Share on LinkedInShare on LinkedIn

ARTICLE · 19 DECEMBER 2025

CARB Publishes Proposed Regulations Implementing California's Climate Disclosure Laws

On December 9, the California Air Resources Board (CARB) released long-awaited draft proposed implementing regulations for the Climate Corporate Data Accountability Act (SB 253)...

United StatesEnvironment

On December 9, the California Air Resources Board (CARB) released long-awaited draft proposed implementing regulations for the Climate Corporate Data Accountability Act (SB 253) and California's Climate‐Related Financial Risk Act (SB 261).

CARB will host a public hearing on the proposed regulations on February 26, 2026.

The proposed regulations cover applicability criteria and exemptions; definitions, calculation, payment, and enforcement of fees; and the reporting deadline for SB 253 (August 10, 2026).

Background

First signed into law by Governor Newsom in October 2023, SB 253 requires any U.S. business entity that "does business in California" and has total global annual revenues of more than $1 billion to report scope 1, 2, and 3 GHG emissions, with the first report due in 2026 (for the entity's "prior fiscal year"). Companion legislation, SB 261, requires any entity with more than $500 million in annual global revenue that "does business in California" to

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See more popular content from