California climate disclosure is moving toward the August 2026 reporting deadline

CARB’s March workshop kept SB 253 implementation moving, with an August 10, 2026 Scope 1 and Scope 2 reporting deadline and further rulemaking work on 2027-2030 requirements including Scope 3. The programme remains important for companies with California exposure and for law firms advising on disclosure controls, GHG boundaries and assurance. US climate disclosure risk is fragmenting into state-level compliance, making multi-jurisdictional legal coordination more important.