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California’s climate reporting is coming, but many questions remain. In this episode, we cover Assembly Bill (AB) 1305, Senate Bill (SB) 253, and SB 261—what’s required now, what’s still evolving, and how companies can prepare as the California Air Resources Board (CARB) works to finalize draft regulations.

In this episode, we discuss:

• 3:05 – Overview of AB 1305, SB 253, and SB 261, including scope and revenue thresholds
• 6:46 – Litigation updates and why deadlines still apply despite challenges
• 10:29 – Defining “doing business in California” and revenue thresholds under CARB proposals
• 18:39 – CARB’s role in enforcement, rulemaking, and timeline for draft regulations

For more information, check out our In depth on California’s climate laws and Chapter 22 of PwC’s Sustainability reporting guide, Jurisdictional sustainability reporting – California.

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About our guests

Logan Redlin is a director in PwC’s National Office who is focused on thought leadership strategy and content development related to accounting and financial reporting, sustainability reporting, and standard setting. Prior to this role, Logan spent 15 years in the audit practice, serving both public and private companies with a primary focus on asset management and real estate.

Valerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm’s technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements.

About our guest host

Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected] 

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