California SB 253 Deadline: Nov. 10, 2026 for $1B+ Firms
Companies doing business in California with over $1 billion in revenue must file early emissions data or a nonreporting letter by Nov. 10, 2026 under the new SB 253 climate reporting law.
California’s Climate Corporate Data Accountability Act (SB 253) imposes an upcoming emissions‑reporting deadline on U.S.‑organized public and private firms that do business in the state and exceed a $1 billion annual revenue threshold. On November 10, 2026 companies must either submit Scope 1 and Scope 2 data for the preceding fiscal year via CARB’s voluntary platform, or, if the firm cannot collect that data, send a statement of non‑reporting on company letterhead. CARB will not require third‑party assurance for the first reporting year, and Scope 3 reporting will not commence until 2027. The rules apply regardless of whether the firm is already providing similar disclosures under other programs. Litigation challenging SB 253 is still pending, and the related Climate‑Related Financial Risk Act (SB 261) remains stayed by the Ninth Circuit. Firms should assess whether they meet the revenue test, gather or verify available emissions data, and decide whether to file a report or a non‑reporting statement before the Nov. 10 deadline. Future developments to watch include the court’s decision on SB 253 and any amendments that CARB may issue to ease compliance burdens.