Climate and emissions reporting compared: United States and the EU
Who has to report emissions in the United States, and what does the EU register say?
The United States has three separate reporting routes in our register: the federal securities route, the California route and the EPA route. Each one counts a different boundary.
Rows read against the registers 2026-08-26.
European Union
No EU row in our register for this topic. That is a gap in the register, not a statement that no rule exists.
Open the European Union register
United States
- SEC Climate-Related Disclosures, Release No. 33-11275, 17 CFR Parts 210, 229, 232, 239 and 249: Disclosure of climate related risk in filings, with the status as the publisher states it.
- California SB-253 and SB-261, corporate climate reporting, Cal. Health & Safety Code §§ 38532 and 38533: California reporting duties tied to revenue thresholds and to doing business in the state.
- EPA Greenhouse Gas Reporting Program, 40 CFR Part 98: Facility level greenhouse gas reporting above stated emission thresholds.
Open the United States register
China
No Chinese row in our register for this topic. That is a gap in the register, not a statement that no rule exists.
What they ask for in common
- Every route asks for a stated boundary before a number can be checked.
- Every route makes the reported figure a statement the company is held to.
Where they differ
- The securities route follows the filer. The California route follows revenue and presence in the state.
- The EPA route follows the facility, so a company can be in scope for one route and outside the other two.
- Our EU register does not hold a climate reporting row today, so the page shows the gap rather than guessing.
What companies usually do first
- Decide the reporting boundary once and reuse it across the three routes.
- Check the California thresholds against group revenue, not entity revenue.
- Keep the emission calculation method with the figure it produced.
This page describes what the registers say and what is common practice. It is a reading of published sources, not legal advice, and it is not a compliance verdict.
Does this apply to us
- Do climate disclosure rules apply to an online marketplace?
- Do climate disclosure rules apply to an online seller?
- Do climate disclosure rules apply to a manufacturer?
- Do climate disclosure rules apply to an importer?
- Do climate disclosure rules apply to a cloud provider?
Related comparisons
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- Online consumer rights compared: EU and United States
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- Export controls compared: China and the EU market side
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