2026 California Climate Disclosure Reporting Deadlines: Are You Ready?

Next year will mark some firsts for California's climate disclosure laws — specifically, reporting deadlines.

Jan. 1, 2026, is the first reporting deadline under SB 261, the Climate-Related Financial Act. SB 261 requires companies to disclose risks and mitigation efforts related to climate change.

And, while it's not official, we anticipate that June 2026 will be the first reporting deadline under SB 253, the Climate Corporate Data Accountability Act. SB 253 requires large companies to disclose their greenhouse gas (GHG) emissions.

Despite these rapidly approaching deadlines, the California Air Resources Board (CARB) has not yet completed rulemaking that, in theory, would provide essential details for entities to understand if they have a reporting obligation under either statute. Nonetheless, on Sept. 24, CARB released a list of over 4,000 entities that it believes are potentially liable under the climate-change laws.