Our recent Client Alert provides an update on the status of California’s climate disclosure laws including the California Air Resources Board’s (CARB’s) plan to defer the SB 253 deadline for reporting Scope 1 and Scope 2 greenhouse gas emissions from August 10, 2026, to November 10, 2026. In addition to deferring the deadline, CARB will propose limited changes to the regulation to clarify certain requirements.

As the alert explains, in-scope companies should continue to work toward compliance based on the existing requirements of SB 253 and related guidance released by CARB, which can be found on CARB’s website. Companies should also continue to monitor CARB’s website for the proposed changes to SB 253. The alert also addresses the status of SB 261, which remains stayed by the U.S. Court of Appeals for the Ninth Circuit pending its ruling in the litigation challenging both statutes, a decision that could affect compliance obligations under both laws.