Speaking Sustainability

The California Air Resources Board (CARB) continues to refine the implementation of California’s landmark greenhouse gas (GHG) emissions reporting law, the Climate Corporate Data Accountability Act (SB 253). During a public workshop held on July 21, 2026, CARB provided important updates regarding SB 253’s first reporting cycle and previewed proposed requirements for Scope 3 GHG emissions reporting beginning in 2027. Materials posted by CARB for the workshop may be found here.

On December 9, 2025, the California Air Resources Board (CARB) announced that it will convene a public hearing on February 26, 2026, to consider approving the adoption of regulations governing California’s climate-related disclosure statutes: SB 253 and SB 261.[1] CARB also published the proposed regulatory text, which we explore below.