California SB 261: Climate-Related Financial Risk Act·Disclosure SB261-RISK-MITIGATION-ADAPTATION
Measures to reduce and adapt to climate-related financial risk
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.
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California SB 261: Climate-Related Financial Risk Act
Disclosure SB261-RISK-MITIGATION-ADAPTATION · 2026-initial-regulation-as-amended-sb219
Dernière révision
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Objet de l’information
This disclosure asks an organisation to explain what it is doing to reduce climate-related financial risk and to adapt its business to those risks. In practice, that means describing the measures in place, the risks they are meant to address, and how those measures are intended to protect the organisation’s finances, assets, operations, and resilience over time.
The practical focus is on the breadth and usefulness of the response, not just on a few headline projects. Organisations should think about whether their actions cover the full business where relevant, including operations, supply chains, sites, and other material parts of the business, rather than only flagship locations or isolated initiatives. The aim is to show how risk reduction and adaptation are being embedded in the organisation’s overall approach.
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 |
|---|---|---|---|
| Adaptation actions | Record the actions the business has put in place to adjust to climate-related financial risk. | Board papers, risk register updates, adaptation plan, project tracker, or approved management actions. | Risk management / Sustainability |
| Effectiveness view | Capture the expected result of each action: what change it should deliver and how that expectation was formed. | Business case, scenario analysis, risk assessment, or management memo setting out the expected outcome. | Risk management / Finance |
| Accountable owner | Identify the person or function responsible for overseeing each risk response measure. | RACI, committee terms of reference, delegated authority schedule, or risk ownership matrix. | Risk management / Governance |
| Delivery stage | State whether each measure is planned, underway, completed, paused, or otherwise at its current stage. | Project status report, implementation tracker, steering committee pack, or milestone log. | Project management / Risk management |
| Funding set aside | Capture the amount of money set aside for each risk response measure, in USD, for the reporting period. | Budget approval, capex/opex plan, forecast, ledger extract, or funding request. | Finance |
| Risk reduction actions | Record the actions the business has put in place to lower climate-related financial risk. | Risk treatment plan, board papers, control register, or approved management actions. | Risk management / Sustainability |
Comment le préparer
Demander les données
Request the climate risk mitigation and adaptation evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
What actions are in place to reduce and adapt to climate-related financial risk, who owns them, how far along are they, what resources support them, and how effective are they expected to be?
Use your organisation’s own terms first, then map them to the disclosure language. For example, if you talk about business continuity, site resilience, asset hardening, or transition planning internally, use those labels in the request and only translate them afterwards for reporting.
Demande faible
Please provide the measures adopted to adapt to climate-related financial risk, the expected effectiveness, governance owner, implementation status, and resources allocated.
Pourquoi elle échoue : It uses framework language that may not match how the business tracks work, so the owner may not know which projects, budgets, or approvals to pull. It also does not say which part of the business, which period, or which source records to use.
Meilleure demande
Please send the current list of resilience, continuity, and risk-reduction actions for [business unit/site/portfolio] for [period], including the owner for each action, whether it is planned or already under way, the budget or spend attached to it, and a short note on how well it is expected to work. Use your normal project names and attach the source file or system reference.
Modèle d’e-mail formel
Subject: Request for climate risk mitigation and adaptation evidence for [reporting period] Dear [name/team], We are preparing the climate-related risk section for [reporting period] and need your help to gather the evidence for the actions already in place, the actions being delivered, and the support behind them. Please send, for [business unit / site / portfolio], the following in your own internal wording where possible: - the measures currently in place or underway to reduce exposure to climate-related financial risk; - the measures used to adapt operations, assets, or plans to climate-related financial risk; - who owns or oversees each measure; - the current delivery status of each measure; - the resources set aside or spent on each measure; and - your view of how effective each measure is expected to be. Please include the source document or system for each item, the period covered, and any approval or governance reference. If you use different internal labels, please keep those and add a short mapping note so we can translate them for reporting. A possible LRA training template is attached below. Please adapt this to your organisation and check the source material before sign-off. Many thanks, [preparer name] [team] [contact details]
Version courte pour Teams / Slack
Hi [name] — could you share the evidence for the climate risk actions in [business unit/site/portfolio] for [period]? We need: what’s in place, who owns it, current status, budget/spend, and how effective it’s expected to be. Please use your normal internal labels and add the source link or file name. A possible LRA training template is attached below. Please adapt this to your organisation and check the source material before sign-off. Thanks.
