California Sets Greenhouse Gas Emissions Reporting Deadline
Authored by: Peter Kelso and Drew Howard, MEM
The California Air Resources Board (CARB) recently announced that initial disclosures of greenhouse gas (GHG) emissions for companies doing business in California will begin in 2026. CARB issued guidance that the initial reporting deadline for the disclosure of Scope 1 and 2 GHG emissions is August 10, 2026 for companies that meet the financial threshold under California Senate Bill 253 (SB 253). The reporting deadline for Scope 3 emissions is currently scheduled for 2027, but CARB has not yet set a specific date.
Regulated entities under SB 253 are defined as companies with more than $1 billion in overall annual revenue and that “do business in California.” This broad definition applies to both private and public companies that may or may not have headquarters or operational facilities in California, as long as they conduct business in the state. CARB has provided a list on its website of companies with California operations that may meet the financial requirements to report under the legislation.
Thus far, court proceedings seeking to halt the enforcement of Senate Bill 253 have not impacted CARB’s guidance and its proposed August 10, 2026 reporting deadline. In December 2025, the 9th Circuit Court of Appeals issued an injunction halting the enforcement of California Senate Bill 261, which sought to mandate disclosure of climate-related financial risk reports by January 1, 2026. However, the 9th Circuit court declined to extend the injunction to SB 253.
In light of the recent court rulings and announcements by CARB, companies that conduct business in California should immediately begin to collect GHG and other emissions data to prepare for public disclosures by the August 10 deadline.
Roux’s Environmental, Social, & Governance (ESG) practice provides advisory and technical services to corporate and institutional clients doing business in California, and can assist with the collection, management and reporting of climate-related data. Roux’s services include:
- Climate risk management
- Environmental compliance audits
- Environmental data collection and management
- Calculation of Scope 1, 2, and 3 emissions
- Climate resiliency planning
- Disclosure and reporting assurance services
Please contact our experts below if you’d like further explanation of the California Senate Bills, recent court rulings, and/or information regarding Roux’s environmental assurance and advisory services.
