Senate Bill 253 (SB 253), known as the Climate Corporate Data Accountability Act, recently passed out of California’s state legislature. If signed into law by Governor Newsom, it will require reporting of greenhouse gas (GHG) emissions for businesses based inside and outside of California. It may sound strange that a California law would be able to require reporting from businesses based outside of California, but the size of California’s economy and the bill’s Scope 3 reporting requirements mean businesses large and small across the country will be required to report their GHG emissions if the bill becomes law.