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

All scope 3 emissions requirements were eliminated. This includes the definition of scope 3 emissions, the requirement to publicly disclose scope 3 emissions five years after enactment, the provision requiring measurement in conformance with the GHG Protocol Scope 3 standard, and the provision directing DEP to review trends in third-party assurance for scope 3 emissions.

The phrase 'full-scope' was struck from the legislative findings in section 2(l), reflecting that the bill no longer mandates reporting across all three emission scopes.

Section 8 was expanded to allow reporting entities to satisfy compliance using a Climate Risk Disclosure Survey from the National Association of Insurance Commissioners (NAIC) that discloses scope 1 and scope 2 emissions, in addition to the existing option of using California CCDA reports.

A new subsection (4(h)) provides that if a reporting entity is included as a consolidated subsidiary in the consolidated financial statements of an ultimate parent entity, the parent entity is considered the reporting entity and the subsidiary need not file a separate report, as long as the parent's report includes the subsidiary's scope 1 and scope 2 emissions.

The definition of 'assurance provider' was narrowed from covering expertise in measuring and verifying scope 1, scope 2, and scope 3 emissions to only scope 1 and scope 2 emissions.