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29 September 2025

California Air Resources Board Publishes List Of Companies That May Have Climate Reporting Obligations

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On September 23, the California Air Resources Board (CARB) published its preliminary list of entities that may be subject to SB 253 (greenhouse gas emissions) and SB 261 (climate risk) reporting.
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On September 23, the California Air Resources Board (CARB) published its preliminary list of entities that may be subject to SB 253 (greenhouse gas emissions) and SB 261 (climate risk) reporting. We discuss the list – and include a link – in this post.

CARB indicated at its August 21 Virtual Public Workshop that it would be publishing a list of entities that it believes may be subject to SB 253 and SB 261. Yesterday's list has approximately 4,150 listed entities, although many are duplicates. For each entity, the list includes CARB's assessment of whether only SB 261 applies, or also SB 253 (for some of the duplicates there are inconsistencies in CARB's assessment).

The list can be downloaded here.

According to CARB:

  • The preliminary list is intended to support development of the fee regulation.
  • CARB staff relied upon publicly available California Secretary of State data as a master list of entities doing business in California. However, the dataset used includes only active filings through March 2022 and may be missing companies. Due to a lack of a universal unique ID to match entities across datasets, CARB used a partial match of company name fields between the datasets.
  • The preliminary list does not reflect potential exemptions discussed at CARB's August 21 workshop. See this Ropes & Gray post for a discussion of that workshop.
  • Each potentially in-scope entity is responsible for compliance with statutory requirements, regardless of whether it is included in CARB's preliminary list or outreach.

To help validate the information in CARB's preliminary list, CARB is seeking stakeholder feedback via a voluntary 8-question survey. CARB indicated that entities that believe they may be subject to the requirements, or may qualify for an exemption, are encouraged to complete the survey.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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