Tox of the Town
Summer Reprieve: CARB Proposes More Time for SB 253 Reporting
by Sedina L. Banks and Anne Martorano Shultz
On June 24, 2026, the California Air Resources Board (CARB) announced that it intends to extend the initial reporting deadline under California’s Corporate Greenhouse Gas Reporting Program (SB 253) while it makes targeted revisions to its proposed implementing regulations. CARB proposes to move the deadline for reporting Scope 1 and Scope 2 greenhouse gas emissions from August 10, 2026, to November 10, 2026.
The proposed three-month extension is intended to provide reporting entities with additional time to prepare their disclosures after the regulations become final. CARB has withdrawn the rulemaking package previously submitted to the Office of Administrative Law (OAL). The agency plans to release proposed revisions for public comment during an upcoming 15-day public comment period before resubmitting the revised regulations to OAL.
SB 253 applies to U.S.-based companies with annual revenues exceeding $1 billion that do business in California. Beginning in 2026, covered entities must report Scope 1 and Scope 2 greenhouse gas emissions for the prior fiscal year. Beginning in 2027, those obligations will expand to include Scope 3 emissions.
Although CARB has proposed extending the initial reporting deadline, companies subject to SB 253 should continue preparing for compliance. CARB has already posted implementation resources to assist reporting entities, and the forthcoming rulemaking is expected to provide additional guidance regarding the program's reporting requirements. Businesses should also monitor the upcoming public comment period, as the proposed revisions may further clarify key compliance obligations before the regulations become final.
