# New York Climate Corporate Data Accountability Act (S9072A / A4282A): Pending Status & Readiness

> Canonical URL: https://bcesg.org/new-york-climate-corporate-data-accountability-act-s9072a-a4282a-watch/
> Jurisdiction: New York State | Status: PENDING LEGISLATION — Not Enacted (Passed Senate 40–22 Feb 10, 2026; A4282A in Assembly Codes) | Reviewed: 2026-11-14

**Short answer — PENDING BILL, NOT LIVE LAW:** New York does *not* have a live statewide cross-sector corporate greenhouse gas disclosure law in effect. Senate Bill [S9072A](https://www.nysenate.gov/legislation/bills/2025/S9072/amendment/A) cleared the New York State Senate by a 40–22 margin on February 10, 2026, but identical Assembly companion [A4282A](https://nyassembly.gov/leg/?bn=A04282&term=2025) remains pending in the Assembly Codes Committee without final passage or gubernatorial signature.

For general counsel and sustainability teams, the practical governance distinction in New York is sharp: zero filings are due today under ECL Article 74—yet two adjacent New York regimes *are* already live and actively enforced: **11 NYCRR 82** (NY Department of Financial Services climate-risk governance for insurers alongside the [NAIC TCFD Survey](https://bcesg.org/naic-climate-risk-disclosure-survey-tcfd-insurer-mandate-guide/)) and New York City's [Local Law 97](https://bcesg.org/local-law-97-june-30-2026-deadline-file-or-extend/) / Local Law 84 building caps.

### Statutory Status at a Glance
- **Enacted Status:** **NONE (Pending Legislation).** S9072A passed Senate (40–22, Feb 10, 2026); A4282A remains in Assembly Codes.
- **Proposed Covered Entities:** U.S. partnerships, corporations, LLCs, or business entities doing business in New York with total annual revenues exceeding **$1 billion**.
- **Proposed Administering Agency:** New York State Department of Environmental Conservation (**NYSDEC**), backed by Attorney General civil penalty enforcement into State Finance Law § 99-uu.
- **Proposed Emissions Scope:** Annual Scope 1, Scope 2, and Scope 3 GHG emissions per GHG Protocol with independent third-party assurance phased across reporting years.
- **What Is Live Today in NY:** [NYC Local Law 97](https://bcesg.org/local-law-97-june-30-2026-deadline-file-or-extend/) & LL84 (buildings >=25k sq ft), NY State [benchmarking workflows](https://bcesg.org/ll84-benchmarking-ll97-prerequisite/), and [NY DFS climate guidance / 11 NYCRR 82](https://www.dfs.ny.gov/industry_guidance/climate_change) for insurers.

## Inside S9072A / A4282A: How the Proposed ECL Article 74 Architecture Works

Drafted as a direct east-coast counterpart to [California SB 253](https://bcesg.org/california-sb-253-sb-261-compliance-playbook/), S9072A / A4282A proposes adding Article 74 (§§ 74-0101 and 74-0102) to the New York Environmental Conservation Law alongside a dedicated Climate Accountability and Emissions Disclosure Fund (State Finance Law § 99-uu).

Unlike [New Jersey's amended S679](https://bcesg.org/new-jersey-climate-corporate-data-accountability-act-s679-watch/)—where Senate Environment & Energy stripped Scope 3 in February 2026—New York's Senate-passed text retains full **Scope 1, Scope 2, and Scope 3** disclosures plus third-party assurance phased after NYSDEC rulemaking.

- **Consolidated Reporting Alignment:** Because both CA SB 253 and NY S9072A rely on the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard and Corporate Value Chain (Scope 3) Standard, multi-state firms >$1B already assembling CARB inventories can reuse identical entity boundaries.
- **Rulemaking Lead Time Guarantee:** Even if resurrected in post-election legislative sessions, statutory reporting duties do not begin immediately upon signature; NYSDEC must first adopt implementing regulations, digital registry contracts, and fee schedules.

