California Corporate Greenhouse Gas Reporting and Climate Related Financial Risk Disclosure Programs

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The California Corporate Greenhouse Gas Reporting Program, authorized by Senate Bill (SB) 253 (Wiener, 2023) is being developed by the California Air Resources Board (CARB) and will require business entities formed under the laws of California, the laws of any other state of the United States or the District of Columbia, or under an act of the Congress of the United States, with total annual revenues in excess of one billion dollars ($1,000,000,000) that do business in California (“reporting entities”) to annually disclose their scope 1, 2 and 3 greenhouse gas (GHG) emissions for the prior fiscal year. The Climate Related Financial Risk Disclosure Program authorized by SB 261 (Stern, 2023) also applies to both public and private U.S. companies that do business in California with annual revenues of $500 million. This program is also currently under development by CARB and will require companies to publish biennial climate-related financial risk reports. Both programs will support important transparency to help inform consumer and investor decisions. CARB will endeavor to design these programs to be the least burdensome for implementation and compliance.
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2026 Report Submission

CARB has released resources to assist entities in preparing and submitting 2026 Scope 1 and 2 greenhouse gas emissions reports. This emissions reporting is required by Senate Bill 253 (Health and Safety Code § 38532), and CARB’s California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Initial Regulation (if approved by the Office of Administrative Law, at Title 17, California Code of Regulations, Article 6, sections 96070-96077).

To help streamline fee implementation and to help simplify required first-year reporting in 2026, CARB has developed a voluntary 2026 Report Intake Platform, as well as a 2026 Reporting Guidance Document. To view a guided walk-through of the voluntary report intake platform, watch our video tutorial.

DOWNLOAD THE 2026 REPORTING GUIDANCE DOCUMENT

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Proposed Regulatory Materials

The California Air Resources Board is updating its regulatory proposal to defer the reporting deadline for entities to report Scope 1 and Scope 2 greenhouse gas emissions from August 10, 2026, to November 10, 2026. This three-month deferral will give reporting entities additional time following the formal adoption of Proposed California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Initial Regulation, if approved by the Office of Administrative Law (OAL), at Title 17, California Code of Regulations (CCR), Article 6, sections 96070-96077 (the “Initial Regulation”).