California Requires Businesses With Over $1 Billion Revenue to Disclose Greenhouse Gas Emissions
Summary
This law, enacted in October 2023, requires businesses who do business in California and whose total annual revenue exceeds one billion dollars to disclose greenhouse gas emissions. The law creates three groups, or Scopes, of emissions disclosures: Scope 1 refers to direct greenhouse gas emissions; Scope 2 refers to indirect greenhouse gas emissions; and Scope 3 refers to indirect upstream and downstream greenhouse gas emissions. Businesses must disclose Scope 1 and 2 emissions starting 2026 and Scope 3 emissions starting 2027.
Impacted Sectors
Additional Information
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