Disclosure Required Starting 2026

California SB 253 Climate Disclosure Tracker

California's Climate Corporate Data Accountability Act (SB 253) requires companies with over $1 billion in annual revenue that do business in California to publicly disclose their greenhouse gas emissions, including hard-to-measure Scope 3 value chain emissions. The law applies to thousands of US corporations and goes into effect in 2026.

Implementation Timeline

2025
Preparation year
Companies begin assembling Scope 1 & 2 data collection infrastructure. No reporting required yet.
2026
Scope 1 & 2 required
First mandatory disclosures. Companies must report direct emissions (Scope 1) and purchased energy emissions (Scope 2) for fiscal year 2025.
2027
Scope 3 required
Full value chain emissions required. Scope 3 covers supply chain, business travel, product use, and more, the largest and most complex component.
2030+
Annual reporting
Ongoing annual disclosures with independent third-party assurance required. Penalties up to $500,000/year for violations.

Who Is Covered?

  • ✓ US public and private companies with >$1B annual revenue
  • ✓ Companies that do business in California (not just headquartered there)
  • ✓ Multinationals with California operations
  • ✓ Estimated 5,300+ companies affected

What Must Be Disclosed?

Scope 1
Direct emissions from owned/operated sources: furnaces, company vehicles, industrial processes
Required: 2026
Scope 2
Indirect emissions from purchased electricity, heat, steam, and cooling
Required: 2026
Scope 3
All other indirect emissions: supply chain, business travel, product use, employee commuting, investments
Required: 2027

Top EPA-Reporting Companies Likely Subject to SB 253

Major US corporations already reporting to EPA GHGRP that are also likely covered by SB 253 (revenue >$1B, California operations). These companies already report Scope 1 to EPA, SB 253 adds Scope 2 and 3 requirements and mandates public disclosure.

# Company Total CO2e (MT)
1 Vistra 86.3M
2 THE SOUTHERN 78.4M
3 DUKE ENERGY 65.0M
4 CPN MANAGEMENT 47.6M
5 NEXTERA ENERGY 45.6M
6 AMERICAN ELECTRIC POWER CO 44.7M
7 BERKSHIRE HATHAWAY 43.1M
8 US GOVERNMENT 41.4M
9 EXXON MOBIL 34.3M
10 ENTERGY 33.9M
11 XCEL ENERGY 29.0M
12 MARATHON PETROLEUM 28.8M
13 DOMINION ENERGY 28.5M
14 CLEVELAND-CLIFFS 27.4M
15 PPL 26.8M
16 PHILLIPS 66 24.6M
17 VALERO ENERGY 23.5M
18 DTE ENERGY 23.0M
19 KOCH INDUSTRIES 22.6M
20 NRG ENERGY 22.1M
21 CF INDUSTRIES HOLDINGS 20.6M
22 AMEREN 19.9M
23 EVERGY 19.9M
24 US STEEL 19.4M
25 LIGHTSTONE GENERATION 19.1M
26 CHEVRON 18.0M
27 TALEN ENERGY 17.7M
28 BASIN ELECTRIC POWER COOPERATIVE 16.6M
29 DOW 16.5M
30 ASSOCIATED ELECTRIC COOPERATIVE 15.6M
31 AES 15.5M
32 FIRSTENERGY 15.3M
33 SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT & POWER DISTRICT 15.1M
34 SOUTH CAROLINA PUBLIC SERVICE AUTHORITY 14.1M
35 AIR PRODUCTS & CHEMICALS 14.1M
36 WASTE MANAGEMENT 11.7M
37 PRAIRIE STATE ENERGY CAMPUS MANAGEMENT 11.5M
38 WPPI ENERGY 11.1M
39 HOLCIM PARTICIPATIONS (US) 11.0M
40 WYOMING MUNICIPAL POWER AGENCY 11.0M
41 LS Power Development 10.8M
42 REPUBLIC SERVICES 10.7M
43 CPS ENERGY 10.6M
44 ARCHER DANIELS MIDLAND 10.6M
45 ENERGY TRANSFER 10.5M
46 WEC Energy Group 10.4M
47 IDACORP 10.3M
48 CMS ENERGY 10.2M
49 ARCLIGHT ENERGY PARTNERS FUND VII 10.2M
50 CHENIERE ENERGY 9.7M

* SB 253 applicability based on revenue threshold ($1B+) and California operations. PlainCarbon cannot independently confirm SB 253 coverage status for individual companies.

Frequently Asked Questions

What is California SB 253?
California SB 253, the Climate Corporate Data Accountability Act, signed into law in October 2023, requires companies with revenues over $1 billion that do business in California to publicly disclose their Scope 1, Scope 2, and Scope 3 greenhouse gas emissions on an annual basis.
When does SB 253 take effect?
Scope 1 and Scope 2 disclosures are required starting in 2026 (reporting on 2025 emissions data). Scope 3 disclosures are required starting in 2027 (reporting on 2026 data). Third-party assurance for Scope 1 and 2 is required by 2026, with limited assurance for Scope 3 required by 2030.
What penalties apply for non-compliance?
Companies can face civil penalties of up to $500,000 per reporting year for failing to comply with SB 253. The California Air Resources Board (CARB) is the enforcement body.
How is SB 253 different from EPA GHGRP reporting?
EPA GHGRP covers facilities emitting ≥25,000 MT CO2e and focuses on Scope 1 direct emissions. SB 253 covers companies (not facilities) with >$1B revenue and requires Scope 1, 2, AND 3, including the supply chain. SB 253 data must also be publicly accessible, while EPA GHGRP data is already public through EPA's FLIGHT tool.
Is SB 253 similar to the SEC climate disclosure rule?
Both require climate disclosures but with different scope. The SEC rule (currently subject to legal challenges) focuses on public companies and material climate risks. SB 253 covers both public and private companies doing business in California and requires all three scopes of emissions disclosure regardless of materiality.

Explore Related Data

Top 100 Emitters All Companies By Industry SB 253 Deep Dive
Compiled from official source data by PlainCarbon Editorial

Every figure on PlainCarbon is rendered directly from EPA Greenhouse Gas Reporting Program (GHGRP) data, no number is typed in by an editor. This page draws directly on the EPA Greenhouse Gas Reporting Program (GHGRP), no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.