CA SB 219, which amends California’s Climate Corporate Data Accountability Act (CA SB 253) passed the California Assembly and State Senate and will be sent to Governor Newsom for his signature or veto. As ISPA has previously reported, SB 253 requires companies doing business in California with total revenues over $1 billion to submit annual public reports on their Scope 1, 2, and 3 carbon emissions. The California Air Resources Board (CARB) is responsible for enforcing SB 253.

SB 219 amends SB 253 by:

  • Delaying the date CARB must adopt regulations 6 months until July 1, 2025
  • Requiring a reporting entity to disclose its scope 3 emissions on a schedule specified by CARB rather than 180 days after its scope 1 and 2 emissions are publicly disclosed
  • Allowing emissions reports to be consolidated at the parent company level
  • Deleting a requirement that the annual fee be paid upon filing the emissions disclosure

Notably, despite SB 219 delaying the regulatory timeline for CARB, companies still must report on their 2025 direct emissions (Scope 1 and 2) starting in 2026.

SB 219 does not delay the implementation of CA SB 261, which requires companies that conduct business in California with total revenue exceeding $500 million to biennially disclose their climate-related financial risks and measures they have adopted to reduce and adapt to those risks. The first round of reports pursuant to SB 261 are still due on or before January 1, 2026.

The Governor will have until September 30th to sign or veto SB 219. ISPA will keep you apprised of any significant developments.