California Takes Next Step in Corporate GHG Emissions Reporting Rulemaking - ropesgray.com
California advances rulemaking for corporate GHG emissions reporting under SB 253 and SB 261, signaling upcoming mandatory disclosure requirements for large businesses.
Aforeworn detected this change in the ESG & Climate Disclosure space on August 6, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated Medium urgency. Large companies doing business in California, including public and private entities, and their sustainability consultants. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Not specified in the change text; check CARB's official rulemaking timeline.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors ESG & Climate Disclosure continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
The California Air Resources Board (CARB) is moving forward with rulemaking to implement SB 253 and SB 261, which will require annual GHG emissions reporting and climate-related financial risk disclosure.
Who it affects
Large companies doing business in California, including public and private entities, and their sustainability consultants.
What you must do
Monitor CARB's rulemaking progress and prepare to collect and verify GHG emissions data (including Scope 1, 2, and 3) to meet future reporting obligations.
Deadline
Not specified in the change text; check CARB's official rulemaking timeline.
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- California Air Resources Board Publishes Draft Template for SB 253 Greenhouse Gas Emissions Reporting – Ten Things to Know - Ropes & Gray LLP
- SB 261 Climate Risk Disclosure Halted but SB 253 Left Intact—For Now - Jones Day
- New California Climate-Related Disclosure Mandates Will Require Corporate Reporting Ahead of - and Broader than - the SEC | Thought Leadership | September 2023 - Baker Botts