Our Early Impressions document on, “𝗖𝗮𝗹𝗶𝗳𝗼𝗿𝗻𝗶𝗮 𝗖𝗹𝗶𝗺𝗮𝘁𝗲 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗣𝗮𝗰𝗸𝗮𝗴𝗲 (𝗦𝗕 𝟮𝟭𝟵) 𝗨𝗽𝗱𝗮𝘁𝗲,” unpacks the key amendments to California’s groundbreaking climate disclosure laws, clarifying GHG emissions reporting, Scope 3 timelines, and consolidated disclosures for businesses operating in the state.