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Melissa Horne

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Melissa helps industrial and utility clients understand and navigate complex environmental requirements, with a focus on real-world implications for their business. She focuses her practice heavily on Clean Air Act and climate change issues, and advises clients on environmental justice and ESG matters.

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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.

Key Takeaways

  • California’s extended producer responsibility (EPR) law, Senate Bill (SB) 54, is facing a broad constitutional challenge brought by 17 states and the National Association of Wholesaler-Distributors (NAW).
  • The lawsuit targets core features of California’s EPR framework, including source-reduction mandates, recyclability and recycling-rate targets, producer fees, the $500 million annual environmental mitigation surcharge, and mandatory participation in the Circular Action Alliance (CAA).
  • The lawsuit does not change current compliance obligations. Unless and until a court issues injunctive relief, California can enforce SB 54 deadlines, reporting requirements, and producer responsibility organization (PRO) participation obligations.
  • Companies subject to California’s EPR program should continue building systems to report covered material, evaluate packaging reduction opportunities, and document assumptions underlying their producer-status determinations while the lawsuit proceeds.
  • First-of-its-kind program: California’s Responsible Textile Recovery Act of 2024 (SB 707) creates a statewide extended producer responsibility (EPR) framework for apparel and textile articles.
  • July 1, 2026 deadline: “Producers” of “covered products” must register with CalRecycle-approved producer responsible organization (PRO) Landbell USA.
  • August 13, 2026 workshop: CalRecycle will seek
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At a public hearing held February 26, 2026, the California Air Resources Board (CARB) approved a resolution to adopt initial regulations implementing California’s landmark climate reporting and disclosure laws, the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB 261), which will require private and public companies whose revenues exceed certain thresholds to report greenhouse gas (GHG) emissions and disclose climate-related financial risks, respectively. In its resolution, CARB largely adopted the regulations proposed by staff in December 2025.

On February 6, 2026, an Oregon district court issued a decision barring the Oregon Department of Environmental Quality (DEQ) from enforcing the nation’s first extended producer responsibility (EPR) law for packaging, food serviceware, and paper products (referred to as “covered products” under Oregon’s law). The very brief order enjoins DEQ from enforcing the state’s Plastic Pollution and Recycling Modernization Act (RMA) against the National Association of Wholesaler-Distributors (NAW) and its members, who filed their suit in July 2025, challenging the law and claiming it violated the Oregon and U.S. Constitutions.  

On December 9, 2025, the California Air Resources Board (CARB) released a rulemaking package for its proposed “initial regulation” to implement California’s landmark climate disclosure laws: Senate Bill (SB) 253, requiring annual reporting of Scope 1, Scope 2, and Scope 3 greenhouse gas (GHG) emissions, and SB 261, requiring the disclosure of climate-related financial risks. CARB also announced an in-person and virtual public hearing on the proposed rule to be held during the board’s regularly scheduled meeting on February 26, 2026.

As the longest federal government shutdown on record continued earlier this week, EPA stayed busy putting the finishing touches on one of its PFAS-related priorities — enabling EPA to “smartly collect” information about PFAS substances under the Toxic Substances Control Act (TSCA) as required by Congress in the National Defense Authorization Act for Fiscal Year 2020. Early signs of EPA’s desire to simplify the TSCA PFAS reporting rule, which was finalized by the Biden EPA in 2023, were evident in the agency’s April 2025 announcement of “Major Actions to Combat PFAS Contamination” discussed here, where EPA committed to implement the required information collection “without overburdening small businesses and article importers.”

On October 14, 2025, the California Air Resources Board (CARB) quietly announced it was delaying its release of a proposed rulemaking on California’s climate laws.

While the rules were originally mandated by January 1, 2025, a statutory amendment in 2024 pushed that deadline to July 1, 2025. As that date came and went without any proposed rulemaking, CARB announced its intent in a public workshop on August 21, 2025, to publish proposed rules on October 14. On that date, CARB instead posted a sentence on the “resources” section of its website that read, “CARB is proposing an updated timeline for bringing the initial rulemaking (including the fee-related provisions) to the board in Q1 2026.”

On September 24, 2025, the California Air Resources Board (CARB) published a list of entities it believes may be subject to the state’s climate disclosure laws, Senate Bill (SB) 253 and SB 261, which require companies “doing business in California” and meeting certain revenue thresholds to disclose their greenhouse gas emissions (SB 253) and climate-related financial risks (SB 261). Both laws require disclosing entities to pay CARB annual implementation fees. The preliminary list is “intended to support development of the fee regulation” according to CARB‘s announcement. However, the list is generating surprise and confusion among the regulated (and non-regulated) community, some of whom expected to find themselves on the list, and others who did not. Adding to the confusion, CARB made clear that the list includes entities that, at least under its initial staff concepts, would be exempt from the laws; the list also appears to include insurance companies that may be statutorily exempt from SB 261.

As the January 1, 2026, deadline to make the first required disclosure under California’s landmark climate laws approaches, the California Air Resources Board (CARB) has announced that it will host another virtual public workshop on August 21 to discuss its ongoing efforts to develop regulations implementing California Senate Bills (SBs) 253 and 261. SB 253 (updated by SB 219) and SB 261, which are now codified in Sections 38532 and 38533 of the California Health and Safety Code, mandate certain entities to disclose climate-related financial risks by January 1, 2026, and greenhouse gas (GHG) emissions by a date to be determined later in 2026. As CARB announced in its May 29, 2025, workshop, the agency does not intend to issue draft regulations until the end of the year, despite SB 219’s July 1, 2025, deadline. This has left many companies potentially affected by those regulations in the dark regarding whether they will be required to make disclosures. CARB’s August 21 workshop may finally provide clarity on some of the key applicability questions that remain unanswered as these 2026 disclosure deadlines loom.