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ARTICLE · 23 JULY 2026

SB 253's 2027 Rules Take Shape: What CARB Previewed At Its July Workshop

Jones Day
Jones Day
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California's air quality regulator has unveiled its approach to phased Scope 3 emissions reporting under SB 253, beginning with just five of fifteen categories in 2027 while leaving full implementation without a committed timeline. The proposal introduces materiality-based exclusions, dual Scope 2 calculation methods, and a five-standard assurance framework that raises questions about engagement scope and cost implications for covered entities.

United StatesEnvironment

CARB's July 21, 2026, public workshop gave reporting entities their first substantive look at how California's Climate Corporate Data Accountability Act (“SB 253,” Health & Safety Code § 38532) will operate in 2027 and beyond — the year Scope 3 disclosure and third-party assurances enter the program. 

Nothing CARB previewed in its workshop has been adopted. These are staff concepts, with a formal draft expected this fall and a 45-day comment period to follow. Even so, the direction is now visible on several questions that have been open issues since the statute passed.

Scope 3: A five-category phase-in — and no committed date for the rest

CARB confirmed it will phase in Scope 3 by category. Beginning with the 2027 reporting cycle, entities would be required to address only five of the fifteen GHG Protocol categories:

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