CARB initial SB 253 rule effective; Nov. 10, 2026 reporting deadline confirmed
California approved CARB's initial climate-disclosure rule on Oct. 12, 2026, fixing Nov. 10 as the first Scope 1 and 2 emissions reporting deadline as Ninth Circuit litigation over SB 253 and SB 261 continues.
The California Office of Administrative Law approved CARB's Initial Regulation under SB 253 and SB 261 on October 12, 2026, effective the same day and codified at Title 17 of the California Code of Regulations. It fixes November 10, 2026 as the first annual GHG reporting deadline under SB 253, defines applicability concepts, and sets recordkeeping requirements and an annual fee framework. CARB's optional 2026 Report Intake Platform accepts Scope 1 and Scope 2 reports; entities may alternatively email CARB. Under CARB's enforcement discretion, 2026 submissions are accepted whether or not limited assurance has been obtained, and entities neither collecting nor planning to collect Scope 1 and Scope 2 data as of December 5, 2024 must file a statement of non-reporting to obtain first-year relief. Counsel should care because the applicability definitions drive disclosure obligations and fee liability for large US and multinational corporates with California operations, while litigation challenges both statutes: the Ninth Circuit has temporarily enjoined SB 261 enforcement but not SB 253. Immediate steps are confirming reporting status, finalizing reports or non-reporting statements, and securing filing arrangements before the deadline; a separate rulemaking is signalled for 2027 onward, addressing Scope 3 disclosures and independent third-party assurance.