California SB 253 compliance checker

Find out whether California’s SB 253 emissions reporting rules may apply to your company

California’s SB 253 requires large companies doing business in California to report greenhouse gas emissions to the California Air Resources Board (CARB). In this quick 2-minute checkup, you’ll learn whether SB 253 is likely to apply to your company and what you’ll need to prepare for the first SB 253 filing. Disclaimer: this is a screening tool, not legal advice.

Is your entity U.S. based?

A “U.S.-based entity” means a corporation, LLC, partnership, or similar organization formed under U.S. federal or state law.

Yes

Does your entity fall into any of these SB 253 exemption categories?

• Government entity or majority-government-owned (>50%) • Nonprofit or charitable organization (IRS tax-exempt) • Only California activity is teleworking employees • Only California activity is wholesale electricity transactions that occur in interstate commerce

Yes

Does your entity do business in California?

“Doing business” is based on the definition in the California Revenue and Tax Code § 23101, but omitting the sections on property holdings and payroll (i.e. the definition is based on sales only): • The entity is organized/domiciled in California • It has California sales exceeding ~$735,000 (2024 threshold)

Yes - we meet these criteria.

No - none of these apply.

What is your company’s total annual global revenue?

For this checker, use each entity’s total annual global revenue. Revenue is defined as “gross receipts”, as defined in the California Revenue and Taxation Code § 25120(f)(2). Gross receipts can be verified on FTB tax filings. To account for annual changes in revenue, applicability is determined by the lesser of the entity’s two previous fiscal years of revenue.

Over $1 billion

Between $500 million and $1 billion

Under $500 million

Which of the following best describes your current readiness?

Select all that apply.

We've measured Scope 1 & 2 emissionsWe've started measuring Scope 3 emissionsWe’ve documented our organizational boundary and major emissions sourcesWe’ve prepared our data and controls for third-party assurance or verificationNone of the above

Ready to see your results?

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Find out whether California’s SB 253 emissions reporting rules may apply to your company