UPDATE: CARB GHG Reporting-SB 253 and Climate-Related Financial Risk-SB 261

December 9, 2025

Today, December 9, the California Air Resources Board (CARB) posted the draft regulation for California’s climate disclosure programs, SB 253 and SB 261, and a public hearing notice for February 26, 2026.

The regulation covers both of California’s climate disclosure laws for Corporate Greenhouse Gas Reporting (SB 253) and Climate-Related Financial Risk Disclosure (SB 261).

The 45-day public comment period is planned to start Dec. 26, 2025, and end on Feb. 9, 2026.

 

If CARB makes any revisions or updates to any of the documents in the rulemaking package before the formal publication on December 26, 2025, they will update their rulemaking webpage and notify stakeholders.

Draft Regulation

The topics covered in the 7-page regulatory document are:

  • Definitions of organizations that are exempt;
  • The provisions for calculation, payment, and collection of fees for each program; and
  • The alternative definitions of the fiscal year to be applied for SB 253 reporting of corporate GHG emissions.

CARB SB 253 and SB 261 Resources

We’ve included below the proposed regulation, the resources CARB has published, and how to get expert support.

Submit Public Comments to CARB

Comment on a CARB topic open for public comment. Please note that your written and oral comments, attachments, and associated contact information (e.g., your address, phone, email, etc.) become part of the viewable public record. Additionally, this information may become available via Google, Yahoo, and any other search engines. If you experience technical issues, submit your comments to the Clerk of the Board via email, and indicate the relevant docket number.

 

 

Posted by Diane Samuels at 6:11 pm
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