CARB Releases Guidance, Platform for First SB 253 Emissions Reports
California's Air Resources Board has issued new guidance and a voluntary intake platform for inaugural greenhouse gas reports due this year under SB 253.
The California Air Resources Board (CARB) released new guidance and a voluntary digital platform for corporate greenhouse-gas emissions reporting under the Climate Corporate Data Accountability Act (SB 253). The guidance clarifies expectations for the inaugural reports, which CARB anticipates will be due November 10, 2026, pending final regulatory approval.
Sophisticated counsel should note CARB's stated enforcement discretion for this first reporting cycle. Companies that were not already collecting Scope 1 and 2 emissions data as of December 5, 2024, may submit a "statement of non-reporting" on company letterhead in lieu of a data report. For entities that do report, submissions will be accepted for the 2026 cycle even without the limited assurance the law otherwise requires. CARB is also encouraging, but not requiring, detailed disclosure of methodologies and data sources. The new online platform is designed to streamline submissions and fee collection. Covered entities should prepare to use the platform to submit either their emissions data or a non-reporting statement by the expected November deadline.