| Framework / Bill | Target Universe | Current Status (Nov 14, 2026) | Immediate Action |
| --- | --- | --- | --- |
| S9072A / A4282A (ECL Art. 74) | U.S. entities >$1B doing business in NY | PENDING (Passed Sen. 40–22; A4282A in Codes) | Monitor only; map reuse of CA SB 253 Scope 1/2/3 controls |
| NY DFS 11 NYCRR 82 & NAIC | Licensed insurers (>=$100M DWP / NY domestic) | LIVE Sectoral Mandate | Maintain board climate governance & annual TCFD response |
| NYC LL97 & LL84 | Covered NYC buildings >=25,000 sq ft | LIVE Municipal Carbon Cap | File annual May 1 LL84 & LL97 compliance / mitigation reports |

![Legislative status diagram for New York S9072A / A4282A Climate Corporate Data Accountability Act showing Feb 10 2026 Senate passage (40-22), Assembly Codes stall, >$1B scope, and live NY LL97 / Part 82 rules.](https://bcesg.org/wp-content/uploads/2026/11/infographic-ny-s9072a.png)

## Separation Check: Live New York Mandates Already Requiring Filings

Compliance calendars in New York routinely conflate S9072A news headlines with enforceable statutes that already carry financial penalties. Teams operating buildings or insurance carriers in the state must isolate three separate compliance streams.

First, real-estate owners >=25,000 sq ft inside New York City remain governed by **Local Law 84** benchmarking and **Local Law 97** carbon-intensity caps regardless of Albany action. Second, NY domestic and licensed insurers >=$100M DWP answer annual TCFD climate risk surveys alongside NY DFS expectations under **11 NYCRR 82**.

- **Private Non-Insurer Corporations Outside NYC Real Estate:** Zero statutory statewide Scope 1/2/3 filing obligation today unless they also trigger California SB 253 via >$757k California sales.
- **Albany Trigger Watch:** Monitor Assembly Codes and 2027 committee reintroduction schedules; post-2026 legislative sessions determine whether S9072A is carried over or refiled with Assembly revenue/assurance revisions.

## Compliance Execution Checklist

| Step | Owner / Team | Auditable Deliverable |
| --- | --- | --- |
| 1. Calendar Hygiene | Legal / Compliance | Tag S9072A/A4282A strictly as Pending Watch — remove any implied 2026/2027 statutory fine assumptions. |
| 2. CA SB 253 Mapping | Sustainability Lead | Document whether NY entity already falls under CA SB 253 (> $1B global rev + CA nexus). |
| 3. NY DFS / LL97 Check | Risk / Real Estate | Verify live insurer obligations (11 NYCRR 82) and NYC property LL97/84 filings independently. |
| 4. Session Carryover Watch | Gov Affairs | Track Assembly Codes & 2027 committee calendar for amended text or Scope 3 adjustments. |

## Frequently Asked Questions

### Do companies have to file corporate GHG emissions reports with New York State in 2026 or early 2027?

No. New York's Climate Corporate Data Accountability Act (S9072A / A4282A) passed the Senate in February 2026 but remained pending in Assembly Codes as of November 14, 2026. No cross-sector statewide corporate GHG reporting statute is enacted or in force.

### What does New York S9072A / A4282A require if enacted?

The bill as passed by the Senate covers entities with annual revenues over $1 billion doing business in New York, phasing in annual Scope 1, Scope 2, and Scope 3 emissions reports under the GHG Protocol with third-party assurance administered by NYSDEC.

### Which climate disclosure rules ARE live in New York today?

Insurers face live obligations under NY DFS 11 NYCRR 82 and the NAIC TCFD Survey (>= $100M DWP), while covered New York City buildings >= 25,000 sq ft face live annual compliance under Local Law 84 benchmarking and Local Law 97 carbon limits.

## Primary Authorities & Official Resources

- [New York State Assembly — Bill A4282A Status & Text (2025–2026 Session)](https://nyassembly.gov/leg/?bn=A04282&term=2025)
- [New York State Senate — Bill S9072A (Passed 40–22 Feb 10, 2026)](https://www.nysenate.gov/legislation/bills/2025/S9072/amendment/A)
- [New York Dept. of Financial Services — Climate Change & 11 NYCRR 82](https://www.dfs.ny.gov/industry_guidance/climate_change)
- [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.*