CARB GHG reporting

July 29, 2026

Key Takeaways: CARB’s July 21 Workshop

The California Air Resources Board (CARB) held a virtual public workshop to support the development of the California Corporate Greenhouse Gas Reporting (GHG) Program authorized by Senate Bill (SB) 253 as amended by SB 219. Below is a summary of the update provided, including CARB’s regulatory concepts for Scope 1 and 2 GHG emissions reporting requirements for 2027 and beyond. Also, CARB discussed its proposed approach for Scope 3 emissions reporting to begin in 2027.

• 2026 Reporting Guidance: By September 1, CARB will provide additional guidance to support Scope 1 and 2 GHG emissions reporting for 2026.
• Current and Future Due Dates: CARB confirmed its extension from the August 10 deadline until November 10 for 2026. CARB also announced November 10 as the deadline for future reporting periods to be added to its next rulemaking in 2027.

Proposed Future Requirements for Corporate GHG Reporting

Most of the workshop addressed CARB’s proposed regulatory language, to be included in a 2027 rulemaking proposal.

• Proposed Basis: CARB will align with the Greenhouse Gas Protocol (GHG-P) standards, add clarifications for California, and seek to promote interoperability with other climate disclosure programs to streamline implementation.
• Methodology and data transparency: For all Scopes and including biogenic emissions, CARB is expecting companies to disclose their organizational boundary, Global Warming Potential values, emission-factor sources, calculation methods, measurement uncertainty, missing data/substitution, data exclusions, assumptions, and uncertainty assessments. Changes in methodology and recalculations would also need to be explained.
• Biogenic emissions: CARB proposed that biogenic emissions from the combustion, consumption, or biodegradation of biomass and biomethane must be included in GHG emissions reports, and are to be reported separately from Scope 1, 2, and 3 emissions totals.
• Reporting Emissions Reductions or Removals. Reporting entities may report separately voluntary investments (e.g., carbon credits, offsets), management activities (e.g., land management practices resulting in biological GHG sequestration), or other activities that result in fossil or biogenic emissions reductions or removals.
• Scope 2 reporting: Companies are to report both location-based and market-based Scope 2 emissions, to be identified by energy source type, such as purchased electricity, steam, heating, and cooling.
• Base-year recalculations: CARB proposed a 5% threshold for determining whether structural or methodological changes require recalculation of previously reported emissions.
• Phased Scope 3 reporting: To reduce the initial reporting burden, CARB proposed requiring the five most commonly reported Scope 3 categories beginning in 2027:
  • Category 1 – Purchased Goods and Services
  • Category 3 – Fuel- and Energy-Related Activities
  • Category 5 – Waste Generated in Operations
  • Category 6 – Business Travel
  • Category 7 – Employee Commuting

• For each required category, reporters are to disclose the calculation methodology, data types used, total emissions, excluded activities or emissions, and the percentage calculated using primary supplier or value-chain data. The calculation methods are to be consistent with the GHG-P Scope 3 Standard and identified in reporting.

• Reiterated 3^rd party Assurance Standards: CARB listed the 5 standards discussed at their March 2026 workshop.
  • AA1000AS v3, AICPA AT-C Section 210, ISAE 3410 with ISAE 3000, ISSA 5000, and ISO 14064-3:2019, subject to applicable qualification and accreditation requirements.
  • CARB specified that Assurance applies to reporting Scopes 1 and 2 plus biogenic emissions, for quantitative as well as qualitative elements in 2027.
• Six listening sessions are planned in August and September, with one for data users/ stakeholders and five sessions by corporate sectors. These are an important opportunity to provide feedback to CARB about the draft proposed language for the 2027 regulation, provided in the Workshop slides. Use the links below to register for each session.

Register Session 1 – Data Users & Public Interest Stakeholders
Date: Wednesday, August 5, 2026
Time: 10 a.m.-12 p.m. PT
Data users and public interest stakeholders, including universities, research institutions, Non-Governmental Organizations (NGOs), Environmental, Social, and Governance (ESG) software providers, consultants, assurance providers, and organizations that analyze or apply climate data to support public accountability, environmental justice, consumer interests, assess community impacts, and share data for public understanding.

Register Session 2 – Manufacturing, Industrial, Fuel & Life Sciences
Date: Wednesday, August 12, 2026
Time: 10 a.m.-12 p.m. PT
Companies engaged in oil and gas, refining, chemicals, metals, construction materials, mineral processing, automotive, aerospace, pharmaceuticals, biotechnology, and medical devices.

Register Session 3 – Agriculture, Food, Beverage & Forestry
Date: Wednesday, August 19, 2026
Time: 10 a.m.-12 p.m. PT
Companies involved in farming, livestock, forestry, food processing, beverages, agricultural products, tobacco, and related processing with significant land sector emissions.

Register Session 4 – Energy, Utilities, Transportation, Logistics & Waste Management
Date: Wednesday, August 26, 2026
Time: 10 a.m.-12 p.m. PT
Companies involved in generating electricity, renewable energy, water and gas utilities, transportation, freight, airlines, rail, shipping, and waste management.

Register Session 5 – Retail, Consumer Goods, Technology & Commercial Services
Date: Wednesday, September 2, 2026
Time: 10 a.m.-12 p.m. PT
Companies engaged in retail, apparel, wholesale, e-commerce, software, semiconductors, telecommunications, media, entertainment and gaming, real estate, hospitality, construction services, and professional services.

Register Session 6 – Banking, Finance & Insurance
Date: Wednesday, September 9, 2026
Time: 10 a.m.-12 p.m. PT
Companies involved in banking, insurance, asset management, investment, fintech, credit union services, asset management and private equity, capital markets, non-bank financial institutions, and other investors.

Need support? Feel free to reach out to us. We are happy to have a chat with you!

• Aicha Slassi Sassou, PhD, Project Manager, Climate Practice at 

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

• Visit – Public Workshop: California Corporate Greenhouse Gas Reporting
• See SB 253 codified in California Health & Safety Code (HSC) § 38532, as amended by SB 219 (codified in HSC §§ 38532 and 38533).

Need support? Feel free to reach out to us. We are happy to have a chat with you!

• Aicha Slassi Sassou, PhD, Project Manager, Climate Practice at 

Learn more about Integrating Sustainability and Climate Change.

June 25, 2026

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

Need support? Feel free to reach out to us. We are happy to have a chat with you!

• Aicha Slassi Sassou, PhD, Project Manager, Climate Practice at 
• Learn more about Integrating Sustainability and Climate Change