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Streamline Your Path to SB 253 Compliance

We help ensure your GHG reporting meets SB 253 requirements with automated Scope 1, 2 & 3 calculations, audit-ready workflows, and expert support.

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Preparing for SB 253? Here’s What You Need to Know

California Senate Bill 253 (SB 253), also known as the Climate Corporate Data Accountability Act, requires certain large U.S. companies doing business in California to publicly disclose their greenhouse gas (GHG) emissions. In February 2026, CARB approved the program's initial regulation, establishing definitions, fees, and the first reporting deadline.

Who It Impacts

US entity (public and private)

doing business in California, regardless of headquarters location

Companies with over $1B

in total annual revenue

Key Deadlines

August 10, 2026

Deadline for initial Scope 1 and 2 emissions disclosure. Reporting entities with a fiscal year ending on or before February 1, 2026 report FY25–26 data; those with a fiscal year ending after that date report FY24–25 data.

CARB reporting templates and limited assurance are not required in 2026.

2027

Scope 1, 2, and 3 emissions disclosure required annually, with limited assurance for Scope 1 and 2. CARB is currently developing the Scope 3 reporting framework through a formal rulemaking process, with three proposed approaches under consideration: broad applicability across all 15 categories, a sectoral phase-in, or a category-based phase-in.

2030

SB 253 directs CARB to review and update reporting deadlines by January 1, 2030 so that Scope 3 emissions data are reported as close in time as practicable to Scope 1 and Scope 2 disclosures. This review is also expected to address the transition from limited to reasonable assurance.

What to Report

Scope 1

Direct GHG emissions from owned or controlled sources

Scope 2

Indirect emissions from purchased electricity and energy

Scope 3

All other indirect emissions across the value chain

Third-Party Assurance

SB 253 requires third-party assurance with a phased ramp-up over time. In its March 2026 rulemaking workshop, CARB proposed requiring limited assurance for Scope 1 and 2 emissions starting in 2027, under recognized standards including ISSA 5000, ISAE 3000/3410, AICPA AT-C 210/205, AA1000AS v3, and ISO 14064-3.

Assurance requirements beyond 2027, including reasonable assurance, will be addressed in subsequent rulemaking.

A Platform Built for SB 253—and What Comes Next

Persefoni equips your team with the tools, expert support, and controls needed to meet SB 253 disclosure requirements.

Assurable Scope 1, 2, and 3 Emissions

Automate carbon calculations aligned with the Greenhouse Gas Protocol, using the best available emission factors.

Transparency & Control

Built-in audit trails, AI-powered error detection, and calculation workflows ensure traceability and confidence.

Disclosure-Ready Reporting

Exportable emissions metrics aligned to SB 253 formats, with supporting documentation for auditors.

Flexible Data Intake

Direct integrations, intelligent bulk uploader, and Open API to meet your data where it lives.

Human Expertise, Built In

Dedicated Customer Success Manager and Climate Solutions Expert to guide you through onboarding and auditor engagement.

How it Works

Easily track emissions, verify accuracy with AI, and export SB 253-compliant reports.

Gather Your Data

Upload data or connect your systems with minimal manual effort.

Measure Automatically

Instantly calculate Scope 1, 2, and 3 emissions with methodology transparency.

Review for Accuracy

Use AI to detect anomalies and validate your results through audit-ready workflows.

Analyze & Report

Drill into facility-level and value chain data. Export disclosures aligned to SB 253.

“We’ve been able to close data gaps, improve our scope 3 methodology, and align with legal reporting requirements. This would have been nearly impossible without Persefoni.”

— Wendi Latko, Vice President of Environment, Health, Safety & Sustainability at Xerox

Trusted. Certified. Secure.

Persefoni maintains industry-leading certifications to safeguard your data and support assurance processes. Learn more here.

Audit & Assurance Readiness

Certified for both SOC 1 Type II and SOC 2 Type II, we maintain the highest standards for financial and operational reporting integrity.

Information Security Management

Our global security practices are built on proven frameworks for managing risk and protecting data, including ISO 27001 and ISO 27017 certifications.

Cloud & Data Handling Standards

With certifications like CSA STAR Level 2 and alignment with the NIST Cybersecurity Framework, we adhere to leading standards for secure cloud infrastructure and safe data processing.

Your End-to-End Compliance Partner

SB 253 may be your immediate priority, but it’s only part of California’s broader climate disclosure mandate.

For Companies Also Navigating SB 261

Persefoni offers a cohesive solution across both emissions reporting and climate risk disclosure.

By combining our carbon accounting platform with our SB 261 reporting services, you can:

Align data and strategy across regulatory filings
Eliminate silos between emissions data and climate risk narratives
Minimize effort while maximizing compliance confidence

Also Preparing for SB 261? See How We Can Help.

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Explore Related Resources

Get up to speed on California’s new climate disclosure laws with expert-led webinars and training.

WEBINAR

Answers to Your Top Questions on California’s Climate Laws

Join us for an in-depth webinar as we unpack California's evolving climate disclosure landscape, including SB 253, SB 261, and the recently passed SB 219.

Learn More

WEBINAR

Navigating California's Climate Disclosure Laws: A Corporate Perspective

Join us for an exclusive discussion on California’s new climate disclosure regulations (SB 253, SB 261, and SB 219) through a corporate lens.

Learn More

COURSE

California Climate Disclosure Compliance

The Climate Corporate Data Accountability Act (SB253) and Climate-Related Financial Risk Act (SB261) could set new standards for corporate climate action with far-reaching consequences for the economy and the environment. Enroll today to learn more.

Learn More

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