Compliant California climate disclosures,
without the stress.

California SB 253 & SB 261: Climate Disclosure Compliance

California’s two climate disclosure laws, SB 253 and SB 261, reach well beyond state lines. One is in effect now, the other is passed but paused by the courts.

What the Laws Require

  • SB 253 - companies with over $1B in revenue: report Scope 1 and 2 emissions in alignment with the GHG Protocol (live and in effect, due November 10th, 2026)

    • Scope 3 emissions reporting and third-party assurance phase in from 2027

  • SB 261 - companies with over $500M in revenue: publish a climate risk report (TCFD / IFRS S2) every two years (passed but stayed by the courts and not currently being enforced, no current active deadline until that is resolved)

How Dune Helps

  • Confirm whether you’re actually in scope

  • Build a GHG Protocol Scope 1–3 inventory that survives assurance

  • Prepare the SB 261 climate risk report

  • Get you ready for customer data requests with defensible calculated numbers

  • One inventory across SB 253/261, CDP, and CSRD

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