XBRL US has developed a paper and supporting fact sheet on the importance of data standards to support sustainability reporting. The paper focuses on California climate bills SB 253 and SB 261 which require companies over a certain revenue threshold that do business in the State of California to report greenhouse gas (GHG) emissions and other climate-related data, starting in 2026.
Link to Paper: California: Digital First Climate Data
Link to: Fact sheet
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