Disclosures / SB 261

SB 261 Disclosure Examples

Worked examples

Each worked sample is a complete SB 261 climate-related financial risk report — all four TCFD pillars plus the measures adopted to reduce and adapt — anchored on the statute (Health and Safety Code section 38533) and built around asset-level physical-risk analysis.

Manufacturing →

Halloran Pacific Industries · diversified California manufacturer (fictional)

A fictional US manufacturer with five California sites (about $420 million of property, plant, and equipment). Structured on the four TCFD pillars, it walks each site hazard by hazard, rates physical risk by scenario and time horizon to 2050, and shows the financial side of flood exposure in concrete terms.

  • Five California sites assessed across twelve physical hazards, two scenarios, three time horizons
  • Roughly $37.8 million of single-event flood loss at the 2050 higher-emissions horizon across three flood-exposed sites
  • Flood-only dollar estimates; heat, wildfire, drought, and water stress reported as exposure, with limits stated openly

View the Manufacturing disclosure example →

Retail →

Tilden Outdoor & Home · national specialty retailer (fictional)

A fictional US retailer with 21 California sites (18 stores, two distribution centers, and one office). A portfolio rollup locates and sizes physical risk store by store across the network, rates each site by scenario and time horizon to 2050, and shows the financial side of flood exposure at the distribution centers in concrete terms.

  • 21 California sites assessed across twelve physical hazards, two scenarios, three time horizons
  • Roughly $62.9 million of single-event flood loss at the two distribution centers at the 2050 higher-emissions horizon, with inventory loss the larger share
  • Flood-only dollar estimates; heat, wildfire, drought, and water stress reported as exposure, with limits stated openly

View the Retail disclosure example →

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Reference shelf

The canonical statutory source for every worked example.

Full SB 261 statutory text (Health & Safety Code § 38533) →Verbatim text of all 20 provisions across the seven statutory subdivisions, with subdivision-level anchors for citation and the eight load-bearing provisions marked.

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