US: CARB Delays 2026 SB 253 Reporting Deadline, Opens Comment Period on Modified Regulation, and Previews 2027 Requirements

On July 21, 2026, the California Air Resources Board (CARB) previewed proposed SB 253 regulations for the 2027 reporting cycle, including phased-in Scope 3 emissions disclosure and third-party assurance requirements for Scope 1 and 2 emissions. Formal proposed regulations are expected this fall. 

Separately, CARB delayed the initial 2026 Scope 1 and 2 reporting deadline from August 10 to November 10, 2026. 

On July 27, 2026, CARB released updated draft regulations and opened a public comment period through August 11, 2026. 

In-scope companies should use this time to assess readiness and strengthen reporting processes and data systems.

For more information on this development, see our client briefing.