iGAAP in Focus — Sustainability reporting: California Climate Legislation

Published on: 18 Dec 2023

In October 2023, the California Governor signed into law two state senate bills and one assembly bill. The senate bills collectively require certain public and private US companies doing business in California to provide both quantitative and qualitative climate disclosures. The assembly bill is intended to combat entities’ “greenwashing” of climate-related emission claims. This newsletter explains the content of the bills.

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