CARB Adopts Initial Climate Disclosure Reporting Regulations to Implement SB 253 and SB 261 - The National Law Review
California Air Resources Board (CARB) adopted initial climate disclosure regulations under SB 253 and SB 261, requiring GHG emissions reporting and assurance for large entities.
Aforeworn detected this change in the ESG & Climate Disclosure space on July 8, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. Public companies, large private filers, and EU-market exporters operating in California should confirm how it applies to their specific situation before acting. There is a time constraint attached: SB 253: Reporting starts 2026 for 2025 data; SB 261: Reporting starts 2026.. 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 adopted regulations implementing SB 253 (Climate Corporate Data Accountability Act) and SB 261 (Climate-Related Financial Risk Act), mandating Scope 1, 2, and 3 GHG emissions reporting and assurance.
Who it affects
Public companies, large private filers, and EU-market exporters operating in California
What you must do
Begin preparing GHG inventories, engage assurance providers, and assess climate-related financial risks.
Deadline
SB 253: Reporting starts 2026 for 2025 data; SB 261: Reporting starts 2026.
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