California Air Resources Board

Per the Notice of Upcoming Rulemaking Update, the deadline for entities to report Scope 1 and Scope 2 greenhouse gas emissions is November 10, 2026.

Overview

In 2023, the Governor signed Senate Bill (SB) 253 (Weiner, 2023), the Climate Corporate Data Accountability Act, which was codified in Health & Safety Code section 38532.

Authorized by SB 253, CARB is developing the California Corporate Greenhouse Gas Reporting Program 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 emissions for the prior fiscal year.

In December 2024, CARB published an Enforcement Notice to notify reporting entities that CARB has decided to exercise its enforcement discretion under Health and Safety Code section 38532, subdivision (f)(2)(A), for 2026 reporting.

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).

2026 SB 253 Reporting Guidance document

2026 Report Intake Platform that entities may choose to use to help streamline fee implementation and to help simplify required first-year reporting in 2026. Use of this platform is not mandatory. Entities may also submit data and contact information by emailing climatedisclosure@arb.ca.gov. To view a guided walk-through of the voluntary submission platform, watch our video tutorial.

Reporting Requirements for 2027 and Subsequent Years

CARB is developing a subsequent regulation focused on greenhouse gas emission reporting requirements for 2027 and subsequent years. Refer to the July 21, 2026 workshop materials for an update on regulatory concepts for this subsequent rulemaking. Formal regulatory documents will be posted on the Regulation webpage when available.