Effective January 1, 2024, a business entity that is marketing or selling voluntary carbon offsets within the state of California shall disclose on the business entity’s internet website:

1. Details regarding the applicable carbon offset projects;

2. Details regarding accountability measures if a project is not completed or does not meet the projected emissions reductions or removal benefits; and

3. The pertinent data and calculation methods needed to independently reproduce and verify the number of emissions reduction or removal credits issued using the protocol.