State of Play: California Amends Climate Disclosure Rules - Skadden, Arps, Slate, Meagher & Flom LLP
California has amended its climate disclosure rules (SB 253 and SB 261), potentially easing requirements for some businesses while tightening others. The changes affect reporting timelines, scope 3 emissions, and assurance requirements.
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 doing business in California should confirm how it applies to their specific situation before acting. There is a time constraint attached: Varies by entity; some deadlines may be extended to 2027 or later, but others remain 2026. Check specific amendments.. 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
Amendments to SB 253 and SB 261 modify scope 3 emissions reporting deadlines and assurance requirements; some entities may face reduced burden while others see stricter rules.
Who it affects
Public companies, large private filers, and EU-market exporters doing business in California
What you must do
Review amended rules to determine if your entity qualifies for extended deadlines or must accelerate compliance; update GHG inventory and sustainability reporting processes accordingly.
Deadline
Varies by entity; some deadlines may be extended to 2027 or later, but others remain 2026. Check specific amendments.
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- EPA Proposes Repeal of Power Plant GHG Emissions Standards - lathamreg.com
- PUBLIC COMPANY REPORTING AND DISCLOSURE—SEC moves to rescind controversial climate disclosure rules - VitalLaw.com
- CARB Publishes List of Companies Subject to California Climate Disclosure Laws - globalelr.com
- CARB Adopts Initial Climate Disclosure Reporting Regulations to Implement SB 253 and SB 261 - The National Law Review
- Virginia to rejoin the Regional Greenhouse Gas Initiative - WVTF