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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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