California delays emissions reporting deadline by 3 months
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- CARB pushed back the SB 253 reporting deadline from Aug. 10 to Nov. 10, giving covered entities an additional three months to disclose their scope 1 and scope 2 greenhouse gas emissions.
- CARB said it will propose "limited changes" designed to clarify certain reporting requirements, with a 15-day public comment period once the amendments are released; CARB warned the rule changes could delay OAL approval of the underlying regulation.
- SB 253 (the Climate Corporate Data Accountability Act) applies to companies doing business in California with over $1 billion in revenue, and will require scope 3 emissions reporting beginning in 2027.
- The Ninth Circuit Court of Appeals issued a preliminary injunction halting implementation of SB 261 (the Climate-Related Financial Risk Act), prompting CARB to make compliance with that companion law voluntary while litigation proceeds.
- The U.S. Chamber of Commerce and other business groups challenged both SB 253 and SB 261 in federal court, though the court allowed SB 253 implementation to continue alongside the injunction against SB 261.
- Despite the SB 261 injunction, more than 170 companies voluntarily submitted climate-related financial risk reports to the public docket as of June 26, according to ESG Dive's review of the database.
- CARB has signaled it will not take enforcement action during the law's first year and has previously urged companies to make "good faith efforts" toward compliance.
Why it matters: The three-month delay buys breathing room for large companies (those with $1B+ in California revenue) preparing their first-ever mandatory scope 1 and scope 2 emissions reports, but CARB simultaneously locked in scope 3 reporting for 2027. The voluntary filings under the blocked SB 261 — more than 170 companies — suggest corporate climate disclosure momentum is outrunning the legal fight even as deadlines slip.
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