SB 253/SB 261 Update: What CARB’s 15-Day Modifications Mean for Business Compliance Plans

U.S.-based entities with at least $1 billion in global annual revenue that do business in California should revisit their 2026 SB 253 compliance plans following the release, by the California Air Resources Board (CARB), of 15-day modifications to its proposed regulations. The modifications provide additional time and flexibility within the first program year, allow parent companies to submit consolidated reports, and clarify how companies should assess whether they are covered.

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SB 253 Update: CARB Delays Reporting Deadline to November 2026 and Proposes to Clarify Requirements

Companies preparing to comply with California’s Senate Bill (SB) 253 and submit their first required disclosures in August 2026 have received an update this week from the California Air Resources Board (CARB) that will delay reporting deadlines. On June 24, 2026, CARB deferred the deadline for entities to report Scope 1 and Scope 2 greenhouse gas (GHG) emissions from August 10, 2026 to November 10, 2026. The three-month deferral will provide additional time for reporting entities following the anticipated approval and formal adoption of CARB’s proposed regulation. CARB will propose limited changes to the regulation to clarify requirements. These changes will be made available for comment in a forthcoming 15-day public comment period.

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SB 253 Update: CARB Still Wrestling With Draft Regulations in March 2026

Companies preparing to comply with California’s SB 253 and submit their first required disclosures in August 2026 received additional guidance this week from the California Air Resources Board (CARB). At a public workshop on March 23, CARB outlined proposed approaches under its developing rulemaking, including options for phasing in compliance over time, and solicited public feedback on those concepts. The following article summarizes the key developments from that workshop.

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