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California’s Climate Accountability in Action: CARB Releases Entity List Under SB 253 & SB 261

September 26, 2025

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By: Stacey H. Mitchell, Kenneth J. Markowitz, Andrew Oelz, Brecken Petty, Charles Edward Smith

The California Air Resources Board (CARB) took a significant step forward recently in implementing the state’s climate disclosure laws: SB 253 (the Climate Corporate Data Accountability Act) and SB 261 (the Climate-Related Financial Risk Disclosure law), in each case as amended by SB 219.

The CARB has released its preliminary list of entities that staff believe may be subject to one or both statutes.

Taking steps now is critically important, given that inaugural reports under SB 261 are due January 1, 2026. Click here for more information.  

We will continue to monitor developments in this area and intend to provide supplemental information as and when additional information is available. In the meantime, do not hesitate to reach out to our team if you have questions regarding the application of these statutes to your organization.

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EnvironmentalCorporate GovernanceEnvironmentClimate ChangeSustainabilityRegulatoryEnvironmental, Social and Governance (ESG)
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