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
Option 2: Industry Sector Phase-In for 2027
Option 3: Category Phase-In for 2027
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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On June 24, the California Air Resources Board (CARB) announced a 3-month extension in the reporting deadline for covered companies for their first year reporting of corporate Scope 1 and Scope 2 greenhouse gas (GHG) emissions. The due date has been moved from August 10 to November 10, 2026.
The extension will be reflected in an updated regulatory proposal to give companies additional time following the formal adoption of CARB’s pending SB 253 and SB 261 regulations. The CARB Board approved the initial regulation on February 26, 2026.
CARB also announced that it will propose limited changes to the regulation to clarify certain requirements and will make them available for comment as part of a forthcoming 15-day public comment period.
Because this step may delay the finalization of this regulatory package, CARB proposed, as part of this 15-day change, a three-month deferral of the reporting deadline. The new proposed reporting deadline of November 10 will help ensure reporting entities have additional clarity following approval of the final regulation before reporting is due.
Recap of Program
The California Corporate Greenhouse Gas Reporting Program, established by SB 253 (codified in HSC § 38532), 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 Visit – California Corporate Greenhouse Gas Reporting: Notice of Upcoming Rulemaking Update to Further Clarify Requirements and Deferring 2026 Reporting Deadline
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