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California¡¯s Climate Corporate Data Accountability Act (SB 253) sets new requirements for companies with over $1 billion in annual revenue doing business in the state to disclose their greenhouse gas (GHG) emissions. Starting in 2026, organizations must report Scope 1 and 2 emissions for the 2025 reporting year, supported by limited assurance from an independent third party. Scope 3 reporting will follow, with assurance requirements expanding over time and advancing to reasonable assurance for Scopes 1 and 2 by 2030 and limited assurance for Scope 3, as outlined by the California Air Resources Board (CARB).

This webinar will help companies understand what to expect from the assurance process under SB 253: from data system readiness and documentation to timelines for confirming an assurance provider. Our panel will discuss CARB¡¯s anticipated milestones and offer practical guidance to prepare for limited assurance, as well as the transition to reasonable assurance.

Attendees will learn how to work backwards from key SB 253 deadlines to establish effective internal controls, strengthen data quality, and engage the right partners early. The session will provide a clear roadmap to build assurance readiness, streamline compliance, and ensure credible, audit-ready disclosures aligned with regulatory expectations.