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.
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Client Alert: CARB Releases Multiple SB 253 2026 Reporting Resources for Upcoming November 10th Deadline
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On September 1, 2026, The California Air Resources Board (CARB) released multiple resources for the CARB proposed November 10, 2026 greenhouse gas (GHG) emissions reporting deadline, required by Senate Bill (SB) 253. The key update is the introduction of two submittal options for 2026 reporting: a new voluntary Report Intake Platform, and the ability to submit reports and contact information via email.
New CARB Resources
A voluntary 2026 Report Intake Platform that entities may choose to use. Use of this platform is not mandatory. Entities may also email emissions reports and contact information to climatedisclosure@arb.ca.gov.
A video tutorial of the voluntary report intake platform
Acceptable Reporting Formats for 2026
Entities may satisfy their 2026 reporting obligation by:
Submitting an existing annual report that includes Scope 1 and Scope 2 GHG emissions.
Submitting existing Scope 1 and Scope 2 data already reported to other programs or voluntary initiatives.
Using CARB’s Draft Scope 1 and Scope 2 GHG Reporting Template for reporting Scope 1 and Scope 2 data.
Submitting a statement of non-reporting (on company letterhead) if the entity was not collecting, and was not planning to collect, Scope 1 and Scope 2 data as of December 5, 2024, when the Enforcement Notice was issued.
Emissions reports, non-reporting statements, and contact information may be submitted via the voluntary 2026 Report Intake Platform or emailed to climatedisclosure@arb.ca.gov. All emission reports or statements of non-reporting will be made public.
Key Clarifications
Minimum reporting scope: For 2026, reporting entities submitting reports are only required to provide their annual Scope 1 and Scope 2 emissions. Additional details – methodology descriptions, data sources, global warming potential (GWP) values, emission factors, organizational boundaries, disaggregated emissions data by category and gas, and any assumptions used – are optional, not required.
Reporting template is voluntary: CARB’s Draft Scope 1 and Scope 2 GHG Reporting Template, posted on October 10, 2025, may be used, but its use is not mandatory for this cycle.
CARB will still accept submissions whether or not assurance has been obtained for the 2026 cycle.
CARB is currently developing the reporting requirements for 2027, and this guidance only applies to the 2026 reporting cycle.
Contact
Erica Skowron, MS, LEED GA
Senior Manager, GHG & Sustainability Data
KERAMIDA Inc.
Contact Erica at: eskowron@keramida.com
Client Alert: Latest Key Developments for SB 253
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During the July 21, 2026 workshop, CARB provided updates on the 2026 initial regulation as well as updates to proposed rulemaking concepts for 2027. Read this Client Alert for a summary of the most important developments.
Read MoreClient Alert: CARB Proposes 3-Month Delay to California SB 253
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The California Air Resources Board (CARB) is proposing to defer the current reporting deadline for CA SB 253 from August 10, 2026, to November 10, 2026. The regulation is undergoing revisions, and once the public comment period concludes, the deadline extension will become final.
Read the full announcement from CARB: California Corporate Greenhouse Gas Reporting: Notice of Upcoming Rulemaking Update to Further Clarify Requirements and Deferring 2026 Reporting Deadline
KERAMIDA is monitoring this rulemaking closely.
Questions about your reporting obligations? Contact KERAMIDA to speak with one of our GHG experts.
KERAMIDA Releases Q1 2026 Corporate Sustainability Update
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KERAMIDA has released its Q1 2026 Corporate Sustainability Update, featuring Amber Greaney, Vice President of Sustainability, and Emilee O’Neill, Vice President of Sustainability Strategy & Reporting.
Read MoreClient Alert: Latest Key Developments for SB 253
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CARB has provided additional clarity regarding the SB 253 implementation during the March 23, 2026 workshop, building on the previously discussed November 18 updates.
Read MoreClient Alert: CARB Approves Climate Disclosure Regulation
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On February 26, 2026, the California Air Resources Board (CARB) unanimously approved the initial implementing regulation for California’s Corporate Greenhouse Gas Reporting (SB 253) and Climate-Related Financial Risk Disclosure (SB 261) laws.
Read MoreClient Alert: CARB Issues Draft Regulations for SB 253 and SB 261 on December 9, 2025
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The California Air Resources Board (CARB) released draft regulations on December 9, 2025, as part of its initial rulemaking to implement California’s corporate climate disclosure laws, SB 253 (greenhouse gas emissions reporting) and SB 261 (climate-related financial risk reporting).
Read MoreClient Alert: SB 253 Key Updates from CARB Nov 18 Workshop
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CARB has released proposed updates on first-year reporting requirements under SB 253 for Scope 1 and Scope 2 greenhouse gas (GHG) emissions during the November 18 workshop.
Read MoreClient Alert: California SB 261 Implementation Halted by Ninth Circuit
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As of November 18, 2025, a U.S. appeals court has temporarily frozen (halted the implementation of) California Senate Bill (SB) 261, the Climate-Related Financial Risk Act.
Read MoreThe Sustainability Update - Key Market Trends as of Q3 2025
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In our Q3 2025 update, Nick McCreary, Senior Vice President of Sustainability; Emilee O’Neill, Vice President of Livable Cities; and Amber Greaney, Vice President of Sustainability, share the latest regulatory developments, global insights, and innovations shaping sustainability this quarter.
Read MoreClient Alert: CARB Delays Climate-Disclosure Rulemaking Timeline to Q1 2026
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The California Air Resources Board (CARB) did not issue its expected proposed rulemaking package on October 14, but the agency has since clarified that it plans to bring the initial rulemaking to the Board in Q1 2026. This timing adjustment does not affect statutory reporting deadlines.
Read MoreClient Alert: CARB Releases Draft SB 253 Scope 1 & 2 Reporting Template
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The California Air Resources Board (CARB) has released a draft Excel reporting template and accompanying guidance memo to support companies preparing for compliance with SB-253, California’s new corporate climate disclosure law.
Read MoreClient Alert: California Publishes Draft List of 4,160 Companies Under Climate Disclosure Laws
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CARB has released a preliminary list of 4,160 companies potentially subject to California’s SB 253 and SB 261 climate disclosure laws. KERAMIDA breaks down what this means, highlights key considerations, and provides links to the draft list and stakeholder survey.
Read MoreNavigating California’s Landmark Climate Disclosure Requirements: Insights from the July 9 CARB FAQ
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California’s climate disclosure landscape is evolving rapidly. On July 9, 2025, the California Air Resources Board (CARB) released a Frequently Asked Questions document that reinforced why companies can’t afford to wait to prepare.
Read MoreClient Alert: California Senate Extends Climate Disclosure Reporting Deadline
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The California Senate has voted to approve an amendment to California's climate disclosure laws, granting the California Air Resources Board (CARB) an additional six months to develop regulations related to the reporting of greenhouse gas emissions.
The amendment introduces several changes to California Health and Safety Code 38532 (introduced as California Senate Bill 253) and California Health and Safety Code 38533 (introduced as California Senate Bill 261). The proposed amendment was introduced as SB 219 and effectively extends the previous January 1, 2025, reporting deadline to July 1, 2025, for purposes of reporting out greenhouse gas emissions under California Health and Safety Code 38532 (CA SB 253). Currently, the reporting deadlines have not changed for California Health and Safety Code 38533 (CA SB 261).
