California pushes the first SB 253 emissions reports back to 10 November 2026
On 24 June 2026 the California Air Resources Board deferred the first deadline for Scope 1 and Scope 2 emissions reports under SB 253 from 10 August to 10 November 2026, while it revises its initial regulations. Companies with more than $1 billion in revenue doing business in California report their 2025 fiscal year emissions, without third-party assurance for 2026. Scope 3 reporting is expected from 2027.
CARB's Board approved initial SB 253 regulations in February 2026 with a 10 August 2026 deadline. It sent the package to the Office of Administrative Law on 20 May 2026 and withdrew it on 23 June to make limited changes.
What changed
- The first Scope 1 and Scope 2 reports are due on 10 November 2026 instead of 10 August. A notice of modified text on 27 July 2026 proposed the change formally, subject to comment.
- Companies report data for their fiscal year ending in 2025, where the 2026 fiscal year ends between 2 February and 31 December 2026.
- CARB will accept 2026 reports without third-party assurance. Companies that were not collecting Scope 1 and 2 data when CARB issued its December 2024 enforcement notice can instead file a statement saying so.
- Scope 3 reporting is not required in 2026 and is expected from 2027.
- SB 261 climate risk reports remain on hold under the Ninth Circuit's injunction.
Who is affected
US-organised companies with more than $1 billion in annual revenue that do business in California, including subsidiaries of non-US groups.
What to do
Confirm which group entities are in scope and prepare Scope 1 and 2 data for filing by 10 November 2026.