Key Takeaways
- CARB held a public workshop on July 21, 2026, to preview SB 253 regulatory concepts for 2027 and beyond (with no changes to 2026 reporting obligations).
- CARB’s December 2024 enforcement notice remains the operative guidance for 2026 reporting; companies must report only data already being collected as of the date of that notice, if any, with no assurance required.
- CARB confirmed that November 10, 2026, is the reporting deadline for greenhouse gas emissions for the prior year; CARB will publish submission guidance by September 1, 2026.
- For 2027, CARB will require mandatory reporting for the five most commonly reported Scope 3 categories; the remaining 10 will be voluntary.
- Independent third-party limited assurance of Scope 1 and 2 emissions becomes mandatory beginning with 2027 reports.
- Insurance companies will be subject to SB 253 starting in 2027; CARB proposes allowing insurers to submit existing CDI/NAIC data supplemented by any additional information needed to satisfy SB 253 requirements.
- CARB expects to publish a proposed regulation this fall.
- Six industry-specific virtual listening sessions begin August 5, 2026.
- CARB did not provide any details on its plans to issue “clarifying” revisions to the initial regulations approved by the Board in February 2026.