ESG Today

SEPTEMBER 8, 2023

Disclosure obligations would begin in 2026 for Scope 1 and 2 emissions, and in 2027 for Scope 3 emissions, with measurement and reporting to be performed according to the Greenhouse Gas Protocol standards. When he introduced the bill, Wiener noted that the new reporting rules would apply to most large U.S. companies.

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ESG Today

OCTOBER 9, 2023

As passed in the Assembly, SB 253 ’s disclosure obligations would begin in 2026 for Scope 1 and 2 emissions, and in 2027 for Scope 3 emissions, with measurement and reporting to be performed according to the Greenhouse Gas Protocol standards.

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ESG Today

SEPTEMBER 12, 2023

Disclosure obligations would begin in 2026 for Scope 1 and 2 emissions, and in 2027 for Scope 3 emissions, with measurement and reporting to be performed according to the Greenhouse Gas Protocol standards.

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Chris Hall

OCTOBER 4, 2023

Reporting on Scope 3 under SB 253 will also be delayed until 2027, giving companies one extra year to prepare when the law comes into effect in 2026, whereby reporting on Scope 1 and 2 will be required. It would be hard for the SEC to not be criticised as a laggard if it is an outlier and doesn’t follow suit.”

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