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Prepare for California Disclosures with our

Insurers Readiness Playbook

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Your Roadmap to

Climate Disclosure Readiness for ​​Insurers

California’s SB 253 and SB 261 represent a new chapter in climate disclosure, bringing clearer expectations for emissions data, climate-risk insights, and governance. For insurers, these shifts make early preparation important, and Johnson Lambert is here to offer perspective and support as you begin navigating what the regulations will require.

Prepare for California Climate Disclosures with our Insurers Readiness Playbook

We’ve prepared a practical, insurer-focused resource designed to help your team organize climate disclosure work. The playbook distills complex requirements into clear tools and structures you can share across functions as you prepare for upcoming reporting cycles.

What’s Inside:

  • Reporting Requirements Overview: Clear overviews of SB 253 and SB 261 that explain emissions reporting requirements, climate-risk narrative expectations, and which areas of the organization are impacted.
  • Readiness Framework for SB 253: An SB 253 attestation readiness framework outlining how evidence, controls, assumptions, and documentation need to align for future assurance.
  • Insurance-specific SB 261 Model: An insurance-specific SB 261 narrative model showing how governance, risk assessment, strategy, impacts, and metrics connect to SB 253 disclosures.
  • Readiness Timeline: A 2025–2026 readiness timeline with milestones for scoping, governance setup, data mapping, methodology documentation, pre-assurance work, and integration.
  • A comprehensive readiness checklist to support consistent planning, coordination, and communication across ​​teams.

Download Your Complimentary Insurers Readiness Playbook

Give your team a readiness roadmap for understanding SB 253 and SB 261 and coordinating the steps that support credible climate reporting.

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The Johnson Lambert
Assurance-Led Approach to SB 253 Attestation 

Our approach helps insurers prepare for and complete SB 253 attestation by focusing on the evidence, controls, data quality, and documentation that underpin credible emissions ​reporting​.

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Ready to Start Your

Climate Disclosure Planning?

SB 253 and SB 261 require coordination across teams that don’t always work together day to day. Our guide gives your organization a shared reference point so planning conversations begin with a common understanding of what’s ahead.

Use the guide to: 

  • Align leadership, data owners, and governance groups
  • Bring everyone into alignment before in-depth work begins
  • Support consistent communication across early planning meetings

 

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​​Meet Our Climate ​​Disclosure Specialists 

Johnson Lambert Audit Partner Lane Miller, CPA
Lane Miller, CPA
Partner
Thomas Maletta, CPA
Audit Manager

Your Climate Reporting Journey

Additional Resources to Support

As a trusted partner to more than 600 insurers​​ for nearly 40 years, Johnson Lambert offers clear, insurer-focused resources to assist our clients with interpreting SB 253 and SB 261 and begin building structured climate reporting processes.

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