California Climate Corporate Data Accountability Act (CCDAA)

CCDAA compliance applies to any company with more than $500 million in annual revenue that does business in California. Affected organizations must disclose Scope 1 emissions, Scope 2 emissions and Scope 3 emissions as part of their greenhouse gas (GHG) reporting obligations. 

Businesses with complex global supply chains or a significant GHG emissions footprint should place particular focus on Scope 3 emissions disclosures, as these indirect emissions often represent the largest share of total emissions and may present the greatest risk of compliance gaps. 

• Jan. 1, 2026 – CCDAA deadline to prepare and publish a climate-related financial risk report outlining identified risks and mitigation strategies.
• Aug. 10, 2026 – CCDAA deadline to disclose Scope 1 emissions and Scope 2 emissions as part of greenhouse gas (GHG) reporting requirements.
• 2027 – CCDAA deadline to begin disclosure of Scope 3 emissions, which covers indirect emissions across the value chain and supply chain activities.

• A comprehensive GHG emissions inventory, including Scope 1 emissions, Scope 2 emissions and Scope 3 emissions, to provide a complete view of organizational emissions. These disclosures form the core of GHG emissions reporting under CCDAA and help companies measure both direct and indirect emissions across operations and value chains.
• Climate-related financial risks and the measures organizations are taking to mitigate and adapt to these risks as part of broader climate-related disclosures.

For many organizations, Scope 3 emissions represent the most complex and significant component of the GHG emissions inventory, particularly for businesses with large or global supply chains. Accurate data collection and reporting across suppliers and partners are therefore critical for CCDAA compliance.

• Conduct an initial emissions screening to support carbon footprint reporting and establish a baseline for GHG emissions.
• Perform a climate risk analysis to evaluate potential financial and operational impacts from climate-related risks.
• Develop a climate resilience framework and risk mitigation strategy to strengthen organizational preparedness.
• Calculate your corporate carbon footprint (CCF) as part of ongoing carbon footprint reporting and emissions management.
• Store study results and reporting data in SpheraCloud for Corporate Sustainability to support ongoing analysis and disclosure.

• Sphera gathers relevant, audit-ready data to build a complete inventory of your Scope 1 emissions, Scope 2 emissions and Scope 3 emissions, supporting carbon accounting and GHG Protocol compliance in line with CCDAA requirements.
• Using advanced carbon accounting software, Sphera helps automate the calculation and management of Scope 1, 2 and 3 emissions within SpheraCloud Corporate Sustainability, improving accuracy and scalability.
• We perform climate risk scenario analysis, configuring results in SpheraCloud Corporate Sustainability dashboards to help communicate risks and insights with stakeholders across your organization.
• After identifying and assessing the financial impact of physical and transition risks, we leverage our expertise in transition planning and climate mitigation to develop a comprehensive adaptation and climate resilience framework tailored to your company.
• Sphera calculates your Corporate Carbon Footprint (CCF) using SpheraCloud Corporate Sustainability software to accelerate and scale your carbon accounting and emissions reporting efforts while supporting CCDAA compliance.
• Finally, Sphera securely stores your study results and reporting data in SpheraCloud Corporate Sustainability to support ongoing monitoring, reporting and regulatory readiness.