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.
Reviewed by
Dr Ross Kurinko LinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by CARB
Disclosures15
Cards live11
Guides—
One way in, for now
Start with the disclosure
In preparation
Disclosure Guides
Understand the decisions.
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—Available now
Disclosure Cards
Prepare the disclosure.
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 cardedOpen →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.
- SB 253 — Scope 1 and 2 emissions, then Scope 3, with assurance phased in.
- SB 261 — A public report on climate-related financial risk.
- Scope — Entities doing business in California above the statutory revenue thresholds.
Popular right now
Where people go first
SB253-ASSURANCE — Third-party assurance
Card · what to prepare, evidence, company examples
SB253-METHODOLOGY — GHG Protocol methodology and reporting basis
Card · what to prepare, evidence, company examples
SB253-REPORTING-TIMELINE — Reporting timeline and filing status
Card · what to prepare, evidence, company examples
SB253-SCOPE-1 — Scope 1 greenhouse gas emissions
Card · what to prepare, evidence, company examples
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.
Preview · noindex · /nl/knowledge-hub/california/
