Starter kit: California climate disclosures (SB 253 and SB 261)

California’s climate disclosure rules are moving ahead. If your company does business in California, the first deadlines begin in January 2026—so it’s time to get organized.

This concise deck distills what’s in scope and what’s expected under SB 253 (emissions disclosures) and SB 261 (climate risk reporting). It summarizes who’s covered, why the rules exist, how California’s approach compares to other frameworks, and the key milestones companies should plan around. Most importantly, it answers the practical year‑one questions companies are asking—based on current CARB guidance and public rulemaking.

What you’ll learn:

• How to assess whether you’re likely in scope and what “doing business in California” means—plus why state lists aren’t the final word.
• What’s expected in year one for SB 253 emissions disclosure and SB 261 climate risk reporting, in plain English.
• Clear answers to the top early questions: CARB templates, fiscal‑year flexibility, using parent‑level reports, submission mechanics, good‑faith relief, and penalties.

The guide also outlines how Watershed—the enterprise sustainability platform—supports audit‑ready scope 1–3 measurement and helps teams produce strong first‑year climate risk reports.

Whether you’re just starting or formalizing existing work, use this starter kit to align stakeholders and move confidently toward 2026.