CALIFORNIA — The California Air Resources Board postponed the state's initial corporate greenhouse gas emissions reporting deadline from August 10, 2026, to November 10, 2026. This mandate applies to companies with more than $1 billion in annual revenue operating in California.

Companies are required to report their direct, known as Scope 1, and indirect, or Scope 2, greenhouse gas emissions under SB 253. The board approved the foundational regulations for this reporting in February 2026. The board subsequently withdrew these regulations from the California Office of Administrative Law to make revisions.

"A new proposed reporting deadline of November 10 will help ensure reporting entities have additional clarity following approval of the final regulation before reporting is due," a CARB representative said. The regulator intends to open the revised regulations for a 15-day public comment period prior to resubmitting them for final approval. For the inaugural reporting year, the board restricted the requirements to Scope 1 and Scope 2 emissions, deferring Scope 3 (supply chain emissions) reporting until 2027.

The board previously released a preliminary list identifying over 4,000 companies expected to comply with this requirement. In October 2023, California enacted both SB 253 and SB 261. SB 253 mandates annual greenhouse gas disclosures covering Scope 1, 2, and 3 emissions for both public and private companies. SB 261 requires climate-related financial risk disclosures that align with the Task Force on Climate-Related Financial Disclosures framework, applying to companies with more than $500 million in revenue. In November 2025, the U.S. Court of Appeals for the Ninth Circuit issued an injunction that paused the enforcement of SB 261.