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

Biennial reporting timeline and enforcement status

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle CARB.

Passeport publié

Révision en attente
··· En cours de révision Révision éditoriale en cours Élaboré à partir des sources officielles et de preuves issues de rapports publiés. Aucun approbateur n’est encore enregistré : cette page ne porte donc pas de signature. Utilisez-la avec la source officielle CARB tant que cette révision est en cours.

Norme

California SB 261: Climate-Related Financial Risk Act

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

En vigueur

2023-10-07

Source officielle : Ouvrir ↗

Dernière révision

Support pédagogique LRA · Non publié ni approuvé par CARB

Objet de l’information

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.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle CARB.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve 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
+ Afficher les sous-éléments de SB261-REPORTING-TIMELINE (liste de travail LRA)

Comment le préparer

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.

Demander les données

Request the reporting timeline and filing status details

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

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.

Demande faible

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

Pourquoi elle échoue : 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.

Meilleure demande

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.

Modèle d’e-mail formel
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]
Version courte pour 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.

Exemples sectoriels

Financial services

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

Demande adaptée. 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.

Exemple de réponse. 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

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

Demande adaptée. 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.

Exemple de réponse. 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.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

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.

Note de contexte

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.

Déclaration sur les variations

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.

Entrée de l’index de contenu

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

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Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
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.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

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.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

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.
+ Afficher 6 de plus

Là où un jugement professionnel est souvent nécessaire

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.
+ Afficher 5 de plus

Exemples

Exemples illustratifs

Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.

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.

Rapports d’entreprises

Comment les entreprises publient SB261-REPORTING-TIMELINE en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés
Owens Corning
Building Products · United States · 2024
Ouvrir le rapport →
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
Ouvrir le rapport →
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
Ouvrir le rapport →
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.

Comparer côte à côte →

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Scénarios à travailler

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.

QShould the tracker show that this disclosure follows a repeating two-year reporting pattern, and what cycle should be recorded?
Afficher la réponse type →

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.

QCan the disclosure be signed off without a current enforcement status, or does that status need to be captured first?
Afficher la réponse type →

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.

QShould the disclosure include both the deadline that applied and the date the report was actually sent?
Afficher la réponse type →

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.

QHow should the preparer separate the voluntary aspect from the legal timeline so the disclosure stays clear?
Afficher la réponse type →

Références au référentiel

Exigences California applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

California

SB261-REPORTING-TIMELINE

au sein de California SB 261 : Climate-Related Financial Risk Act

Ouvrir la source officielle →

Connexes et exploration

Plus dans California SB 261 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

FAQ

Questions auxquelles cette page répond

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?+

Autres questions auxquelles cette page peut aider

Aller plus loin · SB261-REPORTING-TIMELINE

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