California’s landmark climate disclosure bills SB 253 and SB 261 are set to reshape ESG reporting requirements across the U.S. These mandates will require large public and private companies doing business in California to disclose detailed emissions data and climate-related financial risks, with the first deadlines beginning in 2026.

In this guide, we break down what these bills mean for your business and how to prepare. You’ll get a clear overview of:

• Who is required to report and what thresholds apply
• What’s included in Scope 1, 2, and 3 emissions reporting
• What “limited assurance” means and when it’s due
• How to align your ESG data, teams, and systems for compliance

Whether you're just starting your ESG reporting journey or looking to strengthen your approach, this guide offers practical next steps and long-term strategies. It’s your starting point for navigating compliance and unlocking ESG performance benefits along the way.