CA SB260

Requires the California Air Resources Board to adopt regulations by January 1, 2024, mandating corporations, partnerships, and business entities with over $1 billion in annual revenues that do business in California to annually disclose their greenhouse gas emissions (scope 1, 2, and 3) to an emissions registry, starting in 2025.

Requires reporting entities to publicly disclose emissions in easily understandable formats using the Greenhouse Gas Protocol standards, with independent verification by an approved third-party auditor or the emissions registry.

Mandates the state board contract with an emissions registry to develop a reporting program and public digital platform to house and make accessible all corporate emissions disclosures and a state board report analyzing the data.

Requires the state board to contract with an academic institution by July 1, 2026, to prepare a report on corporate emissions disclosures in context of California's climate goals.

Authorizes the Attorney General to bring civil actions against reporting entities for violations of the disclosure requirements; implementation is contingent on legislative appropriation.