This is an independent summary, not legal advice. Court orders and CARB positions change quickly; check current sources before relying on this page.
The two laws
- SB 253 (Health and Safety Code section 38532) requires covered companies with more than $1 billion in annual revenue that do business in California to report GHG emissions.
- SB 261 (Health and Safety Code section 38533) requires covered companies with more than $500 million in annual revenue that do business in California to prepare climate-related financial risk reports. The statute sets a first date of January 1, 2026 and calls for reports every two years.
Court order affecting SB 261
On November 18, 2025, the Ninth Circuit granted an injunction pending appeal as to SB 261 and did not enjoin SB 253 (Chamber of Commerce v. CARB, No. 25-5327). CARB has said it is not enforcing SB 261 under the court order and that submitting an SB 261 report is voluntary, and it maintains a public docket of voluntarily submitted reports. We could not read the order itself. We found no merits decision as of September 20, 2026; check the Ninth Circuit docket for updates.
What this means for this directory
SB253 Vendors focuses on vendors for GHG accounting, emissions data, reporting, assurance and consulting related to SB 253. Some listed vendors also mention SB 261; where they do, we show it as a vendor statement. Nothing on this site says how either law applies to a particular company.