Short answer — PENDING BILL, NOT LIVE LAW: New Jersey Senate Bill S679 (2026–2027 Legislative Session, successor to earlier S4117) remains pending in the Senate Budget & Appropriations Committee and imposes zero current corporate emissions filing obligations.
Yet S679’s February 12, 2026 committee reprint (679_R1.PDF) marks an important national policy signal: unlike California SB 253 and New York S9072A, New Jersey’s Senate Environment & Energy Committee explicitly removed Scope 3 emissions reporting, narrowing the proposal to Scope 1 and Scope 2 GHG emissions verified by an independent consultant under NJDEP oversight. Meanwhile, New Jersey commercial buildings over 25,000 sq ft do owe active July 1 benchmarking filings under our live New Jersey Clean Energy Act Benchmarking Guide.
- Enacted Status: NONE (Pending in Senate Budget & Appropriations). Committee reprint 679_R1 adopted Feb 12, 2026.
- Proposed Covered Entities: U.S. business entities with >$1 billion in total annual revenue doing business in New Jersey.
- Proposed Scope (Amended R1): Scope 1 and Scope 2 emissions only (Scope 3 deleted in Feb 2026 amendment) plus independent third-party/consultant verification.
- Proposed Runway: Drafted to require first reporting 3 years after enactment under New Jersey Department of Environmental Protection (NJDEP) rules.
- Live NJ Obligations Today: NJ BPU CEA Benchmarking (Class 4A/4C buildings >25k sq ft due July 1) & NAIC TCFD Insurer Survey (>=$100M DWP).
Track New Jersey S679's Scope 3 Stripping Amendment & Live NJ Rules
Why S679 Dropped Scope 3 — And Why That Matters to Corporate Data Teams
When state climate disclosure bills spread east after California enacted SB 253, Scope 3 value-chain reporting became the single sharpest legislative sticking point for mid-sized industrial, logistics, and life-sciences firms headquartered in New Jersey. By removing Scope 3 in 679_R1, Senate drafters turned S679 into a utility-and-fleet Scope 1 & 2 transparency bill.
Even if S679 clears Senate Budget & Appropriations and passes both houses in 2027, its 3-year post-enactment lead time plus Scope 1/2 restriction means New Jersey-only companies would rely overwhelmingly on utility electricity and natural gas billing records—the exact meter datasets already standardized by Portfolio Manager under NJ CEA.
- Compare Against NY & CA: Multinationals with >$1B revenue touching California already fall under full Scope 3 planning for CARB’s 2027 schedule, regardless of whether New Jersey’s bill omits Scope 3.
- Audit Verification Model: S679 maintains an independent verification requirement over Scope 1 & 2 data prior to public disclosure by NJDEP.
| Instrument | Universe | Scope / Requirement | Live Status (Nov 14, 2026) |
|---|---|---|---|
| NJ S679 (679_R1 Reprint) | Entities >$1B revenue doing business in NJ | Scope 1 & 2 ONLY (Scope 3 removed) + verification; 3 yrs post-enactment | PENDING in Sen. Budget & Appropriations |
| NJ Clean Energy Act (N.J.S.A. 48:3-87.10) | Commercial Class 4A/4C buildings >25,000 sq ft | Annual ENERGY STAR Portfolio Manager energy & water (July 1) | LIVE & Enforced by NJ BPU |
| NAIC Climate Risk Survey | Insurers >=$100M nationwide DWP licensed in NJ | Annual 4-pillar TCFD climate financial risk narrative | LIVE Sectoral Mandate |

Active New Jersey Compliance Today: CEA Benchmarking & NAIC Insurers
Corporate real-estate and facility directors often mistake New Jersey’s July 1 benchmarking filings for S679 corporate reporting. Under N.J.S.A. 48:3-87.10, New Jersey Board of Public Utilities (NJBPU) enforces annual July 1 ENERGY STAR Portfolio Manager benchmarking across commercial Class 4A/4C buildings exceeding 25,000 sq ft.
Similarly, New Jersey participates in the 29-jurisdiction NAIC Climate Risk Disclosure Survey, binding NJ-licensed insurers with >=$100M in countrywide direct written premiums.
Compliance Execution Checklist
| Step | Owner / Team | Auditable Deliverable |
|---|---|---|
| 1. Mark S679 Pending | Compliance / Legal | Log S679 (679_R1) as Watch-Only; exclude from live statutory penalty registers. |
| 2. Leverage NJ BPU Meters | Facilities / Energy | Use active July 1 NJ CEA Portfolio Manager utility exports as clean building blocks for Scope 1 & 2. |
| 3. Separate CA Nexus | Sustainability | Confirm whether >$1B corporate parent already owes Scope 1/2/3 via CA SB 253. |
| 4. Budget Committee Track | Gov Affairs | Track Senate Budget & Appropriations scheduling and any Assembly companion amendments. |
Keep This New Jersey Compliance Checklist Handy
Frequently Asked Questions
Did New Jersey pass its Climate Corporate Data Accountability Act (S679)?
No. S679 (2026–2027 Session) was amended in the Senate Environment & Energy Committee on February 12, 2026 and referred to the Senate Budget & Appropriations Committee. No cross-sector corporate GHG disclosure law is enacted in New Jersey.
Does New Jersey S679 still require Scope 3 supply-chain emissions reporting?
No. Under the February 12, 2026 committee reprint (679_R1.PDF), Scope 3 was removed, narrowing the pending bill to Scope 1 and Scope 2 emissions with independent verification.
What climate reporting IS mandatory in New Jersey right now?
Commercial buildings over 25,000 sq ft (Tax Class 4A/4C) must file annual July 1 benchmarking under the NJ Clean Energy Act, and insurers >= $100M countrywide DWP file the annual NAIC TCFD Climate Risk Disclosure Survey.
Primary Authorities & Official Resources
- New Jersey Legislature — Bill Search 2026 S679
- New Jersey Legislature — S679 Committee Reprint Text (679_R1.PDF)
- BC ESG — New Jersey Clean Energy Act Benchmarking Guide (N.J.S.A. 48:3-87.10)
- BC ESG — California SB 253, SB 261 & AB 1305 Playbook
Informational notice: This guide summarizes enacted statutes, regulations, or pending legislative records from the primary authorities linked above as of November 14, 2026. It is not legal, accounting, or licensed engineering advice.
