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ARTICLE · 19 MARCH 2026

CARB Adopts Initial Climate Disclosure Reporting Regulations To Implement SB 253 And SB 261

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On Feb. 26, 2026, CARB adopted its initial regulations implementing SB 253 and SB 261, the California Greenhouse Gas Reporting and Climate Financial Risk Disclosure Initial Regulation.

United StatesEnvironment
Myles Culhane
Myles Culhane
Thomas R. Brill
Thomas R. Brill
Barbara A. Jones
Barbara A. Jones
Alice L. Kessler
Alice L. Kessler
Michael P. Canavan
Michael P. Canavan
Madeline Orlando
Madeline Orlando

Go-To Guide:
  • CARB adopts initial regulatory language for SB 253 and SB 261: On Feb. 26, 2026, the California Air Resources Board (CARB) adopted its initial regulatory language implementing the Climate Corporate Data Accountability Act (SB 253) and the Climate Related Financial Risk Reporting Act (SB 261).
  • First-year-only reporting deadline set for Aug. 10, 2026: Companies "doing business in California" (as defined under section of the California Revenue and Tax Code) with over $1 billion in total global annual revenue must disclose Scope 1 and Scope 2 greenhouse gas (GHG) emissions no later than August 10, 2026.
  • SB 261 is currently enjoined — SB 253 is not: The Ninth Circuit has paused enforcement of SB 261, but SB 253 remains in effect. CARB has stated it will not enforce SB 261 while the injunction remains in place.

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