backOn June 24, 2026, the California Air Resources Board (“CARB”) announced its plans to extend the deadline for reporting Scope 1 and Scope 2 greenhouse gas (“GHG”) emissions under Senate Bill 253 (“SB 253”) from August 10, 2026, to November 10, 2026. The controversial law broadly applies to large corporations and other entities doing business in California and is the subject of pending legal challenges. CARB announced that it will also propose additional amendments to its implementing regulations to clarify its rules and provide an additional 15-day period for public comment. The expected timing of CARB’s announcement of these additional amendments is not yet set.
Under the Initial Regulation submitted to the Office of Administrative Law (“OAL”), covered entities were to submit their first Scope 1 and Scope 2 GHG emissions reports by August 10, 2026. CARB plans to extend that deadline by three months and incorporate this change into a limited follow‑on rulemaking for proposed clarifications to the regulation. CARB has explicitly tied the new deadline to its rulemaking, explaining that its extension is intended to ensure reporting entities have “additional clarity” on final requirements before their initial reports are due.
For businesses, the practical takeaway for now—and despite the uncertainty of the ongoing litigation—is a three-month deferral of the due date for Scope 1 and 2 reporting. As reported in our earlier Client Alerts, key procedural developments include:
- November 18, 2025: In a lawsuit filed by the U.S. Chamber of Commerce, the Ninth Circuit Court of Appeals granted an injunction pending appeal that enjoined enforcement of California’s SB 261 (the “Climate-Related Financial Risk Act” or “SB 261”). The Court allowed SB 253 to proceed.
- January 9, 2026: The Ninth Circuit heard oral argument regarding the constitutional challenges to the two statutes.
- February 26, 2026: CARB’s Board approved the Initial Regulation establishing a fee component and setting the first‑year reporting deadline under Health and Safety Code § 38532.
- Withdrawal of Initial Regulation: CARB has withdrawn the Initial Regulation and associated rulemaking documents from OAL review to allow time for limited changes to clarify certain requirements.
- Upcoming 15‑day Public Comment Period: CARB will release the revised regulatory text for a 15‑day comment period. During this period, stakeholders will have an opportunity to comment specifically on the proposed clarifications and the new November 10 deadline.
- Re-submission of Regulation: After the comment period, CARB intends to re‑submit the regulation to OAL for its final approval.
We will continue to monitor these developments and provide updates as they occur.