Get Ready for California Climate Disclosure

Learn how Persefoni's AI-driven platform can help your business meet the requirements of California's new climate laws.
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Golden State Rules: California SB 253 & SB 261

California Leads The Way

California has passed two pieces of major climate legislation.

The Climate Corporate Data Accountability Act (SB 253) will require public and private US businesses with revenues over $1 billion that do business in California to report their scopes 1, 2, and 3 greenhouse gas emissions. The bill mandates third-party assurance on reported emissions.

The Climate-Related Financial Risk Act (SB 261) will require large corporations to prepare and submit an annual report that publicly discloses their climate-related financial risks and the measures they’re taking to mitigate these risks.

Given that California is the 4th largest economy in the world and that SB 253 requires scope 3 emission disclosures – indirect emissions related to companies’ value chains – this bill will have significant implications for the economy and environment.

Persefoni Chief Decarbonization Officer Mike Wallace and EVP Russ Mitchell, with bill sponsors and SB 253 author Sen. Scott Wiener, outside the Assembly chamber following the 49-20 vote.
Persefoni Chief Decarbonization Officer Mike Wallace and EVP Russ Mitchell, with bill sponsors and SB 253 author Sen. Scott Wiener, outside the Assembly chamber following the 49-20 vote.

Key Dates for California Climate Disclosure

2026
  • Companies to report scopes 1 and 2 emissions for the prior fiscal year in accordance with the Greenhouse Gas Protocol (GHGP)
  • Companies to obtain limited assurance over their scope 1 and 2 emissions disclosures
2027
  • Companies to report scope 3 emissions in accordance with the GHGP for the prior fiscal year
2030
  • Companies to obtain reasonable assurance over their scopes 1 and 2 emissions disclosures and limited assurance over their scope 3 emissions disclosures

How Persefoni helps you prepare for California Climate Disclosure

We recommend you start preparing for California climate disclosure now. Beginning early will enable you to establish strong controls over your emissions data and reporting. Scrambling at the last minute can lead to incomplete data, inaccurate disclosures, poor controls, audit exceptions, and increased litigation and reputational risk.

Here are 4 ways that Persefoni can help you prepare for California climate disclosure.
01

Accurately and quickly calculate your carbon footprint

Persefoni enables you to turn your existing business data into an accurate carbon footprint. Persefoni’s integrated Emissions Calculation Engine – aligned with both the Greenhouse Gas Protocol (GHGP) and the Partnership for Carbon Accounting Fundamentals (PCAF) – leverages a global set of out-of-the-box emission factors and lets you create custom emissions factors unique to your business.

02

Create a single source of truth for your emissions

Before you disclose your carbon footprint, minimize your climate disclosure risks with a platform that provides the transparency and traceability required for assurance. Persefoni’s Carbon Activity Ledger helps ensure your carbon footprint is auditable, scalable, actionable, and protected with enterprise-grade security. The best way to avoid questions from regulators, as well as greenwashing claims, is to show your work. That’s exactly what our Carbon Activity Ledger is built for.

03

Take full control of your carbon data and disclosures

No matter where you are on your climate journey, you need data you can trust to make business decisions and disclose with confidence. That trust starts and ends with data controls – the policies, processes, and systems you have in place to ensure data security and integrity. Spreadsheet-driven carbon footprints are error-prone, opaque, and difficult to audit. That’s why Persefoni is software-driven. Persefoni allows you to manage your climate data with the same accuracy, transparency, and control as your financial data.

04

Streamline your carbon accounting and disclosures

Persefoni’s secure, cloud-based platform and robust collaboration tools help simplify and accelerate the measurement of your carbon footprint. Save time by collecting high-quality emissions data directly from suppliers via auditable data requests, even if they are not Persefoni users. Increase data accuracy with Persefoni’s AI-driven error and anomaly detection functionality. Streamline your carbon accounting with Persefoni’s in-platform emission factor recommendations.

Leading Climate Expertise

Our Sustainability Advisory Board members – having founded the CDP, SASB, and TCFD, as well as helping architect climate disclosure at the SEC and EFRAG – are the foremost experts in climate, sustainability, and disclosure. Combined with our leaders in global policy, regulated reporting, and carbon accounting, we’re here to guide you through the new era of climate disclosure.
Allison Herren Lee
US

Allison Herren Lee

Former SEC Acting Chair & Sustainability Advisory Board Member
Allison Herren Lee was appointed by President Donald Trump to the U.S. Securities and Exchange Commission and unanimously confirmed by the U.S. Senate. She was sworn into office on July 8, 2019 and served as Acting Chair of the Commission in 2021. With more than two decades of experience in securities law, Commissioner Lee has held various roles at the SEC, taught financial regulation and corporate law internationally, and served as a Special Assistant U.S. Attorney. She has also been involved with the American Bar Association and a USAID project in Armenia. Before her government service, Lee was a partner at Sherman & Howard LLC and earned her Business degree from the University of Colorado and JD from the University of Denver College of Law.
Emily Pierce
US

Emily Pierce

Chief Global Policy Officer & Associate General Counsel
Emily is Chief Global Policy Officer & Associate General Counsel. She joined Persefoni from the U.S. SEC, where she served as Assistant Director in the Office of International Affairs. In this capacity, she worked with regulators around the world and advised the Commission on a variety of cross-border regulatory policy issues, particularly on climate and sustainability disclosure. Prior to that, Pierce was in private practice at the law firm Debevoise & Plimpton LLP. She earned her J.D. from Yale Law School and received her undergraduate degree from the School of Public and International Affairs at Princeton University.
Kristina Wyatt
US

Kristina Wyatt

Deputy General Counsel & Chief Sustainability Officer
Kristina is Deputy General Counsel and Chief Sustainability Officer at Persefoni. She joins Persefoni from the U.S. Securities & Exchange Commission, where she served as Senior Counsel for Climate & ESG to the Director of the Division of Corporation Finance, and led the team drafting the Climate Disclosure Proposal. Prior to joining the SEC, Kristina served as Senior Counsel and Director of Sustainability at the global law firm Latham & Watkins. She holds an MBA in Sustainability from Yale University, a JD from the University of Colorado, and a BA from Duke University.

F.A.Q.

What should my company do now to prepare for SB 253?
How will the CA SB 253 impact smaller companies?
How do SB 253 GHG emissions requirements compare to the SEC Climate Rule?
When will companies need to start reporting emissions under SB 253?
Who would CA SB 253 apply to?

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