Coast to Coast: How New York’s New GHG Reporting Rules Compare to California’s SB 253

On December 1, 2025, the New York Department of Environmental Conservation (NYDEC) finalized regulations for its greenhouse gas (GHG) emissions reporting program under the Climate Leadership and Community Protection Act (CLCPA).¹ These rules establish mandatory annual GHG reporting requirements for certain facilities and suppliers beginning June 1, 2027, with earlier compliance milestones for Large Emission Sources and anaerobic digestion, liquid waste storage and certain solid waste landfill operators taking effect in late 2026. We previously wrote about the draft regulations here.

The regulations follow an October 2025 order from a New York state court requiring NYDEC to promulgate regulations after the agency missed the January 1, 2024 statutory deadline. NYDEC contended that “promulgating Climate Act-compliant regulations [was] infeasible” because “in its opinion, achieving the law’s targets ‘would require imposing extraordinary and damaging costs upon New Yorkers[.]’” The court rejected that argument outright, finding such judgment “beyond the scope of [the NYDEC’s] authority under the Climate Act.” In setting a required promulgation date, the court took into account the next New York legislative session, ostensibly to allow NYDEC to bring this issue before the body with such authority. NYDEC appealed the decision—arguing, in part, that compliance with the court-ordered deadline to promulgate regulations was infeasible. Despite NYDEC publishing regulations before the February 2026 deadline, the case remains ongoing, reflecting the state’s continued challenge to the court’s authority to compel rulemaking.

Who Must Report?

• Owners and operators of “Facilities” in New York emitting over 10,000 metric tons of carbon dioxide equivalent (CO₂e) per year.²
  • For these purposes, “Facilities” include electricity generation, stationary combustion, landfills, waste-to-energy, natural gas compressor stations and other infrastructure.
• Fuel suppliers delivering fuel to New York end users generating any GHG emissions per year.
  • The regulations consider natural gas, liquid fuels and petroleum products, liquified natural gas, compressed natural gas, and coal as “Fuel.”
  • Applies to in-state and out-of-state suppliers.
• Waste haulers and transporters exporting solid waste to out-of-state landfills with estimated emissions exceeding 10,000 metric tons of CO₂e per year.
• Electric power entities generating any GHG emissions or importing megawatt hours into New York.
  • Applies to in-state and out-of-state power entities.
• Licensed suppliers of agricultural lime and fertilizer.
• Anaerobic digestion and liquid waste storage facilities (e.g., wastewater treatment plants and concentrated animal feeding operations) meeting applicable emissions thresholds.³

Note: Fire suppression systems and equipment, portable equipment with retail-purchased fuel and fuel retailers (excluding fuel suppliers or Facilities) are exempt from reporting requirements.

What Must Be Reported?

• While exact reporting requirements vary by entity category, reporting entities generally must report annual GHG emissions measured in metric tons of CO₂e, calculated using standardized emission factors.⁴
  • NYDEC’s GHG Emissions Estimator Tool can assist with calculations.⁵

How and When to Report?

• The first report is due June 1, 2027, for calendar year 2026 emissions.
  • Reporting entities may submit reports electronically via the NYS Electronic Greenhouse Gas Emissions Reporting Tool.
• Anaerobic digestion, liquid waste storage and certain solid waste landfill operators (i.e., those with >300,000 MT CO₂e p/year) must submit a facility-specific Emissions Monitoring and Measurement Plan (EMMP) to NYDEC by September 1, 2026, and March 1, 2029, and every three years thereafter.
• Sources meeting certain emissions thresholds per reporting category, or “Large Emission Sources,” must prepare a GHG monitoring plan and receive third-party verification for reported emissions.⁶
  • The GHG monitoring plan must be submitted to NYDEC by December 31, 2026, and any year in which a revision is made. 
  • Verification must be submitted to NYDEC by December 1, 2027, and annually thereafter.⁷
  • Certain entities are exempt from verification requirements, including facilities already regulated by NYDEC under the Regional Greenhouse Gas Initiative or Facilities where residential use accounts for 60% or more of total floor area.

How Do the Regulations Compare to California’s GHG Reporting Law, SB 253?

California’s climate disclosure law, SB 253, which we initially covered here and have written about most recently here, takes a different approach than New York’s regulations.⁸ While both reporting frameworks are intended to increase GHG emissions transparency, the scoping thresholds vary. The table below highlights key differences between the two reporting regimes; however, at a high-level, New York’s framework is narrower, mainly focusing on industrial emitters, whereas California’s casts a wider net based on revenue and business presence.

This narrower scope may better position the regulations to withstand legal challenge. By grounding the reporting obligations in New York’s own emissions-reduction framework, rather than imposing global economy-wise disclosure untethered to a regulatory program, the rules potentially could avoid the compelled-speech arguments currently raised against California’s climate disclosure laws.

What Can Companies Do to Prepare Now?

New York’s program signals growing state-level momentum on climate disclosure requirements. Companies with significant operations or fuel supply chains in New York should start preparing now to avoid potential compliance risks and unexpected costs.

• Determine if your company qualifies as a reporting entity under the in-scope categories and emissions thresholds.
• Anaerobic digestion, liquid waste storage and certain solid waste landfill operators (>300,000 MT CO₂e p/year) should prepare an EMMP, due September 1, 2026.
• Large Emission Sources should develop a GHG monitoring plan, due December 31, 2026, and prepare for verification, due December 1, 2027.
  • NYDEC estimates that verification could cost $4,000 per year for simple facilities and up to $17,000 per year for complex facilities. 
• Small businesses should consider seeking assistance from state support programs, including the Small Business Environmental Ombudsman.

We will continue to monitor and provide updates on developments to New York and California’s climate reporting statutes and legal challenges thereto. Please contact a member of our team with questions about reporting and compliance obligations.

1 The regulations are codified at 6 NYCRR Part 253.

2 NYDEC defines CO₂e as “the amount of carbon dioxide by mass that would produce the same global warming impact as the given mass of another GHG over a specific time frame.”

3 Specific emissions thresholds are enumerated in 6 NYCRR Part 253-2.2(a)(1) (e.g., “over 1500 metric tons (wet mass) of food scraps, commercial food waste, or industrial food waste during the reporting year”).

4 For example, owners and operators of facilities must report process, vented and fugitive emissions, while coal suppliers must report the amount and type of coal delivered to an end user in the state.

5 The agency notes that the tool is intended to “be used for illustrative purposes only and will not be considered a final or legally binding determination of an entity’s obligation to report.”

6 Specific emissions thresholds are enumerated in 6 NYCRR Part 253-1.2(f) (e.g., Facilities emitting over 25,000 metric tons of CO₂e per year).

7 Verification must be completed and submitted to NYDEC by December 1, 2028, for 2027 emissions, with subsequent annual verifications due on August 10.

8 SB 253 is codified at Cal. Health & Safety Code § 38532.