CARB Posts Modified Regulations To Implement SB 261 and SB 253 - JD Supra
CARB has posted modified regulations to implement California's SB 261 and SB 253, which mandate climate-related financial risk disclosures and greenhouse gas emissions reporting for large businesses operating in California.
Aforeworn detected this change in the ESG & Climate Disclosure space on July 28, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. Public companies, large private filers, sustainability consultants, and EU-market exporters doing business in California. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Initial reporting deadlines for SB 253 (2025) and SB 261 (2026) remain, but modified rules may affect interim milestones.. 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
CARB released modified regulations that clarify reporting requirements, assurance standards, and deadlines for SB 261 (climate-related financial risk) and SB 253 (GHG emissions).
Who it affects
Public companies, large private filers, sustainability consultants, and EU-market exporters doing business in California.
What you must do
Review the modified regulations to assess changes in reporting scope, assurance levels, and timelines; update compliance strategies accordingly.
Deadline
Initial reporting deadlines for SB 253 (2025) and SB 261 (2026) remain, but modified rules may affect interim milestones.
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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