California SB 253 Deadline Holds at November 10 — CARB Finalizes Modified Regulation

CARB published its modified initial regulation for SB 253 on July 27, 2026, opening a 15-day comment period through August 11 and formalizing the three-month deferral of the Scope 1 and 2 reporting deadline from August 10 to November 10, 2026. The modified rules confirm that no template or independent assurance is required for first-year reports, enforce a good-faith discretion standard for entities that were already collecting data by December 2024, and require companies not collecting data as of that date to submit a letterhead statement explaining the gap. CARB also previewed the 2027 framework, including mandatory Scope 3 reporting, GHG Protocol alignment, and the planned extension of coverage to insurance companies. For companies with California exposure, the November 10 date is firm — and legal teams advising on disclosure controls and GHG boundary definitions face a concrete production deadline, not a political exercise.