California set August 2026 as the deadline for the first mandatory corporate climate reports

| Jiří Staník

California set August 10, 2026 as the first deadline for mandatory corporate climate reports. The new regulation will affect over 4,000 American companies.

Companies with revenue over $1 billion USD that operate in California must report direct emissions (Scope 1 and 2), and from 2027 also emissions in the value chain (Scope 3).

Companies with revenue over $500 million USD must disclose climate-related financial risks — this part is currently suspended by the court. Nevertheless, 120 companies have already voluntarily submitted climate reports. California thus joins the EU and other jurisdictions that are introducing mandatory reporting.

California climate reports emissions Scope 1 Scope 2 Scope 3 ESG reporting

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