{"id":14100,"date":"2025-12-03T15:14:37","date_gmt":"2025-12-03T12:14:37","guid":{"rendered":"https:\/\/cse-net.org\/?p=14100"},"modified":"2025-12-03T15:14:37","modified_gmt":"2025-12-03T12:14:37","slug":"california-climate-rules-what-companies-must-do-no","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/california-climate-rules-what-companies-must-do-no\/","title":{"rendered":"R\u00e8gles californiennes en mati\u00e8re de climat : Ce que les entreprises doivent faire Non"},"content":{"rendered":"

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Introduction to California SB-253 and Why It Matters<\/strong><\/h2>\n

California changed the national conversation on climate transparency through SB-253, the Climate Corporate Data Accountability Act. This law introduces one of the strongest emissions disclosure frameworks in the United States. It affects thousands of companies that do business in California, even if they have no physical presence in the state.<\/p>\n

Recent legal developments created uncertainty. ESG News<\/a> reported that the rules set a new standard for corporate transparency. ESG Today<\/a> confirmed that a U.S. appeals court issued a temporary pause while it reviews constitutional questions. Green Central Banking highlighted how these rules will shape climate risk management across the economy.<\/p>\n

Even with the pause, companies should continue preparing. SB-253 remains a landmark regulation that aligns with global climate expectations. Investors still want disclosures. Supply chains continue asking for emissions data. Other markets, such as the European Union, move ahead with similar rules. This moment offers extra preparation time, not a reason to delay.<\/p>\n

Although SB-261 also plays an important role, most companies feel the biggest impact from SB-253 due to its Scope 1, Scope 2, and Scope 3 requirements. This blog focuses on SB-253 and explains what companies should do now.<\/p>\n

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Benefits of Getting Ready for SB-253<\/strong><\/h2>\n

Companies gain several advantages by preparing early.<\/p>\n

1. Stronger investor confidence<\/strong>
Investors want accurate greenhouse gas disclosures. Early action builds credibility and reduces concerns about climate risk.<\/p>\n

2. Global alignment<\/strong>
SB-253 reflects concepts found in the GHG Protocol, CSRD, and ISSB. Early preparation helps companies comply with multiple markets at the same time.<\/p>\n

3. Better supply chain visibility<\/strong>
SB-253 requires companies to disclose Scope 3 emissions. This category includes suppliers and transport partners. Companies that begin early gain better insight into cost drivers and operational risks.<\/p>\n

4. Improved decision making<\/strong>
Emissions data supports operational planning. Leaders can identify reduction opportunities and manage long-term risks.<\/p>\n

5. Competitive advantage<\/strong>
Companies that prepare early avoid rushed timelines later. They show leadership and readiness to customers and investors.<\/p>\n

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Practical Steps to Prepare for SB-253<\/strong><\/h2>\n

Even with the temporary pause, companies should continue building a structure that supports accurate emissions reporting.<\/p>\n

1. Confirm Whether SB-253 Applies to the Company<\/strong><\/h3>\n

SB-253 applies to companies with at least 1 billion USD in annual global revenue that do business in California. Many companies meet this threshold due to online sales or distribution activities. Physical presence in the state is not required. Companies should review revenue, sales channels, and business relationships.<\/p>\n

SB-261 applies to firms with 500 million USD or more in revenue. It focuses on climate-related financial risks. Companies covered by SB-261 can prepare for its requirements while focusing most efforts on the detailed emissions reporting required by SB-253.<\/p>\n

2. Build or Improve the Emissions Inventory<\/strong><\/h3>\n

SB-253 requires reporting of:<\/p>\n