US disclosure
Climate disclosure software for US climate disclosure requirements
Last updated July 2026. If you have spent a year watching the federal climate rule, the map has changed. On May 29, 2026 the SEC voted to propose rescinding its climate-related disclosure rules in their entirety, and it published that proposal on June 3, 2026 with a comment period that closed August 3, 2026. Those rules had never taken effect: they were adopted in March 2024, then stayed during litigation. A final rescission vote is expected later in 2026. For a US company planning a 2026 or 2027 disclosure, the practical conclusion is that the SEC rule is not the thing to build toward.
What did not go away is state law and the demand coming down your own value chain. California's two climate statutes are on the books, CARB is actively writing the rules, and your customers reporting under CSRD or their own commitments still send you supplier questionnaires. The measurement job is identical whichever of these binds you, which is the whole argument for owning an inventory instead of answering each request from scratch.
| Requirement | Status | Who is affected | What it asks for |
|---|---|---|---|
| SEC climate rule | Proposed for full rescission (May 29, 2026); never took effect | US public companies (if it had survived) | Climate risk, governance, and Scope 1 and 2 for larger filers |
| California SB 253 | In force; CARB rulemaking open; first report November 10, 2026 | US entities over $1B revenue doing business in California | A measured Scope 1 and 2 inventory now, Scope 3 from 2027 |
| California SB 261 | In force; enforcement paused by Ninth Circuit litigation | US entities over $500M revenue doing business in California | A biennial climate-related financial risk narrative |
| Customer and investor requests | Ongoing, contractual | Suppliers to companies that report under CSRD, ISSB or their own targets | Scope 1, 2 and often product- or supplier-level Scope 3 |
Live demo · Scope Classifier
No signup neededSee your own spend classified to GHG Protocol scopes in about a minute.
Is the SEC climate disclosure rule still in effect?
No. The SEC adopted climate-related disclosure rules in March 2024 but stayed them almost immediately during litigation, so they never became effective, and on May 29, 2026 the Commission voted to propose rescinding them entirely. The proposal was published June 3, 2026, comments were due August 3, 2026, and a final rescission vote is expected later in 2026. For planning purposes, treat the federal rule as not a live obligation and focus on state law and value-chain demand instead.
What US climate disclosure requirements actually apply in 2026?
The binding US requirements in 2026 are California SB 253 and SB 261. SB 253 makes US companies over $1 billion in revenue that do business in California report Scope 1 and Scope 2 emissions, with a first deadline of November 10, 2026 and Scope 3 following in 2027. SB 261 makes companies over $500 million publish a biennial climate risk narrative, though its enforcement is currently paused by litigation. Beyond California, many US companies are pulled in indirectly as suppliers to firms reporting under Europe's CSRD.
What does climate disclosure software need to do?
The jobs that survive any regulatory change
- 01 Build the inventory from source data. Scope 1 and 2 come from fuel, refrigerant and utility records; Scope 3 starts from your accounts payable spend. The software should ingest what you already have rather than send you collecting from scratch.
- 02 Classify every line to a GHG Protocol scope and category, with the reason recorded. This is where spreadsheets fail an assurance review, because they cannot tell you why a line was called what it was.
- 03 Keep an evidence trail from every reported figure back to the invoice, meter read or supplier response behind it. Every disclosure regime is a documentation exam before it is a math exam.
- 04 Produce the specific output each request needs, from the same ledger: a CARB submission, a CSRD ESRS E1 pack, a customer questionnaire, an investor answer. Build once, disclose many times.
- 05 Restate cleanly when boundaries and methods change, so last year's number can still be reproduced next year.
That is how our carbon accounting software is built: a classified ledger from the AP and utility data you already own, with line-level evidence attached, so any one of these disclosures is a projection of the same underlying number rather than a separate fire drill. You can run the classifier on your own lines in the demo above before any email address changes hands. If California is your trigger, SB 253 reporting software covers that regime in detail. If your exposure is European, CSRD reporting software and CBAM reporting cover those, and best carbon accounting software compares the vendor options.
Does the SEC rescission mean I can stop measuring emissions?
No, and treating it that way is the expensive mistake. The federal rule going away does not touch California SB 253, it does not touch your customers' supplier questionnaires, and it does not touch CSRD obligations that reach US firms through the value chain. A company over $1 billion in revenue with California business still has a November 10, 2026 deadline. The demand for a defensible emissions number now comes from states, customers and investors rather than one federal rule, and those sources are not going to coordinate a pause.
Regulatory facts here describe US federal and California climate disclosure rules as published in July 2026, including the SEC's proposed rescission and the open CARB rulemaking; dates and requirements can change, so confirm current status with the SEC and CARB. Nothing here is legal advice. Our product is in early access; capabilities are described as planned, and the demo shows what it does today.
See your own footprint classified in about a minute.
Run the live demo on a sample or on your own spend lines. If it earns it, request early access.