NJ S679

Requires business entities with over $1 billion in annual revenue that operate in New Jersey to publicly disclose their greenhouse gas emissions (Scope 1, 2, and 3) annually, beginning three to five years after enactment depending on emission type.

Mandates independent third-party verification of Scope 1 and 2 emissions starting four years after enactment, with limited assurance initially and reasonable assurance required after eight years.

Directs the Department of Environmental Protection to contract with a nonprofit emissions reporting organization to create a publicly accessible digital platform displaying all reported emissions data.

Establishes civil administrative penalties of up to $10,000 for first violations, $20,000 for second violations, and $50,000 for third and subsequent violations, with continuing violations counting as separate daily offenses.

Allows reporting entities to submit reports prepared for California's Climate Corporate Data Accountability Act to satisfy New Jersey's requirements, minimizing duplicate compliance efforts.