CARB to publish first SB 253 emissions reports within 90 days of deadline :: Corporate Disclosures

26 October 2026

CARB to publish first SB 253 emissions reports within 90 days of deadline

By Sam Groves

The California Air Resources Board (CARB) plans to publish companies’ first SB 253-aligned GHG emissions reports within 90 days of the 10 November filing deadline, it announced at a public meeting last week.

According to a meeting summary published by law firm Ropes & Gray, the regulatory body will publish all uploaded emissions reports and statements of non-reporting after a quality control review.

Ahead of mandatory Scope 3 reporting beginning in 2027, board members raised questions on materiality, use of secondary data, double counting and international harmonisation. Staff said they are still working out how to balance the flexibility of the GHG Protocol with the legal clarity California’s rulemaking process requires.

Before the next rulemaking on emissions disclosures, CARB will hold another public workshop. A 45-day public comment period will then follow.

Ropes & Gray summary

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