California SB 253
SB 253 (2023) — Climate Corporate Data Accountability Act, Health & Safety Code §38532
Sujet : climat · Niveau : régional
Aujourd’hui
CARB regulation effective 12 Oct 2026; first Scope 1-2 reports due 10 Nov 2026; Ninth Circuit appeal still undecided.
Résumé
La Californie oblige les grandes entreprises américaines actives dans l'État à publier leurs émissions de gaz à effet de serre. Le premier rapport Scope 1 et 2 est dû le 10 novembre 2026. Le Scope 3, qui couvre les fournisseurs, est prévu à partir de 2027.
Qui est concerné
- Chiffre d’affaires
- > USD 1 billion total annual revenue (prior fiscal year)
- Effectif
- non précisé
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- Activités déclencheuses
- US entity doing business in California
- Revenue above USD 1 billion
- Portée hors territoire
- Oui
Scope 3 reporting from 2027 requires emissions data from suppliers worldwide, including in China.
- Exemples
- US consumer brand selling in California
- US subsidiary of a European industrial group
- Private US retailer above USD 1bn
Ce que la loi exige
- Report Scope 1 and Scope 2 emissions to CARB's reporting program
- Report Scope 3 emissions from 2027 (CARB plans 5 categories first)
- Obtain limited assurance, then reasonable assurance from 2030
- Pay the annual CARB program fee
Sanctions
Up to USD 500,000 per reporting year. Scope 3 errors made in good faith not penalized before 2030; only non-filing penalized 2027-2030.
Ce que cela change pour un fournisseur en Chine
From 2027 US buyers must report Scope 3, starting with purchased goods. Chinese suppliers will receive product or site emission data requests and supplier surveys.
Preuves attendues
- Product carbon footprint or site emission factors
- Energy and fuel invoices per site
- Scope 1 and 2 inventory (GHG Protocol)
Niveaux : Tier 1-2