G&A Institute Issues Updated Resource Paper on California’s Climate Disclosure Laws
Companies Need to Take Action Now to Prepare for New Laws Taking Effect in 2026
NEW YORK, July 31, 2025 /3BL/ - Governance & Accountability Institute (G&A), a leading sustainability consulting and research firm, has issued an updated Resource Paper on recent developments impacting California’s new climate disclosure laws scheduled to take effect in 2026. The new Resource Paper, which is available for download here, is an update to G&A’s January 2024 Resource Paper providing an initial overview of these laws.
Key findings of the new Resource Paper include:
- the core aspects of SB 253 and SB 261, which were signed into law in October 2023, remain unchanged, including no delay to the required reporting for both laws beginning in 2026.
- SB 219, an additional bill signed into law in September 2024, confirmed that reports for SB 253 can be consolidated at the parent level, exempting subsidiaries from separate reporting.
- In a public workshop in May 2025, the California Air Resources Board (CARB) said it would not meet the July 1, 2025 deadline for publishing regulations expected to further clarify how companies should report under SB 253 and SB 261, and how CARB will enforce compliance. Regulations are now expected by the end of 2025.
- CARB reiterated in an FAQ that there will be no penalties in 2026 as long as companies show “good faith effort” in reporting Scope 1-2 emissions under SB 253.
“While there are still unanswered questions about California’s new laws, it is essential for companies not to delay on the baseline preparations as these will take time,” said Louis Coppola, CEO & Co-Founder at G&A Institute. “Among these preparations are conducting a greenhouse gas inventory for 2025 in accordance with the GHG Protocol, and following TCFD or ISSB frameworks to develop your climate-related risks and opportunities assessment to meet the reporting deadline for SB 261 of January 1, 2026.”
Coppola added, “G&A is available to help organizations that are in scope of these important regulations to prepare for meet reporting requirements and follow best practices.”
About G&A Institute, Inc.
Founded in 2006, Governance & Accountability Institute, Inc. (G&A) is a sustainability consulting and research firm headquartered in New York City. G&A helps corporate and investor clients recognize, understand, and develop winning strategies for sustainability and ESG issues to address stakeholder and shareholder concerns. G&A’s proprietary, comprehensive full-suite process for sustainability reporting is designed to help organizations achieve sustainability leadership in their industry and sector and maximize return on investment for sustainability initiatives.
Since 2011, G&A has been building and expanding a comprehensive database of corporate sustainability reporting data based on analysis of thousands of ESG and sustainability reports to help steer strategy for our clients and improve their disclosure and reporting. More information is available on our website at ga-institute.com.
FOR MEDIA INQUIRIES & INTERVIEWS, CONTACT
Louis D. Coppola
CEO & Co-Founder
Governance & Accountability Institute, Inc.
Tel 646.430.8230 ext 14
Email lcoppola@ga-institute.com
