California Climate Disclosure · SB 253 is in effect now

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

Koru helps companies covered by California's SB 253 build assurance-ready emissions data and prepare their first disclosure — 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 creates 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+ (SB 261 is currently paused by a Ninth Circuit injunction) — 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. Penalties can reach $500,000 per reporting year, on top of CARB's annual filing fee. CARB has said it won't penalize good-faith first filings, but the numbers you file now are the baseline that assurance will test in later cycles.

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

Built for California climate disclosure — 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

A GHG Protocol-aligned Scope 1 and 2 inventory, with every number traced to its source document, emission factor, and method — built so it can be assured and restated. Scope 3 support is being built for the 2027 cycle.

Disclosure Preparation

Turn your inventory into the disclosure your company files with CARB, with documented methodology, data sources, and exclusions — the details an assurance provider will check.

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.

Engagements

Two ways to work with Koru

For the November 10, 2026 deadline

Filing Sprint

For companies that have started their first filing and need help finishing it. 2–3 weeks.

  • Scope and boundary confirmation
  • Scope 1 and 2 calculation review against the GHG Protocol
  • Data gap log with estimation methods
  • Methodology memo written for future assurance
  • Walkthrough with your team
Fixed fee, agreed before work starts
For your next filing

Readiness Engagement

For companies that missed the first filing, filed rough numbers, or want a repeatable process before assurance applies. 6–8 weeks.

  • Data inventory and assembly map
  • Data ownership matrix
  • Scope 1 and 2 inventory traceable to source documents
  • Process documentation
  • Assurance readiness review
  • Post-filing review and next-cycle check-in included
Fixed fee, agreed before work starts

Koru prepares and advises; it does not provide assurance or attest services, and your company files its own disclosure. Fees are scoped to your facilities and data, and agreed upfront. Pricing details are available on request.

Start with a free 30-minute applicability check
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 your Scope 1 and 2 data (and Scope 3 as it phases in) into an assurance-ready system — documented, not just calculated.

3
File Prepared

Submit a reviewed, well-documented 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. Outside of Koru, Alex competes for the University of Michigan men's gymnastics team, the 2025 NCAA national champions.

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 assurance-ready inventory. The goal is to pair the right tools with the hands-on work SB 253 actually requires, so companies aren't caught unprepared.

Accounting Consultant — Detroit Neighborhood Entrepreneurs Project
BBA, Ross School of Business, University of Michigan
Future CPA
Alex Istock