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Third-Party Assurance Under SB 253: What Companies Must Know Now
California’s Senate Bill 253 (SB 253) — the Climate Corporate Data Accountability Act — marks a pivotal shift in corporate climate reporting. For the first time, large public and private companies operating in California will be required to disclose their greenhouse gas emissions across Scopes 1, 2, and 3. But the real game-changer? These disclosures […]
California SB 253 Perspectives: How to Create a Credible Baseline for Scope 3 Emissions
California’s Climate Corporate Data Accountability Act (SB 253) is reshaping corporate climate disclosure in the United States. Starting in 2026, large companies operating in California will be required to report Scope 1, 2, and 3 emissions, aligning with global transparency standards. For most organizations, Scope 3 emissions, which cover the value chain from suppliers to […]
3 Myths About California Climate Rule
California’s Climate Accountability Package (CAP)—made up of SB 253 (the Corporate Data Accountability Act) and SB 261 (the Climate-Related Financial Risk Act)—marks the first-of-its-kind climate disclosure mandate in the U.S. Despite its bold scope, several myths have sprung up around the rule. As a sustainability professional, it’s vital to know what’s real and what’s not. […]
Has the Anti-ESG Backlash Reached Its Peak?
A Look at ESG, DEI, and California’s Latest Climate Laws The world of Environmental, Social, and Governance (ESG) policies is at a crossroads, with growing signs that the backlash against ESG initiatives may be slowing. As lawsuits against anti-ESG policies emerge and companies continue to implement their ESG programs (albeit more quietly), many wonder whether […]
Navigating Towards Net Zero: The Superyacht Industry’s Journey
What is Net Zero? Net Zero refers to achieving a balance between the greenhouse gases emitted into the atmosphere and those removed from it. This equilibrium is reached through a mix of emission reductions and methods to absorb or offset remaining emissions, such as reforestation or carbon capture technologies. The primary aim of Net Zero […]
The Shifting Landscape of Climate Disclosures: SEC and California’s Impact on Businesses
In 2024, the Securities and Exchange Commission (SEC) released a groundbreaking final rule on climate-related disclosures for businesses, sparking immediate legal challenges across multiple jurisdictions. Simultaneously, California passed its climate-related disclosure laws, SB 253 and SB 261, in 2023, and SB 1305, also facing legal scrutiny. These legislative moves represent significant shifts in regulatory landscapes […]