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Despite litigation challenges and regulatory delays, deadlines are not shifting for reporting under California's Climate Disclosure laws. Most recently, California Air Resources Board (CARB) delayed publishing draft regulations for SB 253 and SB 261, citing extensive public comments and ongoing input on covered entities. Despite the fact that CARB expects to publish an updated timeline for final regulations in early 2026, inaugural reporting under SB 261 is due by January 1, 2026.
In this video, we break down what the laws require and how to prepare for compliance.
Companies can:
✔ Establish or expand cross-functional teams to prepare for internal data collection, reporting and disclosure
✔ Document reporting processes and procedures to take advantage of CARB's "good faith" transition policy
✔ Engage with external assurance providers early to understand what documentation, controls and systems will be required to meet the escalating assurance requirements
✔ For companies subject to SB 253, begin tracking and documenting Scope 1, 2, and 3 emissions
✔ Monitor CARB's rulemaking process and weigh the value of submitting comments.
Follow Akin's Speaking Sustainability blog for updates and contact a member of our team with questions about applicability, compliance planning or risk mitigation.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
