Understanding the 温室气体:气候相关金融风险法案

10月7日, California Governor Gavin Newsome signed the 温室气体:气候相关金融风险法案 (Ca sb 261).

The climate-focused legislation will impact thousands of companies, 包括加州的公共和私人运营. This article will breakdown each legislation and answer the key questions organizations are asking themselves as the journey to California’s new climate legislation begins.

What is the 温室气体:气候相关金融风险法案?

The 温室气体:气候相关金融风险法案 (Ca sb 261) requires both public and private companies meeting revenue requirements and operating in the state of California to produce an annual report summarizing both their climate-related financial risk and the steps they will take to reduce and adapt to it.

Ca sb 261适用于谁?

Ca sb 261影响公司, 有限责任公司, other business entities and specified partnerships with total annual revenues greater than $500 million and operating in California.

Ca sb 261如何定义气候相关金融风险?

A climate-related financial risk is defined as any material risk to immediate or long-term financial outcomes due to physical and transition risks.

Ca sb 261的要求是什么?

Produce a report summarizing the entity’s climate-related financial risks in alignment with the final recommendations of the Task Force on Climate-Related 金融 Disclosure (TCFD) from 2017.

Organizations must disclose which measures they’re taking to reduce and adapt to the climate-related financial risks that they’ve disclosed. The organizations must submit a statement to the CA Secretary of State affirming that the disclosed report satisfies the requirements of the signed bill.

The final report must be made available to the public on the organization’s website.

什么是Ca sb 261框架?

Ca sb 261报告将使用TCFD框架.

什么是Ca sb 261时间表?

TCFD报告最迟应于2026年1月1日提交.

“在加州经商”是什么意思?

While neither bill explicitly defines “doing business” in California, 加州特许经营税委员会提供了一些指导. 根据 他们的网站, they consider you “doing business” in California if you meet any of the following criteria:

• Engage in any transaction for the purpose of financial gain within California
• 在加州有组织或商业住所吗
• Your California sales, property or payroll exceed the following amounts for 2022:
  • 加州销售税690,144美元
  • 加州的不动产和有形个人财产超过69,015美元
  • 加州的薪酬超过69015美元.”

Organizations impacted by Ca sb 261 need to start preparing for the California climate disclosure immediately. 通过适当地准备披露, your organization will have stronger controls over emission data and reporting and avoid the risks and penalties associated with non-compliance.

施耐德唐斯资源公司

• Fact Sheet - CA SB 253: Climate Corporate Data Accountability Act
• Fact Sheet - Ca sb 261: 温室气体:气候相关金融风险法案
• 加州气候信息披露法律知识中心

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施耐德倒下有何帮助?

Schneider Downs can help organizations identify material climate-related financial risks and create an accompanying report in line with Task Force on Climate-Related 金融 Disclosures TCFD recommendations. 除了, our team can help develop a greenhouse gas inventory and calculation process, 以及最终对计算结果的有限保证.

If you have any questions about CA SB 253 or Ca sb 261, please our Senior ESG & 可持续发展经理马特·哈特曼在 (电子邮件保护).

关于施耐德唐斯ESG咨询公司

With our industry expertise and extensive knowledge of the risk advisory landscape, the Schneider Downs team can help your organization perform a gap assessment relative to the finalized regulation, suggest areas of improvement and meet the disclosure requirements.

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