The European Union is scaling back its landmark CSRD corporate climate disclosure law, while the SEC recently stopped defending in court its corporate emissions disclosure law. But as a result of existing and on-the-way state-level laws, companies will have to keep moving forward with plans to monitor and report Scope 1, 2 and 3 emissions.

Here is a list of states that already have laws mandating corporate emissions disclosure or have introduced such bills. Trellis will continue to update it in real time as new laws come on line.

States with laws

California

SB 253 Climate Corporate Data Accountability Act

Who it affects: Any company, public or private, that does business in the state with revenues exceeding $1 billion.

What will be reported and when: Scope 1 and 2 emissions based on 2025 data, due in 2026; Scope 3 disclosures, from downstream and upstream value chains, due in 2027.

SB 261 Climate-Related Financial Risk Act

Who it affects: Companies with $500 million or more in annual revenue.

What will be reported and when: Financial risks directly caused by climate change, along with mitigation plans that address those risks, due January 2026, then biennially thereafter.

States considering laws

Colorado

Greenhouse Gas Emissions Act HB 25-1119

Status: Introduced Jan. 28.

Who will it affect: Companies — including subsidiaries — operating in the state with revenues exceeding $1 billion.

What will be reported and when: Scope 1 and 2 emissions, beginning in 2028, then annually thereafter; Scope 3 emissions, with partial disclosure for purchased, capital goods and product expected in 2029, with categories added in 2030 and 2031. Includes an option for refraining from disclosing certain items based on freedom of speech considerations.

Illinois

Climate Corporate Accountability Act HB 3673

Status: Introduced Feb. 18.

Who will it affect: U.S. businesses operating in the state with revenues exceeding $1 billion.

What will be reported and when: Scope 1, 2 and 3 emissions, due Jan. 1, 2027, then annually thereafter. Emissions will be calculated using the GHG Protocol Corporate Accounting and Reporting Standard. State verified third party auditors would be required to independently verify the reports.

New Jersey

Climate Corporate Data Accountability Act SB 4117

Status: Introduced Feb 3.

Who will it affect: U.S. entities doing business in the state with revenues exceeding $1 billion.

What will be reported and when: Three years after the law is enacted companies will submit a report on GHG emissions to the Department of Environmental Protection (DEP) and a non-profit chosen by DEP, with annual reports thereafter. Scope 1 and 2 emissions must be publicly accessible four years after enactment; five years for Scope 3. Additionally, a qualified third party auditor must verify an assurance engagement report at a limited assurance level, with a planned move to reasonable assurance eight years after enactment.

New York

Climate Corporate Accountability Act SB 3456

Status: Introduced Jan. 27, following a failed first attempt in 2023.

Who will it affect: Companies operating in the state with revenues exceeding $1 billion.

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