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Resources

  • FAQs Regarding California Climate Disclosure Requirements (posted 7/9/25)
  • Climate Related Financial Risk Report Checklist (posted 9/2/25)
  • Preliminary List of Reporting/Covered Entities (posted 9/24/25)
    • To help validate the information in CARB’s preliminary list of entities, CARB is seeking stakeholder feedback through a voluntary survey tool. Entities that believe they may be subject to these requirements, or may qualify for an exemption, are encouraged to complete the survey, available here.
    • Each potentially-regulated entity remains responsible for compliance with statutory requirements, regardless of whether it was included in staff’s preliminary list or outreach.
  • Draft Scope 1 and 2 GHG Reporting Template (posted 10/10/25)
    • CARB is seeking public comment on a draft reporting template for Scope 1 and Scope 2 greenhouse gas (GHG) emissions. CARB is also seeking public comment on a memo containing guidance on using the template under the Corporate Greenhouse Gas Reporting Program. Please submit your feedback to our public docket, which will remain open through October 27, 2025.
  • Notice: Following the California Air Resources Board’s (CARB) August 2025 workshop, CARB staff have made available public resources to solicit feedback from stakeholders, including a Climate-Related Financial Risk Report Checklist (09/02/25), a preliminary list of regulated entities and voluntary stakeholder survey tool (09/24/25), and a draft reporting template for Scope 1 and Scope 2 GHG Emissions (10/10/25). Given the large volume of public comments staff have received, and given ongoing input related to identifying the range of covered entities, CARB is proposing an updated timeline for bringing the initial rulemaking (including the fee-related provisions) to the board in Q1 2026. CARB is continuing to take feedback on the draft reporting template for Scope 1 and Scope 2 GHG emissions at CARB’s public docket through 10/27/25. Feedback related to the preliminary list of covered entities can be submitted through an online survey. Other comments or inquiries can be submitted to Climatedisclosure@arb.ca.gov.