CARB Updates to California’s SB 253 and SB 261 climate reporting and verification. For the most current information see SCS’s answers to the most frequently asked questions.
SB 261: Requires companies to publish a climate-related financial risk disclosure every two years, with the first report due by January 1, 2026. On November 18, the Ninth Circuit Court of Appeals issued an injunction temporarily halting implementation of SB 261. The injunction is in place pending appeal, e.g., until the Ninth Circuit rules on the merits.
SB 253: Requires companies to report their Scope 1, 2, and 3 greenhouse gas (GHG) emissions with phased-in compliance, beginning in 2026, but recently announced these updates, as follows:
CARB anticipates issuing detailed regulations in Q1-2026. Stay tuned for updates from SCS.
Additional SB 253 and SB 261 Resources:
