SB 253 Compliance Roadmap: How to Prepare for California's Climate Disclosure Law Now That CARB Has Finalized the Rules

Summary Through SB 253, SB 261, and SB 219, California’s Air Resources Board (CARB) mandates transparent corporate reporting of GHG emissions and climate-related financial risks. SB 253 applies to companies with over USD 1 billion in global revenue doing business in California, requiring annual disclosure of Scope 1 and Scope 2 emissions due August 10, 2026, and Scope 1, 2, and 3 emissions from 2027 onward, supported by independently assured data. CARB’s 2025 progress marks several key milestones, including the release of FAQs, public workshops, a preliminary list of covered entities, and a Scope 1 and 2 reporting template. CARB’s approved regulations deferred assurance for 2026. Assurance standards and requirements will be addressed through a separate future rulemaking, with requirements for 2027 reporting and beyond.