CARB Holds July 2026 Public Workshop on the Development of the SB 253 Reporting Program

On July 21, 2026, CARB held a virtual public workshop on California SB 253, the Climate Corporate Data Accountability Act.

As a reminder, SB 253 requires business entities organized under U.S. law, doing business in California, and with annual revenues over $1B to (1) starting in 2026, annually disclose their Scope 1 and 2 GHG emissions for the prior fiscal year and (2) starting in 2027, also annually disclose their Scope 3 GHG emissions for the prior fiscal year.

Takeaways from CARB’s public workshop include the following:

• CARB confirmed that November 10 will be the reporting deadline in 2026 and in subsequent years.
• CARB will share additional guidance materials regarding 2026 Scope 1 and 2 reporting by September 1, 2026.
• CARB will be holding six “listening sessions” on SB 253 from August 5 to September 9, 2026. Each listening session will focus on different economic sectors, including the food and beverage sectors on August 19, the utilities and transportation sectors on August 26, and the retail and consumer goods sectors on September 2.
• CARB is proposing a 5% rule, whereby all affected previous emissions reporting pursuant to SB 253 will need to be recalculated if changes in a reporting entity’s corporate structure or accounting, without any corresponding change in actual emissions, would result in a change greater than 5% of its total GHG emissions for its base year (i.e., its first reporting year). The updated emissions data for all affected previous emissions reporting are to be included in the entity’s next annual report, along with a description of the changes leading to the recalculation.
• CARB is proposing that insurance companies comply with SB 253 starting in 2027, as California Department of Insurance (CDI) reporting does not include Scope 3 emissions or assurance requirements.  
• CARB is proposing to phase in the fifteen Phase 3 reporting categories identified in the GHG-P Scope 3 Standard, with the following five categories to be required in 2027:
  • Category 1 (Purchased Goods and Services);
  • Category 3 (Fuel and Energy Related Activities);
  • Category 5 (Waste Generated During Operations);
  • Category 6 (Business Travel); and
  • Category 7 (Employee Commuting).

More information on CARB’s public workshop, including CARB’s presentation, can be found here.