"Climate Corporate Data Accountability Act"; requires certain business entities to publicize annual greenhouse gas emissions data.

The "Climate Corporate Data Accountability Act" (S 4117) requires businesses with over $1 billion in annual revenue operating in New Jersey to publicly disclose their annual greenhouse gas emissions. These companies must report direct emissions (Scope 1), indirect emissions from purchased energy (Scope 2), and supply chain emissions (Scope 3) through a state-managed system. Starting three years after enactment, businesses must submit emissions data to the Department of Environmental Protection, with public disclosure of Scope 1 and 2 emissions beginning four years later and Scope 3 emissions five years after enactment. The law mandates independent verification of emissions data and allows companies to use existing California climate reporting to meet requirements, with civil penalties of up to $50,000 for repeated violations.