Guide: California climate laws

California’s climate disclosure laws mark a meaningful shift in how US states formally expect companies to think about climate-related information – how it is gathered, how it is evaluated and how it is communicated. For finance and sustainability teams, these laws sit at the intersection of regulatory compliance, operational reality and evolving reporting practice. That intersection can be challenging to navigate, particularly as requirements continue to develop through regulation and enforcement guidance.

This guide is intended to help bridge that gap. It is designed to support teams that are responsible for preparing, reviewing or overseeing disclosures under SB‑253, SB‑261 and AB‑1305 by explaining what the laws require, how the requirements fit together and where judgment and interpretation are likely to be needed. 

Throughout, we focus on the questions we hear most often in practice and on decisions companies are making now as they prepare for reporting.

We have written this guide with the understanding that many companies are already managing multiple climate and sustainability reporting obligations across jurisdictions. While the California climate laws are distinct, they do not exist in isolation. Where relevant, we highlight connections to existing reporting frameworks and common implementation considerations.

As with all regulation in this area, change should be expected. We hope this guide serves as a practical reference as the regulatory landscape continues to take shape.