Carbon Accountable, a climate data policy initiative focused on corporate transparency in greenhouse gas (GHG) emissions reporting, published the paper CA SB 253: A Regulations Roadmap which aims to demonstrate the feasability of adopting regulations and implementing SB 253 expeditiously. The Climate Corporate Data Accountability Act (SB 253) was signed into law in 2023. It requires public and private companies that do business in the State of California and have total annual revenues in excess of $1,000,000 to publicly disclose GHG emissions, Scope 1, 2, and 3, to an emissions reporting organization, which is named in the legislation as the California Air Resource Board (CARB).
The Carbon Accountable paper provides the steps to successful implementation, and under Subarticle 3. Greenhouse Gas Emissions Reporting Requirements, notes, “Reporting entities shall ensure GHG emissions information is electronically tagged in Inline XBRL to maximize international alignment for streamlined submissions.“
Read the paper: Carbon Accountable – A Regulations Roadmap
