California SB-253 XBRL Tagging
Meeting California's Climate Disclosure Requirements
What is SB-253?
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.
Our SB-253 Solution

SGHG Taxonomy Compliant

ISSB Alignment

Automated Data Structuring

Quality Assurance Layer

Platform Integration
SB-253 Implementation Timeline
Stay ahead of California’s climate disclosure deadlines

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

2027: Scope 3 emissions reporting begins with phased approach

Late 2025: CARB publishing draft regulations and reporting templates

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

Assurance Required: Limited assurance for Scope 1 and 2 (2026), reasonable assurance by 2030
Why Choose BriskFlow AI for SB-253?

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

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

Multi-Framework Support

Revenue Partnership Model

Proven Track Record

Future-Proof Technology
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.