California climate disclosure checker

Find out which California climate disclosure rules apply to your company

California has introduced two landmark climate disclosure laws—SB 253 (emissions reporting) and SB 261 (climate-risk reporting). Together, they set the new U.S. standard for corporate climate transparency.

Is your entity U.S. based?

A “U.S.-based entity” means a corporation, LLC, partnership, or similar organization formed under U.S. federal or state law.

Yes

Does your entity fall into any of these proposed exemption categories?”

• Nonprofit or charitable organization (IRS tax-exempt) • Only California activity is teleworking employees • Government entity or majority-government-owned (>50%) • Regulated by the CA Department of Insurance or in the insurance business

Yes

Does your entity do business in California?

The entity is ‘doing business in California’ if it operates for profit and is either based in California or exceeds $735,019 (2024, inflation adjusted) in California sales. The definition is based on California’s Revenue and Tax Code.

Yes - we meet one or more of these criteria.

No - none of these apply.

What is your company’s total annual global revenue?

“Revenue” means the total gross amounts your company receives from sales, services, or other business activities, without deducting any costs, and is based on the definitions in the California Revenue and Tax Code. Companies should use the lower of the two most recent fiscal years to determine eligibility. Select one of the following:

Greater than $1 billion

Between $500 million and $1 billion

Less than $500 million

Which of the following best describes your current readiness?

We've measured Scope 1 & 2 emissionsWe've started measuring Scope 3 emissionsWe've completed a TCFD or climate risk reportWe've undergone or prepared for third-party assurance or verificationNone of the above

California Climate Disclosure Checker

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Find out which California climate disclosure rules apply to your company