California SB 253
Climate Corporate Data Accountability Act — SB 253 (Chapter 382, Statutes of 2023; Health & Safety Code §38532), as amended by SB 219
Standard Introduction
California SB 253 is an active standard published by State of California. It is commonly used across Finance & Banking, Technology, Manufacturing, Retail, Energy, Services and applies in United States.
Use this page to review the official documentation, current status, and the certification or assessment bodies most commonly associated with California SB 253.
Implementation Roadmap
Define California corporate greenhouse-gas disclosure scope
Identify the products, services, systems, entities, jurisdictions, teams, vendors, data flows, and stakeholders covered by California SB 253. Confirm owners, boundaries, applicable obligations, documentation, and evidence expectations for reporting entity status, California business activity, revenue threshold, scope 1, scope 2, scope 3, GHG Protocol alignment, prior fiscal year reporting, assurance, digital reporting, data governance, and CARB implementation rules.
Assess obligations and gaps
Compare current practices with the expected California corporate greenhouse-gas disclosure approach. Review entity scoping, revenue assessment, emissions boundary setting, activity data collection, emission factor governance, supplier data collection, scope 2 instrument tracking, scope 3 methodology, assurance readiness, management review, and CARB rule monitoring, then prioritize gaps by legal exposure, user or safety impact, customer commitments, operational dependency, reporting deadlines, and assurance readiness.
Implement controls and evidence
Deploy required procedures, technical controls, review gates, training, supplier workflows, reporting paths, and operational records. Maintain entity scoping memos, revenue records, GHG inventories, activity data, emission factors, supplier data, scope 2 instruments, scope 3 calculations, methodology notes, assurance files, management approvals, and CARB submission records as traceable evidence.
Review, report, and improve
Run management reviews, internal checks, technical testing or independent assessments where applicable, corrective actions, and change reviews. Refresh the program when products, vendors, laws, incidents, reporting cycles, or stakeholder expectations change.
Compliance Checklist
checklist Scope and accountability
checklist Controls and records
checklist Monitoring and assurance
Frequently Asked Questions
Who needs California SB 253?
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California SB 253 is most relevant to large public and private U.S. business entities doing business in California with annual revenues over the statutory threshold. The exact scope depends on products, services, jurisdictions, reporting duties, customer commitments, technical requirements, and the organization's role in the relevant ecosystem.
Is California SB 253 certifiable?
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SB 253 is a California climate disclosure law implemented by CARB, not a certification. Reporting entities must prepare annual scope 1, 2, and 3 GHG disclosures with assurance requirements as phased by regulation.
What should implementation focus on first?
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Start by defining scope, obligations, accountable owners, and the evidence expected by regulators, customers, auditors, assurance providers, or governance bodies. Then perform a gap assessment against current controls and prioritize remediation by risk and deadline.
What evidence is useful for California SB 253?
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Useful evidence includes entity scoping memos, revenue records, GHG inventories, activity data, emission factors, supplier data, scope 2 instruments, scope 3 calculations, methodology notes, assurance files, management approvals, and CARB submission records. Evidence should be version-controlled, attributable to owners, linked to obligations and controls, and retained for the required review or audit period.
How often should the program be reviewed?
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Review it at planned intervals and whenever laws, products, vendors, incidents, reporting cycles, customer commitments, technical standards, or assurance expectations change. Higher-risk obligations should have more frequent monitoring and management reporting.
Official Documentation
Official PDF for California SB 253
Official publication or summary for California SB 253
Official online resource
State of California guidance and reference material
Implementation toolkit
Templates, guidance, or companion resources for California SB 253