Academy
California Climate Disclosure Compliance
California Climate Disclosure Laws SB 253 and 261

SB 253 GHG Accounting and Assurance

Updated: 
May 1, 2025
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Overview

Develop an Inventory Management Plan (IMP)
Create clear documentation of emissions data sources, calculation methodologies, emissions factors, and assumptions to prepare for assurance. This will help auditors verify your emissions with confidence.

Engage Auditors Early and Run a Test Audit
Work with your assurance provider as early as possible. Many companies are conducting test runs using 2024 data to practice the assurance process before mandatory requirements kick in for 2025 data.

Prepare for a Two-Month Minimum Timeline for Assurance
Build at least 2 months into your reporting calendar for the end-to-end assurance process. This includes data preparation, documentation review, and potential follow-ups.

Sections
Up Next
SB 261 and Climate Risk Reporting
This course provides a clear, practical overview of California's landmark climate disclosure laws—SB 253 and SB 261. Learn what these regulations mean for your business, how to prepare for compliance, and what legal, sustainability, and risk teams need to know to stay ahead.