Last Update: 04/05/2026 at 2:50 PM EST
California Expands Climate Disclosure Rules
Coverage from Forbes, Ca, and others
Articles
3
Latest Article
03/17
Active Days
20
Executive Summary
California advances mandatory emissions and climate-risk reporting for large firms, with 2026 Scope 1 and 2 deadlines and legal limits on SB 261
- CARB approved initial rules to implement California climate disclosure laws under SB 253 and SB 261
- Large companies doing business in California must report Scope 1 and Scope 2 emissions starting in 2026
- Scope 3 reporting is scheduled to begin in 2027 under SB 253
- SB 253 applies to entities with more than 1 billion USD in revenue; SB 261 uses a 500 million USD threshold
- The first reporting deadline is August 10, 2026, with flat-rate fees to fund program administration
- CARB will use enforcement discretion for good-faith first-year submissions
- SB 261 is paused by court order and CARB is not enforcing it while litigation continues
Quick Facts
- What: New climate disclosure rules require emissions and risk reporting
- Where: California for companies doing business in the state
- Why: To create comparable climate data and assess business risks
- Who: California Air Resources Board and covered large companies
- When: Reporting begins August 10, 2026 for initial filings

