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ARTICLE · 05 NOVEMBER 2026

Climate Disclosure Update: CARB’s SB 253 Initial Regulation Takes Effect

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California's Air Resources Board has finalized regulations implementing the Climate Corporate Data Accountability Act, establishing mandatory greenhouse gas emissions reporting requirements for large companies doing business in the state. With the November 10, 2026 deadline rapidly approaching, affected entities must determine their reporting obligations and prepare Scope 1 and Scope 2 emissions disclosures.

United StatesEnvironment
Peggy Otum
Peggy Otum
Shannon Morrissey
Shannon Morrissey
Molly R. Calhoon Silva
Molly R. Calhoon Silva
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On October 12, 2026, the California Office of Administrative Law (OAL) approved the California Air Resources Board’s (CARB) California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Initial Regulation, codified at Title 17, California Code of Regulations, sections 96070-96077 (the Initial Regulation). The Initial Regulation took effect the same day. It implements the Climate Corporate Data Accountability Act (SB 253), establishes the program’s fee component and sets the first-year reporting deadline under Health and Safety Code section 38532. As we previously reported, CARB withdrew an earlier version of the regulation from OAL review in late June and issued modifications for a 15-day public comment period. With OAL’s approval, the Initial Regulation is now final and in effect.

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