Under new legislation (SB 253), California is rolling out a greenhouse gas (GHG) emissions reporting regime - covering thousands of US companies.
While regulations are being finalised, businesses are legally obliged to start publicly disclosing their emissions in 2026. Looking ahead, mandatory reporting will expand to indirect (Scope 3) emissions and companies will have to obtain third-party assurance on their data.
California's evolving disclosure regime poses a range of practical challenges for businesses' finance, legal and sustainability teams to contend with.
Join this Corporate Disclosures and Linklaters webinar to gain a clear understanding of what SB 253 requires, how companies are gearing up for compliance, and how emissions reporting can be leveraged as a strategic tool.
What companies must report under SB 253
Reporting timelines and assurance requirements
Regulatory developments and enforcement priorities
How leading US companies are adapting to the new requirements
Practical considerations for collecting and managing emissions data
How to prepare for Scope 3 reporting and mandatory assurance
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