Exemples sectoriels
Manufacturing
Contexte. A plant team tracks flood barriers, backup power, and heat controls in a maintenance and capital project log.
Demande adaptée. Please share the plant-level resilience and continuity actions for [site] in [period], including the project name, engineering owner, delivery status, approved spend, and the expected impact on downtime and asset protection. Use the names from the maintenance and capital tracker.
Exemple de réponse. Returned table includes: project name, site, owner, status, approved budget (USD), spend to date (USD), expected impact, source record, and sign-off reference.
Financial services
Contexte. A risk team tracks branch continuity, data-centre resilience, and supplier continuity in the enterprise risk register and business continuity plans.
Demande adaptée. Please provide the current risk-reduction and resilience actions for [business unit] in [period], with the risk owner, committee oversight, implementation status, allocated budget, and a short note on expected effectiveness. Please use the risk register and continuity plan labels already in use.
Exemple de réponse. Returned table includes: control or project name, risk category, owner, committee, status, budget (USD), expected effectiveness note, source register entry, and review date.
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
Describe how the company defined the climate-related financial risk actions, how it distinguished steps to limit exposure from steps to adapt, and what basis it used to judge progress, ownership, resources, and expected effectiveness.
Note de contexte
Explain what the figures show about the company’s readiness to manage climate-related financial risk, including which actions are in place, who is accountable, how far implementation has progressed, and how much support has been committed.
Déclaration sur les variations
If the numbers changed from the prior period, note whether that reflects new actions added, measures completed, changes in assigned responsibility, revised resource levels, or a different view of how effective the actions are likely to be.
Entrée de l’index de contenu
SB261-RISK-MITIGATION-ADAPTATION Measures to reduce and adapt to climate-related financial risk — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour SB261-RISK-MITIGATION-ADAPTATION — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| We mapped the disclosed measures to the specific climate-risk issues we said we were addressing, and we limited the coverage to the parts of the business included in the report. | Assurer checks whether the coverage is complete, whether any relevant operations, sites or activities were left out, and whether the scope matches the basis used elsewhere in the report. | Scope memo; list of included entities, sites and activities; boundary-setting paper; cross-check to the report’s defined perimeter; sign-off showing the same scope was used consistently. |
| For each measure, we kept a short note on what it is meant to do, so the reader can see how it is intended to lower exposure or help the business adjust. | Assurer probes whether the description is specific enough, whether the measure really relates to the stated risk, and whether the wording overstates what the action can achieve. | Measure register; project briefs; risk-to-action mapping; management papers explaining the intended purpose; review notes showing the description was checked against source documents. |
| Where we said a measure was already in place, we had evidence that it had moved beyond planning and into delivery or operation. | Assurer checks whether implementation status is accurate, current and supported, and whether any item described as live is still only planned, approved or partially started. | Project status reports; implementation tracker; approvals; completion certificates; meeting minutes; dated evidence of launch or operation; version history showing the status was updated before publication. |
| We named the person or function responsible for each measure and used internal records to confirm who was accountable for delivery. | Assurer probes whether the named owner is real, current and appropriately senior, and whether accountability is clear where more than one team is involved. | RACI or ownership matrix; org chart; committee terms of reference; appointment emails or minutes; role descriptions; evidence of escalation routes and oversight. |
| We set out the budget or other resources linked to the measures using the same currency basis throughout, and we checked the figures against finance records before release. | Assurer checks whether the amounts are complete, correctly converted to USD where needed, and tied to the right period and project set; they also test whether any shared costs or assumptions were handled consistently. | Finance extracts; budget approvals; cost centre reports; currency conversion workings; allocation methodology; reconciliation to ledger or management accounts; review and approval evidence. |
| Before publication, we carried out a final consistency check so the narrative, the status of the measures and the amounts disclosed all matched the underlying files. | Assurer probes whether the final pack is internally consistent, whether there are contradictions between sections, and whether the published wording is supported by the working papers. | Final disclosure pack; review checklist; legal/compliance or sustainability review comments; redline changes; sign-off sheet; evidence of issue resolution and final approval. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
Lacunes fréquentes
Erreurs à éviter lors de la collecte des données
Là où un jugement professionnel est souvent nécessaire
Exemples
Exemples illustratifs
Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.
