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Resources

  • December 2024 Enforcement Notice (posted 12/5/24)
  • FAQs Regarding California Climate Disclosure Requirements (updated 11/17/25)
  • Climate Related Financial Risk Report Checklist (updated 11/17/25)
  • 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 solicited public comment on a draft reporting template for Scope 1 and Scope 2 greenhouse gas (GHG) emissions, and a memo containing guidance on using the template under the Corporate Greenhouse Gas Reporting Program. View public feedback received here. 
  • Enforcement Advisory, Climate-Related Financial Risk Reporting (posted 12/1/25)
  • Climate-Related Financial Risk Reports (SB 261) Docket (posted 12/1/25)
  • Draft Regulatory Materials: The Notice of Public Hearing to Consider the Proposed California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Initial Regulation (Notice), Staff Report (Initial Statement of Reasons), and proposed regulatory text are posted below and were sent to the California Office of Administrative Law (OAL) on December 9, 2025. CARB anticipates that OAL will publish the Notice on December 26, 2025, commencing a 45-day public comment period that will end on February 9, 2026. Given the holiday season and the strong interest in this program, staff is providing extra time for public review of materials prior to the start of the 45-day formal comment period. If CARB makes any revisions or updates to any of the documents in this rulemaking package prior to the formal publication on December 26, 2025, CARB will update its rulemaking webpage and notify stakeholders.