CARB: July 21 Public Workshop Announced for SB 253 GHG Reporting

July 8, 2026

On July 7, the California Air Resources Board (CARB) announced it will hold a virtual public workshop to support the development of the California Corporate Greenhouse Gas Reporting Program authorized by Senate Bill (SB) 253, as amended by SB 219. See the link below.

CARB staff will provide an update on regulatory concepts for Scope 1 and 2 greenhouse gas (GHG) emissions reporting requirements for 2027 and beyond, including data assurance. Staff will also discuss CARB’s proposed approach for Scope 3 emissions reporting beginning in 2027 (summarized below).

The workshop will be held virtually on Zoom (only) on Tuesday, July 21, 2026, at 9:30 am – 12:30 pm (Pacific Time). Register for virtual attendance.

Workshop materials are to be posted to the California Corporate Greenhouse Gas (GHG) Reporting and Climate Related Financial Risk Disclosure Programs webpage on July 20, 2026. Staff plans to take verbal feedback during the workshop, with written feedback to be sent to .

CARB’s Proposed Options for Scope 3 Reporting (March 23, 2026, Workshop)

Option 1: Starting in 2027, all Scope 3 categories

  • Require disclosures that include information about an entity’s organizational boundary selection, emission factors, and accounting methods. Reporters have the flexibility not to report categories deemed de minimis, with appropriate explanation.

Option 2: Industry Sector Phase-In for 2027

  • Require Scope 3 reporting from the transportation and industrial sectors, by prioritizing sectors responsible for the largest share of statewide GHGs. Initial focus would cover transportation, technology and energy, cement production, and other manufacturing activities.

Option 3: Category Phase-In for 2027

  • Require reporting selected Scope 3 categories that are broadly applicable across sectors and feasible to estimate using existing reporting practices. CARB selected the five most reported of the 15 Scope 3 categories: 6. Business Travel, 1. PG&S (Purchased Goods and Services).   FERA (Fuel-and Energy-Related Activities), 7. Employee Commute, and 5. Waste in Operations. Allow companies to report the other 10 Scope 3 categories voluntarily

Recap of Program

The California Corporate Greenhouse Gas Reporting Program under SB 253 requires U.S.-based companies, with total annual revenues exceeding one billion dollars ($1,000,000,000) that do business in California, to annually disclose their Scope 1, Scope 2, and Scope 3 emissions for their prior fiscal year. SB 253 requires that the initial (first-year) annual emissions disclosures in 2026 address Scope 1 and Scope 2 emissions, and, in subsequent years (beginning in 2027), include Scope 3 emissions.

For Details

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Posted by Diane Samuels at 3:24 pm
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