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On June 24, 2026, the California Air Resources Board (CARB) announced its deferral of the Scope 1 and 2 corporate greenhouse gas (GHG) emissions reporting deadline. Reporting entities now have until November 10, 2026, to disclose their emissions — an extension designed to ensure companies have clarity in light of forthcoming limited amendments to the final regulation.
As previously discussed, California’s Climate Corporate Data Accountability Act (SB 253) requires US-based companies with annual revenues exceeding $1 billion that do business in California to annually disclose their Scope 1, 2 and 3 GHG emissions. CARB approved initial regulations for SB 253 in February, setting a reporting deadline of August 10, 2026.1
In addition to extending the deadline by three months, CARB’s recent announcement declares its intention to propose targeted changes to the regulation, clarifying certain requirements. Interested parties will have the opportunity to comment on those changes during an upcoming 15-day public comment period, after which CARB will resubmit the regulation to California’s Office of Administrative Law (OAL) for final review and approval.
CARB maintains resources and guidance published to date on its website here. Bracewell will continue to monitor developments as the California regulatory landscape takes shape. Please reach out with any questions.
*Bracewell summer associate Claudia Meyer provided invaluable assistance with this client alert.
Footnote
1. See CARB, Resolution 26-1: Proposed California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Initial Regulation(Feb. 26, 2026), https://ww2.arb.ca.gov/sites/default/files/barcu/board/res/2026/res26-1.pdf.
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