Client Alert: First SB 253 Report Officially Due in Less Than a Month

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The first reporting deadline of California’s Climate Corporate Data Accountability Act (SB 253) is November 10, 2026, now less than one month away.  

Covered companies must submit their Scope 1 and 2 greenhouse gas (GHG) emissions, or a statement of non-reporting, to the California Air Resources Board (CARB) by the November 10 deadline through CARB’s voluntary Report Intake Platform or an email to climatedisclosure@arb.ca.gov.

Here are a few key details to make sure you know: 

  • Who must report. U.S. entities with total annual revenue over $1 billion that do business in California. CARB’s modified regulations tie “doing business” to Revenue and Taxation Code §23101(b) and assess it entity by entity. 

  • Reporting period. For most companies, this is the fiscal year ending in 2025. Check the reporting-year rules in CARB’s 2026 Guidance Document against your own fiscal calendar. 

  • Supporting detail is optional. You do not have to include methodology, emission factors, GWP values, boundaries, or disaggregated data, although including them makes a disclosure more credible. 

  • Assurance is not required this year. CARB will accept data that has or has not undergone assurance in 2026. 

  • Non-reporting option. If you were not collecting, and were not planning to collect, information relating to your Scope 1 and Scope 2 emissions as of CARB’s December 5, 2024 Enforcement Notice, you may submit a statement of non-reporting on company letterhead. All submissions, including non-reporting statements, will be made public. 

  • Annual fees. CARB plans to issue annual fee notices by December 10, 2026, with payment due within 60 calendar days of the notice date.  

KERAMIDA helps companies prepare, review, and verify their GHG inventories against the GHG Protocol, using assurance standards recognized by CARB.

Learn more about our California SB 253 consulting services.