Author: Karen Hansen
-
California Climate Disclosure: SB 253 & SB 261 Move Into Implementation (CARB’s Feb. 2026 “Initial Regulation”)
California’s climate disclosure laws—SB 253 (Corporate Data Accountability Act) and SB 261 (Climate-Related Financial Risk Act)—moved from theory to real operational setup in late February 2026, when the California Air Resources Board (CARB) approved an initial regulation to stand up the programs, fund them, and lock in key administrative definitions and timelines. Below is a…
-
Your customer is sending carbon surveys. What now?
—
by
You’re minding your business, delivering product, hitting deadlines—and suddenly a supplier or buyer emails: “Please complete this sustainability / climate / Scope 1–3 / net-zero questionnaire by Friday.” If you’ve gotten one of these, you’re not alone. Carbon-performance surveys are rapidly becoming a commercial gate: they influence winning work, staying on approved vendor lists, pricing…
-
EPRI Webinars: Navigating Carbon Markets and Standards
Navigating Carbon Markets and Standards: A Practical Webinar Series for Hydrogen, Power-to-X, and Other Low-Carbon Projects For those developing hydrogen, e-fuels, or other low-carbon resources, they are already living the reality that “carbon performance” is no longer a single number. It is a portfolio of decisions—how you define system boundaries, how you source electricity, how…
-
Direct Pay Tax Credits: 5% Safe Harbor
MN Tech Assistance Direct Pay 5% Safe Harbor Meeting Friday 12/12/2025 As 2025 comes to an end, there are many Direct Pay solar projects eligible for 5% Safe Harbor across Minnesota that are underway with the intention of applying for Direct Pay tax credits for 2025. Please join Deloitte for Office Hours to answer your in-process…
-
What’s in Your Energy Wallet?
Why EPRI’s New Metric Matters for Affordability, Electrification, and Policy When most people think about their “energy costs,” they’re really thinking about a single bill—usually electricity or gas. EPRI’s new Energy Wallet research flips that perspective on its head and asks a much bigger question: How much are households really spending on all the energy…
-
ESG, Affordability and the Real Test of Your Business Model
For years, ESG was treated as an optional extra—something you did for ratings agencies, awards, and glossy reports. That idea is quickly becoming outdated. In the United States, one of the big lessons of 2025 is that affordability itself is a core risk management and performance issue. When customers, regulators, and investors are all watching…
-
Update on California Disclosure Laws (SB 261, SB 253, AB 1305)
Wondering about the status of the California Disclosure Laws? Here is an updated status and summary. If these laws impact your company, chances are you’ve been following this. If you haven’t been following this, I would encourage you to start watching what your competitors are doing and begin to align–even if just a little. (See…
-
Uncertain about SEC Climate Disclosure? Standing Still is Riskier Than Moving
“We never have 100 percent certainty. We never have it. If you wait until you have 100 percent certainty, something bad is going to happen on the battlefield — that’s something we know.” —General Gordon R. Sullivan, former U.S. Army Chief of Staff General Gordon R. Sullivan’s core leadership lesson—that you never get 100% certainty…
-
California’s carbon/climate disclosure laws (SB 253 and SB 261) move toward their 2026 start dates
California SB 253 and SB 261 are moving forward toward their 2026 start dates. These laws effectively create a new baseline for corporate climate reporting for public and private companies in the United States. CARB’s rulemaking is delayed into 2026 and there is active, but so far unsuccessful litigation–now including Exxon and a business-group challenge…
-
GHG Protocol Public Consultations Now Open: Scope 2 and Electricity Sector Consequential Accounting
Public consultation is a critical component of GHG Protocol’s Standard Development and Revision Procedure, providing an opportunity for all stakeholders to contribute feedback on key topics related to GHG Protocol standards and guidance. For a 60-day period between October 20 and December 19 2025, the GHG Protocol will be holding two public consultations: 1) Scope…