# New Jersey Climate Corporate Data Accountability Act (S679): Scope 1/2 Pivot & Pending Watch

> Canonical URL: https://bcesg.org/new-jersey-climate-corporate-data-accountability-act-s679-watch/
> Jurisdiction: New Jersey | Status: PENDING LEGISLATION — Not Enacted (Amended Feb 12, 2026 to Scope 1 & 2 Only; Sen. Budget) | Reviewed: 2026-11-14

**Short answer — PENDING BILL, NOT LIVE LAW:** New Jersey Senate Bill [S679](https://www.njleg.state.nj.us/bill-search/2026/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)](https://pub.njleg.state.nj.us/Bills/2026/S1000/679_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](https://bcesg.org/new-jersey-clean-energy-act-benchmarking-njsa-48-3-87-10/).

### Statutory Status at a Glance
- **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](https://bcesg.org/new-jersey-clean-energy-act-benchmarking-njsa-48-3-87-10/) (Class 4A/4C buildings >25k sq ft due July 1) & [NAIC TCFD Insurer Survey](https://bcesg.org/naic-climate-risk-disclosure-survey-tcfd-insurer-mandate-guide/) (>=$100M DWP).

## 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 |

![Visual summary of New Jersey pending S679 Climate Corporate Data Accountability Act showing Feb 12 2026 Senate amendment removing Scope 3 and active NJ CEA building benchmarking.](https://bcesg.org/wp-content/uploads/2026/11/infographic-nj-s679.png)

## 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](https://bcesg.org/naic-climate-risk-disclosure-survey-tcfd-insurer-mandate-guide/), 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. |

## 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](https://www.njleg.state.nj.us/bill-search/2026/S679)
- [New Jersey Legislature — S679 Committee Reprint Text (679_R1.PDF)](https://pub.njleg.state.nj.us/Bills/2026/S1000/679_R1.PDF)
- [BC ESG — New Jersey Clean Energy Act Benchmarking Guide (N.J.S.A. 48:3-87.10)](https://bcesg.org/new-jersey-clean-energy-act-benchmarking-njsa-48-3-87-10/)
- [BC ESG — California SB 253, SB 261 & AB 1305 Playbook](https://bcesg.org/california-sb-253-sb-261-compliance-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.*