Expert Support for California, CSRD, SEC, and Emerging Reporting Requirements

Climate disclosure requirements are rapidly shifting from voluntary to mandatory worldwide. Whether you’re navigating California’s SB 253 and SB 261, the European Union’s Corporate Sustainability Reporting Directive (CSRD), proposed SEC climate disclosure rules, or preparing for emerging state and federal regulations, Verdis Group provides comprehensive compliance support.

As a certified B Corporation, we bring proven expertise in greenhouse gas inventories, materiality assessments, climate risk disclosure, and third-party assurance across all major reporting frameworks. Whether you’re filing your first climate disclosure or enhancing existing reports, we meet you where you are to build compliant, strategic reporting systems that create long-term business value.

Are you subject to SB 253 or SB 261? View our specialized California climate disclosure compliance services →

Major Climate Disclosure Frameworks

Organizations worldwide face increasing pressure to disclose their greenhouse gas emissions and climate-related financial risks. 

Whether you operate globally, nationally, or in specific jurisdictions with emerging requirements, Verdis Group helps you navigate this complex landscape with clarity and confidence.

California Climate Disclosure (SB 253 & SB 261)

California leads U.S. climate disclosure requirements with two landmark laws affecting thousands of companies doing business in the state:

SB 253 requires companies with revenues exceeding $1 billion to publicly disclose Scope 1, 2, and 3 greenhouse gas emissions annually, beginning with 2025 fiscal year data reported in 2026. 

SB 261 requires companies with revenues exceeding $500 million to prepare biennial climate-related financial risk reports aligned with TCFD recommendations covering governance, strategy, risk management, and metrics.

View our specialized California climate disclosure compliance services →

EU Corporate Sustainability Reporting Directive (CSRD)

The European Union’s CSRD dramatically expands sustainability reporting requirements across Europe, affecting approximately 50,000 companies, including many non-EU businesses with significant European operations.

Who Must Comply:

– Large EU companies (500+ employees)
– Listed SMEs
– Non-EU companies with significant EU revenues (€150M+) and subsidiaries or branches in the EU

What’s Required:

– Comprehensive sustainability reporting following European Sustainability Reporting Standards (ESRS)
– Double materiality assessment: Evaluating both how sustainability issues affect the company (financial materiality) and how the company affects people and the environment (impact materiality)
– Detailed disclosures on environmental, social, and governance topics
– Mandatory third-party assurance

Timeline:

– Already in effect for some large companies
– Phased implementation through 2028 based on company size and structure

SEC Climate Disclosure Rule

The U.S. Securities and Exchange Commission proposed comprehensive climate disclosure rules in 2022; however, implementation has been delayed by legal challenges. If finalized, the rules would require all U.S. public companies to disclose:

• Scope 1 and 2 greenhouse gas emissions (with phased implementation and materiality thresholds)
• Climate-related risks impacting business strategy, operations, and financial performance
• Board and management oversight of climate risks
• Climate targets and transition plans (if material)
• Financial statement impacts from climate risks and events

While the rule’s final form remains uncertain, many public companies are preparing proactively, given investor expectations for climate data regardless of regulatory mandates. The proposed SEC framework shares significant overlap with California’s requirements and international standards, making preparation valuable across multiple compliance scenarios.

Voluntary Frameworks

– IFRS:  IFRS Sustainability Disclosure, which has absorbed the TCFD knowledge hub
– CDP: formerly the Carbon Disclosure Project
– GRI: Global Reporting Initiative

Our Climate Disclosure Compliance Services

Verdis Group provides comprehensive, framework-agnostic compliance support designed to meet your specific regulatory exposure while building scalable systems for evolving requirements.

With compliance requirements shifting, complying with these rules can be challenging as they place new demands on organizations. However, these requirements present an opportunity to gather better information, make smarter business decisions, and create value from sustainability.

We meet you where you are to meet compliance requirements and build toward long-term resilience.

Regulatory Gap Analysis & Readiness Assessments

We evaluate your current sustainability data, reporting capabilities, and compliance exposure across relevant jurisdictions and frameworks. 

GHG Protocol Inventories (Scope 1, 2, & 3)

Our team conducts comprehensive greenhouse gas inventories following GHG Protocol standards—the foundation for virtually all climate disclosure frameworks, including California’s SB 253, CSRD, and SEC proposals.

Scope 3 Specialization: Value chain emissions present the greatest data collection challenge. We work directly with your suppliers, vendors, and partners to extract necessary information while building engagement strategies that scale.

Materiality Assessments

Materiality assessments identify which environmental, social, and governance topics are most significant to your business and stakeholders and are a critical foundation for focused, credible disclosure.

Using a materiality assessment as an organizational sustainability tool results in a competitive advantage over market peers by supporting risk mitigation, enhancing key party engagement, and providing strategic focus.

IFRS S2-Aligned Disclosure Preparation

International Financial Reporting Standards. We prepare comprehensive IFRS S2-aligned disclosures covering Governance, Strategy, Risk Management, and Metrics and Targets.

The Task Force on Climate-related Financial Disclosures (TCFD) framework has been absorbed by IFRS as of January 2026.

Independent Verification and Limited Assurance

Our team of experts provides independent verification and limited assurance for clients’ existing Scope 1, 2, and 3 GHG emissions inventories. Our verification process follows the globally recognized AA1000 v3 assurance standard.

Take the next step in your compliance journey

Climate disclosure requirements will continue expanding in scope and geographic reach. Organizations that build robust reporting infrastructure now position themselves for regulatory changes while gaining operational insights and stakeholder credibility.

Verdis Group has the expertise and guidance to collaborate with your organization in assessing regulatory exposure, developing compliance frameworks, building data systems, and preparing verified disclosures across all major climate reporting requirements.

Discuss Your Climate Reporting Requirements

Our compliance experts will assess your specific compliance needs, regulatory exposure, and organizational capabilities to create a customized roadmap for climate disclosure success.

California organizations: Facing SB 253 or SB 261 requirements?View our specialized California climate disclosure compliance services →