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ARTICLE · 18 OCTOBER 2024

California's First-in-the-Nation Climate Disclosure Laws Will Move Forward With Limited Delay Under Recent Amendment

Winston Taylor
Explore more from Winston Taylor

When California Governor Gavin Newsom signed two climate disclosure bills into law last year, he expressed an interest in working with the legislature this year to amend the deadlines.

United StatesEnvironment
Jonathan D. Brightbill
Jonathan D. Brightbill
J. Eric Johnson
J. Eric Johnson
Sam Falcon Trimbach
Sam Falcon Trimbach

Key Takeaways

  • The amendments to the CA climate disclosure laws did not delay the reporting deadlines applicable to reporting entities.
  • Companies should act now to ensure they will be ready to report their 2025 greenhouse gas emissions under the GHG Protocols and climate-related risks under the TCFD or IFRS S2 frameworks.

When California Governor Gavin Newsom signed two climate disclosure bills into law last year, he expressed an interest in working with the legislature this year to amend the deadlines. Accordingly, on June 28, 2024, the Newsom administration released its proposed amendments to the laws. Under this proposal, the California Air Resources Board (CARB) would have an additional two years to develop its implementing regulations, and reporting companies would have an additional two years before the first reporting deadline.

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