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California SB 273 and SB 261 Covered Entities
SB 253 and SB 261 are California laws requiring large corporations to disclose climate-related information, but they differ in scope: SB 253 (Climate Corporate Data Accountability Act) mandates annual reporting of all greenhouse gas (GHG) emissions, while SB 261 (Climate-Related Financial Risk Act) requires biennial reporting of climate-related financial risks and adaptation measures. Both apply to US-based companies with over $1 billion and $500 million in annual revenue, respectively, that do business in California. This preliminary list is intended to support development of the fee regulation. Staff relied upon California Secretary of State (SoS) data as a master-list of entities doing business in California, as it is publicly available. However, the SoS dataset used in staff’s analysis includes only active filings through March 2022 and may be missing companies. Due to a lack of a universal unique ID to match entities across datasets, staff used a partial match of company name fields between the datasets. Note, this preliminary list does not reflect potential exemptions discussed at the August 21 workshop. For more details on staff's methodology for developing a preliminary estimate of covered entities, refer to the August 21 workshop slides. A video of the workshop is also avaliable. Each potentially-regulated entity remains responsible for compliance with statutory requirements, regardless of whether it was included in staff’s preliminary list or outreach.
| Source Type | Publication |
| Number of Companies Reported from Source | 1515 companies |
| Custom Reports Available? | No Custom Reports are available from this source. |
| Link | California SB 273 and SB 261 Covered Entities |