Regulations

Prepare for California climate disclosures.

California's SB 253 and SB 261 require U.S. companies doing business in California to report greenhouse gas emissions and climate-related financial risks. The first Scope 1 and 2 reports are due November 10, 2026.

Gravity's emissions and climate risk tools help companies disclose with confidence.

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2025 California Disclosure page showing total emissions, energy consumption, and data completeness, with sections for board governance

The rules

What are California's climate disclosure rules?

Introducing SB 253 & SB 261

California's SB 253 & SB 261 require U.S. companies doing business in California to report greenhouse gas emissions and climate risks starting January 1, 2026.

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Dashboard for 2025 California climate disclosure SB 253 showing 64% completion and a module list for Introduction, Governance, Risks and Opportunities, and Business Strategy

Checklist highlighting requirements for companies: public and private companies, $500M+ revenue must disclose climate-related financial risks, $1B+ revenue must disclose greenhouse gas emissions

Who needs to disclose?

SB 253 & SB 261 apply to approximately 10,000 companies across the United States that do business in California. The California Air Resources Board (CARB) has released a list of companies it believes need to comply, but the list is not exhaustive. Companies should review the reporting criteria to determine whether they need to disclose.

See the list

Penalties for noncompliance

SB 253 & SB 261 authorize the California Air Resources Board (CARB) to bring civil actions against companies and seek civil penalties for violations of the act. CARB has indicated it will apply enforcement discretion provided "good faith" efforts in 2026, but failure to comply in subsequent years carries the risk of hefty fines.

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Two white boxes showing fines: $500,000 per year for GHG reporting violations and $50,000 per year for climate risk violations, each with an alert icon

How Gravity helps

Quick and confident California disclosure.

Eliminate manual reporting tasks, surface relevant guidance, and speed up emissions measurement with Gravity.

Gravity interface drafting disclosure responses from uploaded documents

AI draft responses

Quickly arrive at draft responses based on uploaded documents and answers to similar questions across frameworks.

Gravity reporting interface with embedded regulatory guidance

Embedded guidance

Surface official guidance from the California Air Resources Board (CARB) and other best practices right where you draft.

Gravity AI bill scanning interface extracting utility data

Streamlined emissions reporting

Accelerate Scope 1, 2, and 3 carbon accounting with AI-powered bill scanning and over 9,000 utility integrations.

California climate disclosure, simplified.

Are you ready for California's climate reporting rules? Meet with the Gravity team to understand if your company has to comply, what you need to report, and how to disclose efficiently.

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