California SB 253
SB 253 (2023) — Climate Corporate Data Accountability Act, Health & Safety Code §38532
Topic : Climate · Level : Regional
Today
CARB regulation effective 12 Oct 2026; first Scope 1-2 reports due 10 Nov 2026; Ninth Circuit appeal still undecided.
Summary
California requires large US companies doing business in the state to report greenhouse gas emissions. The first Scope 1 and 2 report is due 10 November 2026. Scope 3, which covers suppliers, is planned from 2027.
Who is concerned
- Turnover
- > USD 1 billion total annual revenue (prior fiscal year)
- Employees
- non précisé
- Listed company
- cotées et non cotées
- Sectors
- All sectors
- Triggering activities
- US entity doing business in California
- Revenue above USD 1 billion
- Extraterritorial reach
- Yes
Scope 3 reporting from 2027 requires emissions data from suppliers worldwide, including in China.
- Examples
- US consumer brand selling in California
- US subsidiary of a European industrial group
- Private US retailer above USD 1bn
What the law requires
- 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
Penalties
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.
What this changes for a supplier in China
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.
Expected evidence
- Product carbon footprint or site emission factors
- Energy and fuel invoices per site
- Scope 1 and 2 inventory (GHG Protocol)
Tiers : Tier 1-2