CARB Seeks Comment On Latest GHG Reporting Program Proposals Following Public Workshop

With the initial August 10, 2026, reporting deadline approaching, the California Air Resources Board (CARB) hosted its fourth public workshop on March 23, 2026, and focused on implementing the Climate Corporate Data Accountability Act’s (SB 253) greenhouse gas (GHG) emissions disclosure program. 

As Bracewell has previously explained,¹ SB 253 requires US companies with total annual revenues in excess of $1 billion that do business in California to annually disclose their Scope 1, 2 and 3 GHG emissions for the prior fiscal year. As detailed further in a recent Bracewell White Paper, ESG for Directors,² CARB approved initial regulations for SB 253 in February³ to further define “doing business” and calculate revenue compared to the threshold, and CARB noted that the initial reporting deadline applies only to Scope 1 and Scope 2 emissions. During the March public workshop, CARB clarified that Scope 1 and 2 templates and limited assurances are not required for initial 2026 reporting.