2027 Climate Change Greenhouse Gas Protocol 
ESG Today
SEPTEMBER 8, 2023
Disclosure obligations would begin in 2026 for Scope 1 and 2 emissions, and in 2027 for Scope 3 emissions, with measurement and reporting to be performed according to the Greenhouse Gas Protocol standards. We thank you for your efforts to maintain California as a leader in fighting climate change.”
Chris Hall
OCTOBER 4, 2023
Reporting on Scope 3 under SB 253 will also be delayed until 2027, giving companies one extra year to prepare when the law comes into effect in 2026, whereby reporting on Scope 1 and 2 will be required. We’re in effect setting a national standard at a time when we’re still waiting for our US federal regulators to move ahead.
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