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US Mandatory Climate Reporting
US SEC
This is a mandatory framework that proposes disclosure of GHG emissions and climate related risks for public companies in the US. This framework uses aspects of the GHG Protocol in addition to the TCFD framework. See our Blog Post for more details
Short Name: SEC
Region: United States
Status: Mandatory
Organizations Affected: Publicly traded companies in the United States.
Source Link: https://www.sec.gov/files/rules/final/2024/33-11275.pdf
California SB-253
This is a mandatory disclosure framework that requires companies over a revenue threshold that “do business in California” to report their Scope 1, 2, and 3 greenhouse gas emissions. See our Blog Post for more details.
Short Name: CCDAA
Region: United States
Status: Mandatory
Organizations Affected: Any company over $1B revenue doing business in California.
Source Link: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB253
California SB-261
This is a mandatory disclosure framework that requires companies over a revenue threshold that “do business in California” to report their Scope 1, 2, and 3 greenhouse gas emissions. See our Blog Post for more details.
Short Name: CRFRA
Region: United States
Status: Mandatory
Organizations Affected: Any company over $500M revenue doing business in California.
Source Link: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB253
NY S3456
This is a mandatory disclosure framework that requires companies over a revenue threshold that “do business in New York” to report their Scope 1, 2, and 3 greenhouse gas emissions. This bill was introduced in January 2025, and has not yet been approved as law.
Short Name: CCDAA
Region: United States
Status: Mandatory
Organizations Affected: Any company over $1B revenue doing business in New York. This is defined as: a business that is a partnership, corporation, limited liability company, or other entity formed under the laws of New York State, any other U.S. state, the District of Columbia, or under an act of Congress, and conducts business within New York State.
Source Link: https://www.nysenate.gov/legislation/bills/2025/S3456