Accelerate your sustainability journey and achieve climate disclosure compliance with our science-based ESG experts.

California has enacted two significant climate-related disclosure laws, impacting private and public companies who do business in California. The first law, SB 253, applies to businesses with annual revenues over $1 billion operating in California. It requires that these companies disclose their greenhouse gas (GHG) emissions for the previous fiscal year, covering direct, indirect, and value chain emissions. The second law, SB 261, applies to businesses with annual revenues over $500 million, and it mandates the disclosure of climate-related financial risks and measures taken to address them, aligning with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD), or its successor, the International Financial Reporting Standards (IFRS).

SB 253 extends disclosure requirements to Scope 3 emissions, requiring companies to collect data from third parties in their value chain.

SB 261 requires companies to disclose climate risks with their corporate oversight and mitigation plans, focusing on governance, strategy, risk management, and metrics and targets.

The laws are expected to have a profound impact beyond California’s borders, affecting any company that meets their definition of doing business in the state. They emphasize the need for businesses to proactively address overlapping, yet distinct, climate-related disclosure requirements in multiple jurisdictions.  

The Intertek Advantage

Intertek Assuris sustainability experts will partner with you to assess the specific requirements of the California regulations and how they apply to your business. Our science-based, comprehensive approach helps your business address all the critical and complex requirements of these legislations.  

Intertek’s integrated suite of services is customized to your company.

Greenhouse Gas Emissions

Climate Risk

  • Customized workshops for leadership teams
  • Gap assessment and peer assessment
  • Double materiality (impact and financial) assessment of environmental, social, and governance (ESG) risks
  • Development of key performance indicators and targets
  • Assessment, establishment, and documentation of processes for governance, strategy, and risk management, including metrics and targets
  • Preparation of climate risk disclosures in alignment with TCFD/IFRS


  • Assurance is required for GHG under SB 253. If Intertek has not conducted your GHG inventory and calculation, we can assist with limited or reasonable assurance.
  • Assurance is not required for climate risk reporting under SB 261, although it improves the quality and confidence of the ESG reporting. If Intertek has not conducted climate risk analysis, we can assist with limited or reasonable assurance.

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