In February 2026, New Jersey's Senate Environment and Energy Committee advanced The Climate Corporate Data Accountability Act, a proposed law that would require large companies doing business in New Jersey to publicly disclose their greenhouse gas emissions.
Modeled on California's SB 253, New Jersey’s CCDAA would apply to businesses with over $1B in annual revenue and require annual scope 1 and 2 disclosures.
S679 must pass the Senate Budget and Appropriations Committee, the full Senate and Assembly, and then be signed by the Governor before becoming a law.
Note: The bill was originally introduced as S4117 in 2025, then reintroduced as S679 in 2026. It was scaled back in February to drop the original scope 3 requirement.
This guide covers:
- The current status of S679 and what to watch for
- Which companies would be in scope
- What emissions disclosures would be required and when
- Assurance requirements under the bill
- Penalties and enforcement provisions
What is the current status of S679?
S679 is a proposed law, not yet in force. As of April 2026, the bill has been referred to the Senate Budget and Appropriations Committee after clearing the Senate Environment and Energy Committee. The bill must still pass the full Senate, pass the Assembly, and receive the Governor's signature.
Who would be in scope?
The bill applies to partnerships, corporations, LLCs, and other business entities that meet both of the following criteria:
- Do business in New Jersey; and
- Have total annual revenues exceeding $1 billion.
What does "doing business in New Jersey" mean?
The bill does not precisely define "doing business in New Jersey." Stakeholders, including the New Jersey Business & Industry Association, have asked lawmakers for clarity.
When would reporting begin?
Milestone | Timeline |
|---|---|
Scope 1 and 2 disclosure to New Jersey reporting organization | Year three after effective date |
Public disclosure of scope 1 and 2 | Year four after effective date |
What would complying with S679 require?
In-scope companies would need to disclose scope 1 and Scope 2 greenhouse gas emissions annually. Scope 3 disclosure requirements have been removed from the bill during the legislative process. No additional methodology requirements are currently specified in the bill. Watershed is monitoring whether any requirements from New Jersey’s Global Warming Response Act (an industrial emissions regulation) are incorporated into the New Jersey CCDAA.
Interoperability to California’s SB 253: Reports prepared for California's Climate Corporate Data Accountability Act can satisfy New Jersey's requirements. This has been done intentionally to standardize state disclosure bill requirements and minimize duplicate work.
Where to submit: Reports would be submitted to the state’s Department of Environmental Protection (DEP) and a nonprofit organization selected by the DEP. Specific submission deadlines or mechanisms have not yet been defined.
Subsidiary exemption: Subsidiary companies are not required to submit separate emissions reports, so long as the parent company submits a report that includes the subsidiary’s emissions.
Do S679 disclosures require assurance?
Yes. Limited assurance is required in year four, rising to reasonable assurance in year eight after the effective date of the CCDAA.
Assurance providers must be independent third parties with significant experience in measuring, analyzing, reporting, or attesting to GHG emissions. The DEP must review and may update assurance provider qualifications after seven years.
Are there penalties for non-compliance?
Yes. The bill establishes escalating civil penalties:
- First offense: up to $10,000
- Second offense: up to $20,000
- Third and subsequent offenses: up to $50,000 per violation
In-scope companies would also be required to pay a fee to the DEP for each annual disclosure made by a reporting entity. The fee amounts have not been proposed.
What's next?
S679 is still moving through the state legislature. Companies should track developments through mid-to-late 2026. Even if this bill stalls, state-level climate disclosure momentum continues to build—California's law is in effect, New York's CCDAA passed the Senate in February 2026, and Illinois has similar legislation in play.
How Watershed can help
Companies that start measuring and managing emissions now won't be scrambling to comply later. Here's where to start:
- Set up scope 1 and 2 emissions calculations that are automated, repeatable, and ready for regulatory reporting
- Prepare for assurance with transparent, auditable data
- Build a decarbonization plan that goes beyond compliance.
Watershed is the sustainability AI platform to manage climate and ESG data, produce audit-ready metrics, and drive real reductions.
Note: This guide reflects S679 as reported by the Senate Environment and Energy Committee in February 2026. The bill is not yet law. Watershed will update this page as the legislation progresses.
