July 2025
Preparing for California’s Climate Disclosure Laws
Are you ready for California’s new climate disclosure laws?
This resource paper is intended to help companies understand recent developments in California’s climate legislation and prepare for the upcoming requirements.
Key Findings
California signed into law two mandates on corporate climate data and climate risk reporting.
Governor Gavin Newsom signed an additional bill amending the earlier legislation.
The California Air Resources Board (CARB) held a four-hour public workshop to provide clarity and address stakeholder questions.
Summary
California’s climate disclosure laws, first passed in October 2023, are set to take effect in 2026. Since then, amendments in 2024 and new CARB consultations in 2025 have shaped the regulatory landscape. While workshops and guidance have offered some clarity, many questions remain around reporting expectations, CARB’s acceptance criteria, and best practices for companies.
What You’ll Learn
This resource paper provides an overview of California’s climate disclosure mandates and the latest updates. It aims to help companies understand the evolving requirements, highlight areas where uncertainty still exists, and emphasize the importance of early preparation for organizations that fall under the scope of these laws.
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