CARB Holds Public Workshop on Implementation of SB 253 Reporting

On March 23, 2026, CARB held a public workshop and solicited comments on SB 253 reporting for 2026 and upcoming rulemaking that will address reporting that will start in 2027.

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, annually disclose their Scope 3 GHG emissions for the prior fiscal year.

CARB solicited feedback on a number of topics, including the August 10 reporting deadline for 2026 reporting, and CARB’s proposed approaches to setting organizational boundaries to determine which emissions an entity should report, GHG accounting methods, potential phase in of Scope 3 reporting, and standards for assurance engagements.  

CARB also indicated that it will be providing additional guidance on 2026 reporting under SB 253 in the next few weeks. 

More information on the workshop and CARB’s presentation materials can be found here.