Sustainability Analyst
Earlier this month, CARB released its minimum disclosure checklist for SB 261. While the checklist is now closed for comments, it offers the clearest view yet into what companies will be expected to put on the record by 2026. Here’s a quick guide to the highlights and some of the grey areas.
“But I must explain to you how all this mistaken idea of denouncing pleasure and praising pain was born and I will give you a complete account of the system, and expound the actual teachings of the great explorer of the truth, the master-builder of human happiness. No one rejects, dislikes, or avoids pleasure itself, because it is pleasure, but because those who do not know how to pursue pleasure rationally encounter consequences that are extremely painful. Nor again is there anyone who loves or pursues or desires to obtain pain of itself, because it is pain, but because occasionally circumstances occur in which toil and pain can procure him some great pleasure. To take a trivial example, which of us ever undertakes laborious physical
SB 253: $3,106 per covered entity
SB 261: $1,403 per covered entity
