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CARB approves California’s climate disclosure regulations - ESG Dive

Detected July 6, 2026 · in ESG & Climate Disclosure

California Air Resources Board (CARB) has approved final regulations implementing SB 253 and SB 261, mandating climate disclosure for large companies operating in California. The rules align closely with the SEC's climate rule and require Scope 1, 2, and 3 emissions reporting with third-party assurance.

Aforeworn detected this change in the ESG & Climate Disclosure space on July 6, 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, sustainability consultants, EU-market exporters should confirm how it applies to their specific situation before acting. There is a time constraint attached: SB 253: First report due in 2026 for 2025 data. SB 261: First report due by January 1, 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 approved final climate disclosure regulations under SB 253 and SB 261, requiring annual GHG emissions reporting (Scope 1, 2, 3) and climate-related financial risk disclosures for companies with >$1B revenue (SB 253) or >$500M revenue (SB 261) doing business in California.

Who it affects

Public companies, large private filers, sustainability consultants, EU-market exporters

What you must do

Determine if your company meets the revenue thresholds and does business in California. If so, begin preparing GHG inventory (Scope 1, 2, 3) and climate risk disclosures, and engage a third-party assurance provider.

Deadline

SB 253: First report due in 2026 for 2025 data. SB 261: First report due by January 1, 2026.

Source: https://news.google.com/rss/articles/CBMipwFBVV95cUxNTmtVOWVGb0RPNDdMOHRyMGpSWV9DVThLaFktWFhIOXo0cGFlN25BMXYtcTNMQ3pXczVRcXZaYk1OYUd2Sk1xTFk1Z3cyY1R1NlM4R19IRVd0QWpxSm1wcTlnN3Jac1hRX1NDTUo3UHlZcDZaUHR5dGFVdVJHdXNGaTh2cGVTLVMxczlWaFplbjJyNXlYdlRYYkZOdHktbk5kTTdpTEs1aw?oc=5

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