To effectively regulate and reduce greenhouse gas (GHG) emissions, gathering clear, accurate, and verified corporate emissions reporting data is essential. New York’s Senate Bill S9072A, known as the Climate Corporate Data Accountability Act (CCDAA), aims to do just that.

In February 2026, the bill passed the Senate and moved to the Assembly for consideration. If enacted, the legislation would impact public and private companies operating in New York with annual revenues exceeding $1 billion. Impacted companies would be required to measure, verify, and publicly disclose their GHG emissions across their supply chains on an annual basis.

The CCDAA borrows heavily from the framework of California’s corporate climate disclosure laws (previously covered by ELM late last year). Just like California’s laws, the CCDAA aims to standardize corporate emissions reporting, increase transparency, and drive meaningful climate action.

The CCDAA, like California’s laws, mandates that reporting entities prepare an annual report detailing emissions across three categories, referred to as “scopes.” Scope 1 emissions include all direct GHG emissions that stem from sources that a reporting entity owns or directly controls, regardless of location. Scope 2 emissions include indirect GHGs from electricity purchased and used by a reporting entity, regardless of location. Scope 3 emissions include indirect GHGs from activities across a company’s value chain that the reporting entity does not own or directly control, e.g., business travel, employee commuting, waste generated in operations, and leased assets. Scope 3 is particularly important as it addresses long-standing concerns that corporate climate disclosures do not capture the full impact of business operations on the environment.

Under the CCDAA, Scope 1 and Scope 2 emissions disclosures for the prior fiscal year would begin in 2028 and be required annually thereafter. Scope 3 emissions disclosures for the prior fiscal year would begin in 2029 and continue annually.

The New York Department of Environmental Conservation (DEC) has been tasked with oversight and implementation. All emissions reports would be made public via a centralized digital platform established by the DEC, enabling public oversight and allowing stakeholders to compare corporate climate performance across companies and sectors.

If signed into law, the CCDAA would further accelerate the expansion of mandatory climate reporting requirements in the United States. The legislation pushes New York companies toward more rigorous and standardized reporting practices and reflects the growing demand for more transparency regarding corporate environmental impacts.