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CARB Proposes to Defer California’s First SB 253 Emissions Reporting Deadline to November 10, 2026

On June 24, 2026, the California Air Resources Board (CARB) announced that it intends to defer the first-year reporting deadline under California’s Climate Corporate Data Accountability Act (SB 253) for Scope 1 and Scope 2 greenhouse gas (GHG) emissions from August 10, 2026, to November 10, 2026. The three-month deferral will be proposed as part of a forthcoming package of limited regulatory changes that CARB intends to release for a 15-day public comment period.

 This is a proposed deadline: It still has to clear the 15-day comment period and OAL approval before it's final, so treat it as the new working target rather than a settled deadline.

The substance of the rule has not changed: First year disclosures in 2026 address Scope 1 and Scope 2 emissions, with Scope 3 beginning in 2027. The $1B "doing business in California" threshold and the underlying obligation are intact; only timing and clarifying language are moving.

CARB’s stated rationale for this move: to give reporting entities additional clarity following final approval of the regulation before their first reports are due.

CARB's announcement is available in full here: https://content.govdelivery.com/accounts/CARB/bulletins/41d8418 

The California Air Resources Board (CARB) is updating its regulatory proposal to defer the reporting deadline for entities to report Scope 1 and Scope 2 greenhouse gas (GHG) emissions from August 10, 2026, to November 10, 2026. This three-month deferral will give reporting entities additional time following the formal adoption of Proposed California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Initial Regulation, if approved by the Office of Administrative Law (OAL), at Title 17, California Code of Regulations (CCR), Article 6, sections 96070-96077 (the “Initial Regulation”).

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esg, esg reporting & disclosures, los angeles, san diego, san francisco, sao paulo, silicon valley, washington, chicago, new york, united states, global