CARB's Corporate Climate Disclosure Regulation Takes Effect; First Emissions Reports Due November 10
SACRAMENTO — California's Office of Administrative Law approved the California Air Resources Board's (CARB) corporate climate disclosure regulation on October 12, 2026, and the rule took effect the same day. It sets November 10, 2026 as the first deadline for large companies doing business in California to report their Scope 1 and Scope 2 greenhouse gas emissions, and CARB has sent reminder letters to covered companies.
The regulation implements two state laws. SB 253 covers U.S.-based entities with more than $1 billion in annual revenue that do business in California, with reporting expanding to Scope 3 supply-chain emissions beginning in 2027. SB 261 requires biennial climate-related financial risk reports from entities with more than $500 million in revenue. CARB moved the first SB 253 deadline from August 10 to November 10 after withdrawing and revising the rule in June. Fees are calculated by dividing CARB's annual program costs by the number of covered entities; earlier staff estimates were $3,106 for SB 253 and $1,403 for SB 261.
A federal appeals court halted enforcement of SB 261 in late 2025 while litigation continues, but left SB 253 in place. (GSM, from the OAL approval and California Gazette, Oct. 12)
Published by GSM · USA (original Chinese edition)
Photo: 图：El Segundo 炼油厂区航拍（来源：Wikimedia Commons，CC BY-SA 2.0）。
