Editorial desk

Guides

Plain-language guides built from public sources, with dates so readers can check how current each page is.

• Assurance under SB 253: the statute, CARB's position and what is proposed

  What the SB 253 statute says about third-party assurance of emissions data, how CARB has said it will treat the first report, and what CARB has only proposed, as of September 20, 2026.

  Last reviewed: September 20, 2026

• California SB 253 overview: who it covers and what it requires

  A sourced, plain-language overview of California's Climate Corporate Data Accountability Act (SB 253), with the status of CARB's implementing regulation as of September 20, 2026.

  Last reviewed: September 20, 2026

• Questions to ask when evaluating GHG accounting, data and assurance vendors

  A neutral due-diligence checklist for evaluating greenhouse gas accounting software, emissions data providers, consultants and assurance providers, with red flags to watch for.

  Last reviewed: September 20, 2026

• SB 253 and SB 261: how the two California climate disclosure laws differ

  A short, sourced comparison of California's SB 253 (emissions reporting) and SB 261 (climate-related financial risk reports), including the status of the Ninth Circuit injunction as of September 20, 2026.

  Last reviewed: September 20, 2026

• SB 253 reporting timeline and status as of September 20, 2026

  What CARB has announced, what is only proposed, and what we could not confirm about SB 253 deadlines, the regulation and related litigation, as of September 20, 2026.

  Last reviewed: September 20, 2026