California SB 253: CARB Defers First-Year Reporting Deadline to November 10

Companies subject to California Senate Bill 253 (SB 253) now have until November 10, 2026 to submit their first-year Scope 1 and Scope 2 greenhouse gas (GHG) emissions reports — three months later than the previously established August 10 deadline. The California Air Resources Board (CARB) made the announcement via an official bulletin issued yesterday, June 24.

Background

SB 253, the Climate Corporate Data Accountability Act, was signed into law by Governor Gavin Newsom in October 2023. It requires U.S.-based entities with total annual revenues exceeding $1 billion that do business in California to publicly disclose their GHG emissions each year, in accordance with the GHG Protocol corporate accounting standard. Disclosure obligations are phased in: Scope 1 (direct) and Scope 2 (indirect) emissions must be reported beginning in 2026, with Scope 3 (value chain) disclosures required from 2027. CARB is responsible for developing and administering the implementing regulations, including setting reporting deadlines, designating approved reporting platforms, and establishing third-party assurance requirements. 

Deadline Update

On June 24, 2026, CARB issued an official bulletin announcing that the first-year reporting deadline has been moved from August 10 to November 10, 2026 — a three-month extension for covered entities submitting their initial Scope 1 and Scope 2 GHG emissions reports.

The extension follows a procedural development in the rulemaking process. CARB has withdrawn the Initial Regulation — which its Board approved on February 26, 2026 and subsequently submitted to the Office of Administrative Law (OAL) for final review — to make limited clarifying changes. The revised regulation will be published for a 15-day public comment period before being resubmitted to OAL. CARB has stated that the extended deadline is intended to give reporting entities greater clarity on the final requirements before reports are due.

The revised regulatory text and the formal notice opening the comment period have not yet been published. Companies should monitor CARB's website for these developments. Separately, CARB's board meeting on June 25 does not address this matter.

For more information, see our Quick Guide to California climate disclosure laws.