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Expert Analysis

Climate Disclosure Spotlight Shifts To 2 Calif. Laws

By Loyti Cheng and David Zilberberg ( January 14, 2025, 3:17 PM EST) -- With the election of Donald Trump spelling the all-but-certain demise of the U.S. Securities and Exchange Commission's climate disclosure rules, California's S.B. 253 (the Climate Corporate Data Accountability Act) and S.B. 261 (the Climate-Related Financial Risk Act) currently stand as the nation's only broadly applicable climate disclosure legal requirements, with initial data gathering requirements potentially beginning as early as this year....

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