California Climate Disclosure Update: CARB’s July 2026 Workshop And 2027 Reporting Requirements

On 21 July 2026, the California Air Resources Board (CARB) held a virtual workshop to discuss updates and take questions from the public on the greenhouse gas (GHG) reporting required by Senate Bill (SB) 253. The workshop previewed CARB’s proposed approach to 2027-and-beyond compliance, including revised Scope 1 and Scope 2 reporting timelines, additional disclosure and assurance expectations, and a proposed phased approach for Scope 3 reporting, which would require initial reporting for certain selected emissions categories and potentially expand the scope of Scope 3 reporting requirements over time.

Background

In 2023, California enacted SB 253, a landmark statute authorizing CARB to develop the California Corporate Greenhouse Gas Reporting Program. The law applies to all US-based entities doing business in California with annual revenues exceeding US$1 billion and requires GHG disclosures in compliance with its Scope 1, 2, and 3 emissions.¹ Regulated entities must start reporting