Navigating California SB 253 & SB 261 with Trinity Consultants

 

Accelerate compliance.

Reduce risk.

Turn disclosure into advantage.



California’s climate disclosure laws are moving forward—with near-term deadlines and evolving guidance. Trinity helps you get compliant fast and build resilient reporting mechanisms that scale across your enterprise and lay a strong foundation for continued growth and maturity over time.
Talk to an SB 253/SB 261 Expert Today

CARB SB 253 and SB 261 Support

Need SB 253 and SB 261 support? Trinity Consultants is adept at preparing (and providing assurance for) Scopes 1–3 emissions and climate-related financial risk documentation to meet deadlines with confidence.

Timelines at a glance:
  • Now–Q4 2025: Applicability, governance, data design, and first-draft SB 261 report.
  • Dec 1, 2025: CARB opens docket for SB 261 public reports.
  • Jan 1, 2026: Deadline to publish first SB 261 climate-risk report.
  • By Jun 30, 2026 (proposed): Submit SB 253 Scope 1–2 (FY2025).
  • 2027: Scope 3 disclosures begin (FY2026).

What’s in play—and why it matters now

  • SB 261 (Climate-Related Financial Risk): Initial TCFD-aligned climate-related financial risk reports due by Jan 1, 2026, posted publicly and listed in CARB’s docket Dec 1, 2025–Jul 1, 2026.
  • SB 253 (Climate Corporate Data Accountability): CARB proposes June 30, 2026 for initial Scope 1–2 reporting (FY2025 data), with Scope 3 disclosures starting 2027 (FY2026). 
  • Who’s covered: Private and public companies doing business in CA with >$1B revenue (SB 253) and >$500M revenue (SB 261). CARB has published a preliminary covered-entities list to inform public companies impacted by these bills. 
Bottom line: Even amid litigation, the laws are not on hold and timelines are active—plan and execute now.


Register: “Navigating SB 253 & SB 261—CARB Draft Regs & Latest Updates"

Join Trinity Consultants for a live webinar as we break down the latest updates from the California Air Resources Board (CARB) on SB 253 and SB 261—two landmark climate disclosure laws reshaping corporate accountability in California.

At its August 21 workshop, CARB clarified key elements including:

  • Revenue definitions (potentially global sales without deductions)
  • Entity scope and estimated coverage
  • Reporting timelines and enforcement expectations


Why Choose Trinity Consultants for SB 253 and SB 261 Support?

All sizes of organizations doing business in California need support to address the new regulations. Discover what sets us apart in delivering impactful and results-driven sustainability compliance.

Regulatory depth + enterprise scale

50+ years navigating complex environmental rules with program builds that withstand assurance.

California focus with national reach

We track CARB workshops/guidance and translate changes into concrete steps for your teams.

Audit-ready by design

Methodologies, controls, and documentation aligned to evolving assurance expectations for SB 253.

Active thought leadership

Ongoing analysis of “clarifications and remaining uncertainties” in CA climate disclosures.

How Trinity Can Help

We meet you where you are in your sustainability journey. Experience tailored solutions designed to equip your team with the knowledge and skills needed to succeed in today's complex operational world.

Readiness & Gap Assessment
  • Rapid scoping against CARB’s latest expectations for SB 253 emissions and SB 261 risk disclosures.
  • Materiality & boundary decisions; data governance, control mapping, and evidence trails.
Data, Methods & Controls
  • GHG inventory build/refresh (Scopes 1–3) aligned to the GHG Protocol, with auditable methodologies and emission factors.
  • Activity-data workflows, vendor/supplier data strategies, and uncertainty management for complex Scope 3 categories
SB 261 Climate-Risk Program
  • TCFD-aligned governance, strategy, risk management, and metrics/targets.
  • Scenario analysis and financial-impact narratives tailored to sector-specific drivers.
Reporting & Public Disclosures
  • Drafting support for public risk reports (SB 261) and GHG disclosures (SB 253); web-posting and CARB docket listing.
  • Assurance-readiness (limited then reasonable) for Scope 1–3 with evidence packs and sampling plans.
NEWS & SERVKCES

Insights and expertise to keep you ahead and ready to respond.

SB 253 and SB 261 California Climate Disclosures
Recent Clarifications and Remaining Uncertainties
EHS and Sustainability Reporting
Streamline your GHG reporting with Trinity.
Sustainability Program Support and ESG Disclosure
Trinity elevates your sustainability journey
Life Cycle Assessment
Trinity empowers your sustainability strategy through expert LCA services.
FAQs

Get expert insights and guidance from Trinity Consultants.


Are deadlines final, given ongoing litigation?

Courts declined to stay the laws; CARB is proceeding with implementation and guidance. Companies should prepare to meet 2026 milestones while monitoring updates.

Do we need formal CARB regulations for SB 261?

CARB is advancing guidance and a public docket; SB 261 may not need formal rulemaking to require public risk reports by Jan 1, 2026.

What level of assurance is required?

SB 253 requires third-party assurance: limited assurance initially for Scopes 1–2 (and, over time, Scope 3), with details forthcoming through upcoming rulemaking from CARB. Trinity reviews your controls and documentation to be assurance-ready.

How does this align with SEC or EU CSRD?

We harmonize data models and narratives to avoid duplication and inconsistent public claims (SEC rule is stayed pending litigation; CSRD creates additional needs for some entities).

On-Demand Webinars

Insights and expertise to keep you ahead.


Complimentary Webinar: Preparing for Climate Accountability - Insights into California’s Corporate GHG and Financial Disclosure Programs (Part I)

Join Trinity Consultants as we provide an overview and latest updates related to California’s Climate Accountability Package (Senate Bill (SB) 25


Complimentary Webinar - Preparing for Climate Accountability (Part II) : Unlocking California SB 253 “Corporate GHG Reporting”

With the California Air Resources Board (CARB) advancing its 2025 rulemaking process, this session offers attendees invaluable insights into the Senate Bills' requirements and CARB’s initiatives specific to the Climate Corporate Data disclosure.


Complimentary Webinar– Preparing for Climate Accountability (Part III) : Decoding California SB 261 “Climate-Related Financial Risk Disclosure”

ith the California Air Resources Board (CARB) advancing its 2025 rulemaking process, this session offers attendees invaluable insights into the Senate Bills' requirements and CARB’s initiatives specific to the Climate Corporate Data disclosure.


Complimentary Webinar: Understanding Implications of California's Climate Accountability Partner Bills – An Overview of the Legislatures and Practical Preparation Tips

Join Trinity Consultants and Womble Bond Dickinson (Law Firm) as we provide an overview of California’s Climate Accountability Package (Senate Bill (SB) 253, the Climate Corporate Data Accountability Act, and SB 261, Climate-Related Financial Risk Act).