CA SB 253 & SB 261 · Climate Disclosure Compliance

Your first climate disclosure is due Nov 10, 2026.
Most companies aren't ready.

Koru helps companies approaching California's SB 253 and SB 261 revenue thresholds get ahead of mandatory climate disclosure — audit-ready emissions data and filing support, built before the deadline forces the issue.

Check if SB 253/261 applies to you See what we do
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The Reality

The law is already in effect.
Most companies just don't know it yet.

SB 253 and SB 261 create mandatory climate disclosure requirements for companies doing business in California — with real deadlines, real penalties, and a state that isn't reliably telling companies they're covered.

01

You may already be in scope

SB 253 applies at $1B+ revenue, SB 261 at $500M+ — measured as the lesser of your last two fiscal years, not just the current one. California's own outreach to qualifying companies has been unreliable, so many affected companies don't yet know they're covered.

02

The deadline is closer than it looks

SB 253's first Scope 1 and 2 disclosures are due November 10, 2026. Non-compliance penalties run up to $500,000 per year and accrue daily — on top of CARB's own annual filing fee.

03

Scope 3 is coming, and it's not simple

CARB has proposed five mandatory Scope 3 categories starting in 2027. The requirements are still being finalized — the smart move is building flexible reporting infrastructure now, not scrambling to assemble it later.

What Koru Does

A reporting system built for SB 253 and SB 261 — not generic ESG.

Koru pairs hands-on consulting with a purpose-built software platform, because compliance-grade emissions data still takes real work, no matter how good the tool is.

SB 253 / SB 261 Applicability & Readiness

Determine whether and when the law applies to your company, using the actual statutory revenue thresholds and California nexus tests — not guesswork. Build a compliance roadmap against the real deadlines.

GHG Inventory & Emissions Calculator

A GHG Protocol-aligned Scope 1, 2, and 3 calculation engine, with every number traceable to its underlying activity data, emission factor, and source — built for audit and restatement, not just a spreadsheet total.

Disclosure Preparation & Filing

Turn your emissions inventory into an actual CARB-compliant public disclosure, with documented methodology, data sources, and exclusions at every step — the details an auditor actually checks.

Ongoing Reporting Infrastructure

A client portal that keeps your inventory organized year over year, so next year's disclosure doesn't depend on one person's memory of how last year's numbers were built.

How It Works

From applicability to filed disclosure in three steps.

Koru starts with your actual regulatory exposure — not assumptions. Every engagement begins with your company's specific thresholds, data, and deadline.

1
Check Your Exposure

Answer a couple of questions about revenue and California nexus to see whether SB 253 or SB 261 likely applies to you, and when.

2
Build Your Inventory, Together

Work with Koru to assemble Scope 1, 2, and 3 data into an audit-ready system — documented, not just calculated.

3
File With Confidence

Submit a reviewed, compliant disclosure before the deadline — with the infrastructure in place to repeat it next year without starting over.

Check Your Exposure

Does SB 253 or SB 261 apply to you?

Answer two quick questions using your own numbers. This is a general guide, not legal advice — Koru can help you confirm your exact status.

Answer both questions above to see your likely status.
Talk to us about your specific situation
About
Alex Istock
Founder, Koru Reporting

Alex Istock is an accounting and sustainability consultant with hands-on experience advising small businesses through the Detroit Neighborhood Entrepreneurs Project. A future CPA completing a BBA at the University of Michigan's Ross School of Business, Alex brings a practical, systems-oriented approach to helping organizations measure, understand, and communicate performance.

Koru was founded on the belief that climate disclosure isn't a technology problem — software alone doesn't remove the manual work of building an audit-ready inventory. The goal is to pair the right tools with the hands-on work SB 253 and SB 261 actually require, so companies aren't caught unprepared.

Accounting Consultant — Detroit Neighborhood Entrepreneurs Project
Upcoming Audit Internship — Ernst & Young
BBA, Ross School of Business, University of Michigan
Future CPA
Alex Istock