California climate disclosure laws: CARB issues draft regulations - White & Case LLP
California Air Resources Board (CARB) issued draft regulations for SB 253 and SB 261, specifying reporting requirements, assurance levels, and deadlines for climate disclosures. This clarifies obligations for companies doing business in California.
Aforeworn detected this change in the ESG & Climate Disclosure space on July 7, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. Public and large private companies with operations in California, including those in the EU market if they meet revenue thresholds. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Public comment period ends [typically 45 days from publication]; final regulations expected by 2025. Reporting starts in 2026 for SB 253.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors ESG & Climate Disclosure continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
CARB released draft regulations detailing scope 1, 2, and 3 emissions reporting, assurance requirements, and phased deadlines under SB 253 and SB 261.
Who it affects
Public and large private companies with operations in California, including those in the EU market if they meet revenue thresholds.
What you must do
Review draft regulations, assess applicability based on revenue thresholds ($1B for SB 253, $500M for SB 261), and begin preparing GHG inventory and assurance readiness.
Deadline
Public comment period ends [typically 45 days from publication]; final regulations expected by 2025. Reporting starts in 2026 for SB 253.
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- CARB Delays Enforcement of California’s Climate-Related Financial Risk Report Law (SB 261) and Issues New Guidance on Climate Disclosure Requirements in SB 261 and SB 253 - Crowell & Moring LLP
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- California climate disclosure laws: Ninth Circuit temporarily halts SB 261 and CARB provides new guidance - White & Case LLP
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