What happened at the February 26, 2026, California Air Resources Board (CARB) public hearing and meeting?
On Thursday, February 26, CARB voted to approve regulations implementing California’s two climate disclosure requirements. To implement these laws, the board approved the draft regulation, which provides key definitions, establishes annual compliance fees, and sets deadlines for the first year of reporting.
What are the key elements of the new regulation?
Since these regulations were just issued, what enforcement is expected in 2026?
CARB emphasized that its enforcement guidance remains in effect, which provides accommodation for the first year of reporting. In its press release following the hearing, CARB noted that its priority is to support compliance through stakeholder engagement, and it will exercise enforcement discretion as long as good-faith efforts are made in first-year submissions.
When are climate risk disclosures under SB 261 due?
Enforcement of SB 261 is on a Ninth Circuit injunction, as acknowledged by CARB at the hearing. That injunction does not extend to SB 253. More than 120 climate-related financial risk reports have been voluntarily submitted and are publicly available at CARB’s SB 261 public docket.
What are the plans for future regulations under these laws?
CARB staff noted that additional topics are to be addressed in future guidance, with further SB 253 regulations to be proposed later this year. These are to address Scope 3 GHG emissions reporting, assurance, and reporting deadlines in 2027 and beyond.
CARB SB 253 and SB 261 Resources
See below for links to the notice of staff meeting presentation, the adopted regulatory text, and the press release, along with contact information for subject-matter experts should you require further assistance.
