On October 14, 2025, CARB provided notice that it will be extending the timeline for its rulemaking to implement SB 253 and SB 261, such that the rules would not be finalized until Q1 2026. 

As a reminder, starting in 2026, business entities organized under U.S. law, doing business in California, and with annual revenues over $500M are required by SB 261 to make biennial disclosures regarding climate-related financial risk, and those with annual revenues over $1B are required by SB 253 to make annual disclosures of their greenhouse gas emissions.

Previously, at its Public Workshop held on August 21, 2021, CARB proposed noticing proposed rulemaking on October 14, 2025, and for the Board to consider the proposed rules on December 11-12, 2025. On October 14, CARB provided notice that it will extend this timeline such that the Board will consider the proposed rules in Q1 2026. 

CARB’s notice can be found here.