submission date, but the legal team has not yet confirmed whether the law is currently being enforced for this company’s filing route. The preparer is about to finalise the disclosure anyway.

PCan the disclosure be signed off without a current enforcement status, or does that status need to be captured first?
Mostrar la respuesta modelo →

A company missed its expected first filing date in the prior year and is now preparing a late submission. The preparer has the actual send date, but the draft does not yet show the statutory first deadline that the team was working to.

PShould the disclosure include both the deadline that applied and the date the report was actually sent?
Mostrar la respuesta modelo →

A sustainability manager wants to describe the filing as voluntary because the company chose to publish early, even though the team is also tracking the legal timetable and enforcement position. The draft currently mixes those ideas into one sentence.

PHow should the preparer separate the voluntary aspect from the legal timeline so the disclosure stays clear?
Mostrar la respuesta modelo →

Referencias del marco

Requisitos aplicables de California y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

California

SB261-REPORTING-TIMELINE

dentro de California SB 261: Climate-Related Financial Risk Act

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Relacionado y explorar

Más en California SB 261 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Preguntas frecuentes

Preguntas que responde esta página

SB261-REPORTING-TIMELINE: what data do I need to gather before I start the disclosure draft?+
How do I use the SB261-REPORTING-TIMELINE page to set the reporting period and filing date correctly?+
What should I include in the evidence pack for SB261-REPORTING-TIMELINE assurance readiness?+
How do I use the six assurance claims on the SB261-REPORTING-TIMELINE page in practice?+
What are the common mistakes on the SB261-REPORTING-TIMELINE page that I should avoid?+
How do I use the SB261-REPORTING-TIMELINE workbook download to prepare the disclosure?+
What is the printable Library Card PDF for SB261-REPORTING-TIMELINE used for?+
Can I use the synthetic example disclosure on SB261-REPORTING-TIMELINE as a template for my own draft?+
How do I turn the SB261-REPORTING-TIMELINE page into a first draft disclosure?+
Is the data I collect for SB261-REPORTING-TIMELINE reusable for ESRS E1 climate reporting?+
Who should own the SB261-REPORTING-TIMELINE disclosure process in my organisation?+

Más preguntas con las que puede ayudar esta página

Profundizar · SB261-REPORTING-TIMELINE

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This guide covers one statutory requirement. The California Climate Regulation course walks SB 253 and SB 261 end to end — applicability, GHG inventories, climate-risk reporting and assurance — with exercises on your own data.

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

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