New California Legislation Would Be a Major Step Forward for Climate Disclosure
Law Columbia
AUGUST 8, 2023
Scope 3 Emissions SB 253 would direct CARB to develop standards for GHG emissions reporting by January 1, 2025, with covered entities then required to begin annual reports following these standards in 2026 (for scope 1 and scope 2 GHG emissions) and in 2027 (for scope 3 emissions). [21] 20] See, e.g., Roshan Krishman et al., “The
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