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Our publication discusses two climate-disclosure bills that the governor of California intends to sign into California law that would require public and private entities that conduct business in the state and meet certain annual revenue thresholds to provide climate-related disclosures, including Scope 1, 2 and 3 greenhouse gas emissions, and disclosures in accordance with the recommendations of the Task Force on Climate-related Financial Disclosures. Both laws would require initial disclosures in 2026.