加州气候揭露规则定案，首批排放报告11月10日到期
ESG Today · 2026-10-15
加州行政法办公室核准温室气体与气候风险揭露规则，营收逾10亿美元并在加州营业的企业须于2026年11月10日前申报范畴一、二排放，约4,000多家美国公司受影响；首年可用前一会计年度资料，免有限确信。
学习单字
- limited assurance有限确信：第三方对揭露资讯进行较低程度的查核保证
- prior fiscal year前一会计年度
- value chain emissions价值链排放：上下游供应链产生的排放（范畴三）
California finalizes climate reporting rules, first reports due Nov. 10
California's Office of Administrative Law approved the state's climate disclosure rules, so companies with over $1 billion in revenue doing business in California must file Scope 1 and 2 emissions by Nov. 10, 2026. More than 4,000 firms may be covered; first-year relief allows prior-year data and no limited assurance.