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ARTICLE · 18 DECEMBER 2024

California Indicates Lenient Enforcement In First Year Of Climate Reporting Law

Bryan Cave Leighton Paisner
Bryan Cave Leighton Paisner
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Bryan Cave Leighton Paisner

Bryan Cave Leighton Paisner

UK 2026 Chambers Firm Profile Bryan Cave Leighton Paisner (BCLP) is an international, fully...

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As we previously reported, in 2023, California enacted the climate disclosure laws SB 253 (the "Climate Corporate Data Accountability Act") and SB 261...

United StatesEnvironment
Merrit M. Jones
Merrit M. Jones
Thomas S. Lee
Thomas S. Lee
Erin L. Brooks
Erin L. Brooks
Nora J. Faris
Nora J. Faris
Daron Ravenborg
Daron Ravenborg

As we previously reported, in 2023, California enacted the climate disclosure laws SB 253 (the "Climate Corporate Data Accountability Act") and SB 261 (the "Climate-Related Financial Risk Act"), with the first disclosures due in 2026. BCLP also reported on the September 2024 amendments to SB 253 and SB 261, which provided the California Air Resources Board ("CARB") with an additional six months to promulgate its regulations (now due July 1, 2025), shortening the time between issuance of the regulations and the deadlines for reporting.

On December 5, 2024, CARB announced via an enforcement notice that it "will not take enforcement action for incomplete reporting" under SB 253 during its first year of implementation in 2026, as long as reporting entities make a good-faith effort to comply and retain data relevant to emissions reporting for the prior fiscal year.

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