We have put in place a programme to cut and manage climate-related financial exposure through flood defences at two sites, heat-resilient equipment upgrades, and a supplier continuity plan; these actions are led by the risk committee, with day-to-day delivery owned by the chief risk officer. Of the £12.0 million set aside for this work, £7.2 million is already committed and £4.8 million remains available, and we expect the package to lower our near-term loss exposure by about 35% once fully rolled out.
- The main actions are already under way, with site works 60% complete and supplier planning complete.
- We judge the measures to be moderately to highly effective because they address the largest weather-related loss drivers in our operations and logistics network.
Synthetic illustration only; shows how a reporter might describe actions taken to both limit and adapt to climate-linked financial exposure, who owns delivery, how far implementation has progressed, what resources are assigned, and the expected level of benefit.
Our group has introduced portfolio screening, client transition support, and branch resilience upgrades to reduce and adapt to climate-related financial exposure; oversight sits with the board risk committee, while the chief sustainability officer coordinates implementation across business lines. We have allocated €3.5 million in total, of which €1.4 million has been spent and €2.1 million is reserved for the next 18 months, and we expect the measures to reduce the relevant exposure by roughly 28% once the remaining work is finished.
- Implementation is partly complete: portfolio screening is live, client support is in pilot, and branch upgrades are 40% complete.
- On current plans, the measures should be effective at lowering the most material weather- and transition-linked losses, though the full benefit depends on completion of the remaining actions.
Synthetic illustration only; shows a different sector using plain language to describe mitigation and adaptation actions, governance ownership, delivery status, budgeted resources, and expected effectiveness.
Rapports d’entreprises
Comment les entreprises publient SB261-RISK-MITIGATION-ADAPTATION en pratique
Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.
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Scénarios à travailler
A finance team has approved a flood barrier upgrade for one warehouse and a heat-resilience plan for a distribution hub. The project note says the work is partly complete, but no one has named who oversees delivery or whether the budget is enough.
A risk committee has agreed to relocate some critical stock away from a coastal site and to add backup power at another facility. Management believes these steps will help, but there is no formal assessment yet showing how much risk reduction they are expected to deliver.
A group has split responsibilities between the sustainability lead, the operations director, and the audit committee for different climate-risk actions. The team is unsure whether to name one person, several people, or the committee structure in the disclosure.
A company has set aside USD 2.4 million for drought planning, equipment hardening, and staff training. Two of the projects are already underway, while the training programme is scheduled for next quarter, and the team is unsure how to present the mix of completed and planned work.
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-RISK-MITIGATION-ADAPTATION
au sein de California SB 261 : Climate-Related Financial Risk Act
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
The page says to prepare six datapoints: adaptation actions, an effectiveness view, an accountable owner, delivery stage, funding set aside, and risk reduction actions. Use those as the starting checklist before you draft anything.
Use it as a practical sequence for getting from raw inputs to a draft disclosure. The page is designed to help you organise the work, rather than just describe the topic in theory.
The page includes an evidence pack with five items to support assurance readiness. Build your pack around those items so you can show where the disclosure data came from and how it was checked.
The page says there are six assurance claims to verify, each framed around claim, risk and evidence. Use that structure to test whether the disclosure is supported and whether the evidence is complete enough for review.
The page lists common reporting gaps and mistakes to help you avoid weak or incomplete drafting. Check those before sign-off so you do not miss a required datapoint or leave the narrative too vague.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the datapoints, track evidence, and prepare the disclosure in a way that is easier to review.
The Download Centre includes a printable Library Card in .pdf format. It is there as a practical companion to the page content, so you can keep the disclosure checklist and key prompts to hand while drafting.
The page includes draft-output support with visualisation ideas, narrative starters and a content-index line. Use those to turn your prepared datapoints into a clear first draft rather than starting from a blank page.
The page includes synthetic illustrative example disclosures, including a quantitative data table. Use them as a formatting and drafting guide only, not as a template for real-world values.
The page notes ESRS E1 (Climate Change) as the closest correspondence, so some data may be reusable. Treat that as a practical cross-reference, not as proof that the disclosure requirements are identical.
Autres questions auxquelles cette page peut aider
Aller plus loin · SB261-RISK-MITIGATION-ADAPTATION
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