Navigating California’s SB 253 and SB 261: What Companies Need to KnowÂ
Withum
OCTOBER 11, 2023
The reporting aligns with the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard and its Scope 3 counterpart. Third-party verification is mandatory: limited assurance for Scope 1 & 2 emissions by 2026 and reasonable assurance by 2030. Scope 3 requires third-party limited assurance starting in 2030.
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