The Path Ahead for Companies

Use 2024 as a Readiness Year for SB 253
Measure Scope 1 and 2 emissions from 2024 to build internal capacity, test systems, and prepare for 2025 data collection and 2026 assurance requirements.
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Draft TCFD Narratives in 2025 for SB 261
Begin developing your governance, strategy, risk management, and metrics/targets disclosures aligned to TCFD in 2025. Use peer examples to guide your narrative drafting.
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Plan Ahead for SB 253/261 Reporting Channels
Scope 1–3 emissions (SB 253) must be submitted through CARB’s portal which is to be determined; SB 261 disclosures can be published on your company website. Prepare reporting formats and web visibility strategies accordingly.