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).

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. 

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.