CALIFORNIA — The California Air Resources Board has delayed the state's first corporate emissions reporting deadline from Aug. 10, 2026, to Nov. 10, 2026. The board also withdrew its approved regulations for revision before resubmitting them for final approval.

Companies with more than $1 billion in annual revenue that conduct business in California are subject to this deadline. Under Senate Bill 253, these companies are required to report their direct (Scope 1) and indirect (Scope 2) greenhouse gas emissions. The California Air Resources Board approved the initial regulations in February 2026.

The regulator will open the revised regulations for public comment during a 15-day period prior to resubmission for final approval. A California Air Resources Board representative said, "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."

The board released a preliminary list identifying more than 4,000 companies expected to comply with the reporting requirement. For the first reporting year, the board limited the requirements to Scope 1 and Scope 2 emissions. The board deferred reporting for Scope 3, which covers supply chain emissions, until 2027.

California passed Senate Bill 253 and Senate Bill 261 in October 2023. While SB 253 mandates annual greenhouse gas disclosures covering Scope 1, 2, and 3 emissions, SB 261 requires climate-related financial risk disclosures aligning with the Task Force on Climate-Related Financial Disclosures framework. Both laws apply to public and private companies. In November 2025, the U.S. Court of Appeals for the Ninth Circuit issued an injunction pausing the enforcement of SB 261, which applies to companies with more than $500 million in revenue.