California Climate Reporting Regulation - Executive Course

Work through case studies to determine whether entities meet SB 253 and SB 261 criteria, considering US entity status, revenue thresholds, and doing business in California.

Discover SB 253's rules for US entities with over $1 billion in California revenue, requiring annual GHG emissions (scopes 1–3) per the GHG protocol and phased assurance.

Explain scope 1 direct emissions, scope 2 indirect emissions from purchased energy, and scope 3 across the value chain with 15 categories, for SB 253 GHG reporting.

Senate Bill 261 requires US-based entities with $500 million in revenue doing business in California to disclose climate-related risks biennially, with strategies published under tcfd or issb s2 on website.

Explore the tcfd framework for climate related disclosures, detailing governance, strategy, risk management, and metrics and targets. Examine scenario analysis and regulatory context, including California regulation and Issb s2.

Explore how the voluntary carbon offset market operates and why it is largely unregulated. Examine major challenges, including lack of transparency, non-permanence, additionality, greenwashing, and equity concerns.

Explore assurance requirements under California climate regulations, comparing limited and reasonable assurance for scope 1–3 emissions, and clarifying applicability to SB 253 versus SB 261 and AB 305.

Explore the evolving U.S. climate disclosure landscape, from the SEC rule on hold to California's active SB 253, SB 261, AB 1305, highlighting GHG emissions, climate risks, and Tcfd alignment.

Summarizes California climate reporting laws SB 253, SB 261, and AB 1305, including disclosure, timelines, and offsets, and situates them within the SEC rule and GHG protocol and TCFD frameworks.