The California Air Resources Board (CARB) delayed the state’s first corporate emissions reporting deadline from Aug.10, 2026, to Nov. 10, 2026. CARB gave companies with more than $1 billion in annual revenue that do business in California an additional three months to report their direct (Scope 1) and indirect (Scope 2) greenhouse gas emissions under SB 253.
CARB approved the regulations in February 2026 but withdrew them from the California Office of Administrative Law in order to revise the rules. The regulator will open the revised regulations for public comment over a 15-day period before resubmitting them for final approval. A CARB representative said, “A new proposed reporting deadline of November 10 will help ensure reporting entities have additional clarity following approval of the final regulation before reporting is due.”
CARB released a preliminary list identifying more than 4,000 companies likely to comply with the requirement.
The extension gives companies more time to prepare emissions inventories while they await the final reporting requirements. Companies in California must still complete comprehensive emissions inventories covering direct and indirect energy emissions — CARB's postponement merely extends their timeline.
The postponement also provides temporary relief amid ongoing legal challenges. The U.S. Court of Appeals for the Ninth Circuit issued an injunction in November 2025 pausing enforcement of SB 261, which requires climate risk disclosures from companies with more than $500 million in revenue, while litigation continues.
California passed SB 253 and SB 261 in October 2023. SB 253 requires annual greenhouse gas disclosures covering Scope 1, 2, and 3 emissions. SB 261 requires climate-related financial risk disclosures aligned with the Task Force on Climate-Related Financial Disclosures framework. The laws apply to both public and private companies, making California's requirements broader than SEC's proposed federal climate disclosure rule, which covers only public companies.
For the first reporting year, CARB limited requirements to Scope 1 and Scope 2 emissions, deferring Scope 3 (supply chain emissions) reporting until 2027.
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