May 4, 2021
Doing Business in California? State Lawmakers Move Toward Requiring Carbon Emissions Disclosure
Could California Soon Require Carbon Emissions Disclosure?
California, one of the world’s largest economies, is considering legislation that could mandate corporate carbon emissions disclosure—impacting both California-based companies and firms with major operations in the state.
Key Context
In 2019, California’s economy reached $3.2 trillion—comparable to Germany and larger than France, India, or the UK. Given its scale, corporate disclosure laws in California can carry influence well beyond state borders. Pending legislation, SB 260 (the Climate Corporate Accountability Act), would require many companies—ranging from automakers and airlines to consumer brands and industrial manufacturers—to publicly report their carbon emissions. For organizations with significant California operations, this could mark a major new reporting obligation.
What You’ll Learn
This Issue Brief explores the potential impact of California’s proposed Climate Corporate Accountability Act. You’ll learn why California’s legislation matters not just locally but globally, which sectors are most likely to be affected, and how pending disclosure rules could shape broader ESG reporting trends. The brief provides context for companies to begin considering how carbon disclosure requirements might influence their operations, investor relations, and long-term sustainability strategies.
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