Regulatory Frameworks & Reporting Standards 5 min read

What is California SB 253? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

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California Legislative Information

"The Climate Corporate Data Accountability Act, requiring partnerships and large corporations doing business in California with revenue over $1B to disclose scope 1, 2, and 3 emissions."
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GHG Protocol

"A significant state-level mandate that codifies GHG Protocol standards as the reporting baseline for Scope 1, 2, and 3 emissions for large entities."
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SBTi

"A policy catalyst requiring companies in the US market to measure and publicly disclose value chain emissions, pushing them to set science-based targets."

ExecutESG Consolidated Definition

California SB 253

California Senate Bill 253 (SB 253), the Climate Corporate Data Accountability Act, is a landmark United States law enacted in 2023. It mandates public and private partnerships doing business in California with annual revenues over $1 billion to disclose their greenhouse gas emissions.

Timeline:

  • 2026: Report Scope 1 and Scope 2 emissions.
  • 2027: Report Scope 3 value chain emissions.

SME Relevance & B2B Inbound Action:

This law triggers a massive supply chain ripple effect. Large US buyers subject to SB 253 must gather carbon data from their suppliers. Prepare your SME to capture these US contracts by setting up your emissions ledger on ExecutESG.

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