California Delays First Corporate GHG Reporting Deadline

Companies preparing to comply with California’s landmark climate disclosure regime now have a slight reprieve. On June 24, 2026, the California Air Resources Board (CARB) announced that it intends to defer the first reporting deadline for Scope 1 and Scope 2 greenhouse gas (GHG) emissions under SB 253 from August 10, 2026 to November 10, 2026, while the agency makes “limited” revisions to the related implementing regulations.

“The California Corporate Greenhouse Gas Reporting Program,” established by SB 253 (codified in California Health and Safety Code § 38532), requires U.S.-based companies, with total annual revenues in excess of $1 billion that do business in California to annually disclose their Scope 1, Scope 2 and Scope 3 emissions for the prior fiscal year. SB 253 requires that the initial (first-year) annual emissions disclosures in 2026 address Scope 1 and Scope 2 emissions, and in subsequent years (beginning in 2027) must include Scope 3 emissions. For more details