The New York State Senate just passed a landmark piece of climate legislation. Senate Bill (SB) S9072A, the Climate Corporate Data Accountability Act, passed the Senate on February 10, 2026 and requires organizations doing business in New York with over $1 billion in annual revenue to publicly disclose their GHG emissions each year. The bill …
The clock is ticking on California’s ambitious plastics reduction law, Senate Bill (SB) 54. While the regulatory agency, CalRecycle’s recent withdrawal of proposed regulations might seem like a reprieve, the implementation timeline remains unchanged. For many companies, 2026 is the year to act. Beyond Compliance: A Strategic Imperative SB 54 represents a fundamental shift in …
Fractional resourcing is not new. Companies have long realized the benefits of fractional hires, especially during times of economic uncertainty, rapid growth or workforce transitions. What is new, however, is the fractional Chief Sustainability Officers (CSO). The CSO role is still emerging in the C-Suite compared to established positions like Chief Financial Officer (CFO), Chief …
As the Ninth Circuit Court of Appeals prepares to rule on California’s groundbreaking climate disclosure laws, Senate Bill (SB) 253 (greenhouse gas emissions reporting) and SB 261 (climate-related financial risk reporting), the business community stands at a critical juncture. The outcome could fundamentally reshape corporate climate accountability across the United States. The Current Landscape Following …
Overview As the Greenhouse Gas (GHG) Protocol continues its multi-year standards update process, the proposed revisions to the GHG Protocol Scope 3 Standard represent one of the most consequential shifts in how companies measure and manage upstream and downstream GHG emissions (“value chain emissions”). While recent updates to the Scope 2 Guidance have garnered attention …
Why GHG Reporting Matters Now More Than Ever Companies investing in GHG emissions reporting today aren’t doing so merely to meet regulatory requirements, they are gaining a measurable competitive edge. As the global economy shifts toward transparency and carbon accountability, early movers in scope 1, 2, and 3 reporting unlock operational efficiencies, reduce financing costs, …
Refresh on SB 253 California’s Climate Corporate Data Accountability Act (SB 253) requires U.S. companies doing business in California with annual revenues exceeding $1 billion to publicly disclose their greenhouse gas emissions. The law mandates scope 1 and scope 2 emissions reporting starting in 2026, with scope 3 disclosures required in 2027. All reported emissions …
Corporate sustainability has evolved significantly over the decades. While many companies have made genuine commitments through comprehensive reporting and environmental initiatives, there has been an ongoing challenge around connecting these efforts to measurable business impact. A critical transformation is now underway as companies increasingly re-focus on what is financially material to their operations, fundamentally changing …
Overview Launched in 1998, the Greenhouse Gas Protocol (GHGP) is the predominant global greenhouse gas accounting Guidance, used by organizations of all sizes and geographies. GHG regulations, from California’s SB 253 to the EU’s CSRD, all accept the use of the GHGP for carbon accounting and reporting. Since 2015, the GHGP’s Scope 2 Emissions Guidance …
Greenhouse gas (“GHG”) emissions accounting, attesting, and reporting isn’t just a Fortune 500 issue anymore. Middle-market firms are increasingly expected to know their scope 1, 2, and 3 GHG emissions figures. The middle market is fielding a growing volume of sustainability data requests from customers, investors, and financial institutions. Most, if not all these requests …