CARB mandatory reporting

June 2, 2026

Here are some pointers for a reality check in preparation for the August 10 deadline for GHG reporting to the California Air Resources Board (CARB) for CA SB 253:

• Does your company have an answer for each of the blanks in CARB’s GHG reporting template in Excel (draft here)?  If not, do you have a reason why to provide?
• Key elements to be included:
  • Organization information:  Entity name, headquarters address, primary industry NAICS code, Employer Identification Number (EIN) and website address; contact person’s name, title, phone and email.
  • Third-party verification: This is not required for the first year of reporting, 2026.
    • If verification was undertaken: confirmation that all reported Scope 1 and 2 emissions have been assured at the limited assurance level and, if not, provide an explanation. Provide the name, email, telephone and address of the assurance provider along with the date of verification.
  • Inventory boundary:  Specify which boundary approach you selected: equity share, financial control or operational control approach.
    • If the equity share approach is used, provide a list of all obligated entities over which the reporting company has an equity share, financial control or operational control and the percentage of the equity share in each legal entity.
    • If the reporting entity does not select the equity share approach, it is to provide a list of all obligated entities or facilities over which the reporting company has financial control or operational control.
    • Regions or specific facilities excluded from the organizational boundary are to be identified and clarification is to be provided for any excluded GHGs emissions within the current year’s operations.
  • Subsidiary? The template also asks if there is a separate subsidiary reporting and, if so, for details to be supplied.
  • Reporting: In addition, reporters are to confirm whether the following are included: to Scopes 1 and 2 GHG emissions, Direct biogenic emissions (e.g., stationary and mobile), and Indirect biogenic emissions, such as those that are location- and market-based (electricity, heating, steam and cooling).
    • Biogenic carbon refers to carbon derived from plant or animal sources (e.g., wood chip combustion for smoking meats, direct biogas, biomass or biofuels use or indirect purchase of energy powered by biogas/biofuels/biomass)

Need a review of your report? Or support to prepare it? Feel free to reach out to us. We are happy to have a chat with you!

• Victoria Evans, MS, National Climate Practice Lead, at 
• Aicha Slassi Sassou, PhD, Project Manager, Climate Practice at 
• Learn more about Integrating Sustainability and Climate Change