CA Senate Bill 253 & 261 Reporting

Clear, Accurate Climate Disclosures – Without Slowing Down Business

SB 253 Compliance Timeline

Data Collection

Emission Calculations

Internal Control & Documentation

June 30, 2026
Scope 1 & 2 Data Reporting

June 30, 2026
Public Disclosure

June 30, 2027
Scope 1, 2, & 3
Data Reporting

Limited Assurance for
Scope 1 and 2

June 30, 2027
January 1, 2030
Reasonable Assurance for Scope 1 & 2

Limited Assurance for
Scope 3

January 1, 2030

Senate Bills 253 and 261


What Are They?


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SB-253 requires companies doing business in California to measure and publicly disclose Scope 1, 2, and 3 greenhouse gas emissions, subject to third-party assurance.

SB-261 requires a public report of climate-related financial risks and the measures taken to address them.


Who Is Affected?


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SB-253 and SB-261 apply to U.S. entities and partnerships that conduct business in California.

SB-253 applies to companies with annual revenues over $1 billion;
SB-261 applies at $500 million.

What Is Disclosed?


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SB-253 requires emissions reporting for Scope 1 (direct), Scope 2 (purchased energy),and Scope 3 (value-chain) emissions.

SB-261 requires disclosure of material climate-related financial risks and how organizations manage or mitigate those risks.


When Does It Start?


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SB-261 reports are due to CARB by January 1, 2026, and every two years after.
SB-253 reporting for Scope 1 and 2 begins June 30, 2026, then annually.
Scope 3 reporting begins in 2027.
Full reasonable assurance for Scope 1 and 2 begins in 2030.

Timelines may shift as regulations evolve. Check CARB’s website for the most current dates.

How We Can Help

As SB 253 and SB 261 move closer to implementation, early preparation is essential to avoid consultant bottlenecks in the first reporting years. With over two decades of experience in California climate and air-quality regulation, EcoCira can help you establish the systems, documentation, and data controls needed for audit-ready disclosures.

Our engineering and regulatory specialists don’t just provide technical expertise—we offer steady, practical support that helps your team feel grounded. We stay engaged year-round to strengthen internal capabilities, reduce the stress of compliance, and ensure your organization is fully prepared for smooth, confident reporting under SB 253 and SB 261.

Compliance Programs


We build SB 253 and SB 261 compliance frameworks tailored to each organization’s operations. This includes:

  • Mapping all statutory and regulatory deadlines
  • Defining data boundaries and collection
  • Scope 1, 2, 3 emissions calculations
  • Internal review checkpoints

Our goal is to help you build resilient, cost-effective systems aligned with CARB, the GHG Protocol, and evolving rulemaking — without adding new layers of complexity..

Two professionals collaborating on financial documents in a modern office setting.

Database Tracking


Reliable reporting starts with consistent data. Our EcoVerify system organizes information from meters, suppliers, and internal teams in one place, and can run on your existing platforms — we don’t require a new system. Emission sources, activity data, and annual updates are easy to monitor.

The system flags missing data, highlights updates, and maintains version control and documentation integrity. The result is an auditor-ready data repository that speeds up reporting.

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Auditor Coordination & Verification Management


EcoCira can act as the primary liaison between your organization and the independent assurance provider. We manage:

  • Document requests
  • Scheduling verification activities
  • Tracking corrective actions
  • Coordinating site visits or virtual walkthroughs
  • Resolving issues before the assurance deadline

We translate auditor questions, clarify verification expectations, and maintain smooth communication to avoid delays or nonconformities.

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Program Material Development


We prepare the supporting program documents required under SB 253 and SB 261, including:

  • Monitoring plans
  • Calculation methodologies
  • Emission-factor calculations
  • Inventory management plans
  • Risk-assessment narratives
  • Data-quality procedures

All materials are aligned with CARB methodologies, the California GHG Protocol, and evolving regulatory guidance. These documents form the foundation of a transparent, auditor-ready reporting program.

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Pre-Verification Preparation


We conduct structured mock interviews to prepare your subject-matter experts for assurance. Sessions cover expected auditor questions, data-flow walkthroughs, calculation logic, live data-pulls, and how to respond to technical inquiries.

You want your consultant to be the most difficult verifier you encounter

Our approach helps eliminate surprises during verification and builds confidence across reporting teams.

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Engineering-First Climate Consulting

SB-253 work benefits from teams who can move comfortably between operations, data, and policy. EcoCira brings that mix. Our engineers understand how facilities run, how energy flows, and how decisions show up in emissions data. This allows us to help clients produce reporting that is accurate, practical, and easy to review — whether the footprint is industrial, commercial, or service-based.

We have long experience with CARB GHG and LCFS programs, and our history on both the consulting and assurance sides means we understand how reviewers think. We focus on clear methods, strong supporting evidence, and straightforward reporting that aligns with SB-253 expectations.


Complex Industrial and Manufacturing Expertise

SB-253 creates unique challenges for companies with complex operations: large data sets across multiple facilities, systems that weren’t built for disclosure, and reporting that must withstand third-party review. We’ve supported refiners, manufacturers, renewable fuel producers, and other industrial operators through these challenges, helping teams streamline data, reduce costs and errors, and surface issues early.

Our experience in LCFS and GHG programs maps directly onto SB-253 readiness. Both require strong, quantitative methods, clear data governance, and an understanding of how industrial processes work in practice. This helps companies with complex emissions profiles or high data volumes approach disclosure requirements with a clear path and fewer surprises.


High-Accuracy Reporting With Tools and Templates Already in Place

We designed our approach to minimize the workload for internal teams. EcoCira can manage annual GHG and Scope 1–3 reporting using proven templates, calculation methods, and data workflows we’ve already built— with customization where it’s needed. We stay close to the work, offering focused reviews and responsive support without the layers of coordination found at larger firms.

Clients choose EcoCira because the reporting is accurate, readable, and defensible. Packages are clear for reviewers, aligned with expectations, and efficient to update year after year.

Discuss SB-253 and SB-261 with us and talk with an accredited assurance provider.

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