California SB-253 XBRL Tagging

Streamline your California climate disclosure compliance with AI-powered XBRL tagging. Transform GHG emissions reporting from days to hours.

Meeting California's Climate Disclosure Requirements

BriskFlow AI helps platforms support their clients in complying with California’s Corporate Climate Data Accountability Act

What is SB-253?

California’s SB-253 requires companies with over $1 billion in annual revenue doing business in California to publicly disclose their greenhouse gas emissions. Reports must cover Scope 1 and 2 emissions starting in 2026, with Scope 3 reporting beginning in 2027.

XBRL Infrastructure

XBRL US developed the State GHG Emissions (SGHG) Taxonomy as a California-specific entry point to the ISSB Taxonomy for SB-253 reporting. While not yet mandatory, XBRL format is strongly recommended and expected to become standard as the regulation matures. Early adopters will gain a significant advantage as digital, machine-readable reporting becomes the norm.

Who is Affected?

Thousands of U.S.-based companies doing business in California with revenue exceeding $1 billion will need to report. The first submissions for Scope 1 and 2 emissions are due in 2026, based on prior fiscal year data.

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Our SB-253 Solution

White-label AI technology that integrates seamlessly with your platform
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SGHG Taxonomy Compliant

Automated tagging aligned with XBRL US State GHG Emissions Taxonomy specifications, ensuring regulatory compliance from day one.
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ISSB Alignment

Built on the ISSB Taxonomy foundation, reducing reporting burden for companies subject to multiple regulatory requirements globally.
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Automated Data Structuring

Transform unstructured emissions data into machine-readable XBRL format, eliminating manual tagging work that takes days.
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Quality Assurance Layer

Human-in-the-loop review ensures business context and accuracy while maintaining the efficiency gains from automation.
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Platform Integration

White-label deployment that extends your platform’s capabilities without requiring you to build XBRL infrastructure in-house.
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SB-253 Implementation Timeline

Stay ahead of California’s climate disclosure deadlines

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2026: First reports for Scope 1 and 2 GHG emissions due (based on prior fiscal year)

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2027: Scope 3 emissions reporting begins with phased approach

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Late 2025: CARB publishing draft regulations and reporting templates

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Ongoing: Digital, machine-readable XBRL format recommended for submissions

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Assurance Required: Limited assurance for Scope 1 and 2 (2026), reasonable assurance by 2030

Why Choose BriskFlow AI for SB-253?

Proven expertise meeting regulatory requirements efficiently
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Regulatory Expertise

Founded by veterans from Nasdaq, PwC, and the UN who understand sustainability reporting infrastructure and regulatory frameworks.

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Time Savings

Reduce XBRL tagging work from days to hours, allowing your clients to meet tight deadlines without expanding internal teams.

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Multi-Framework Support

Beyond SB-253, we support CSRD, ISSB, and other frameworks, enabling single-source reporting for multiple requirements.Founded by veterans from Nasdaq, PwC, and the UN who understand sustainability reporting infrastructure and regulatory frameworks.
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Revenue Partnership Model

Revenue-sharing approach aligns our success with yours. No upfront infrastructure costs for your platform.
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Proven Track Record

Active partnerships processing sustainability reports at scale, with validation from regulatory readiness and platform discussions.
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Future-Proof Technology

As other states introduce similar requirements, our SGHG-based approach can be repurposed to minimize reporting burden.
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Technical Approach

How our two-layer AI system delivers accurate XBRL tagging

Layer 1: Automated Extraction

Our AI identifies and extracts GHG emissions data from sustainability reports, including Scope 1, 2, and 3 emissions, baseline years, targets, and methodologies (market-based vs. location-based).

Layer 2: XBRL Structuring

Extracted data is automatically mapped to the appropriate SGHG Taxonomy concepts, creating properly structured, machine-readable XBRL documents that meet CARB specifications.

Human Review

Expert review ensures business context is preserved and taxonomy application is appropriate, maintaining quality while achieving dramatic time savings.

Ready to Streamline SB-253 Compliance?

Partner with BriskFlow AI to offer your clients efficient, accurate XBRL tagging for California climate disclosures.

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