This articles discusses the impact of California’s Climate Corporate Data Accountability Act (CCDAA), or SB 253. Effective 2026, this law mandates standardized greenhouse gas reporting for companies with $1B+ revenue. Explore how this legislation sets a new standard for corporate transparency in combating climate change.

This article examines how accounting for environmental credits is changing. Learn more about the FASB's project on Accounting for Environmental Credit Programs and the changes it will likely bring to companies reporting under US GAAP.

This article delves into Senate Bill S897A, requiring businesses with over $1 billion in revenue to report emissions to an emissions registry. Discover the nuances of the bill, its deadlines, and how it compares to California's SB-253, all aimed at promoting sustainability and corporate accountability.

Learn how to accurately report indirect GHG emissions from both upstream and downsteam activities across a company’s value chain.

This article discusses proposed disclosures, current guidance, and prevailing regulations that companies must consider as they report their greenhouse gas emissions.

Emission allowances are tradable instruments that allow a business to emit a specified amount of a specific gas. This article can help preparers and users of financial statements understand how to treat these unique assets for accounting purposes.

Learn how carbon offsetting works, how to account and report for carbon offsets, and the many quality and reporting issues involved with carbon offsetting.

Learn how to account for renewable Energy Credits/Certificates and how they compare to other ESG-related credits including the issuance, purchase, impairment, and retirement of those unique credits.