California Pushes SB 253 Deadline to November — But the Obligation Stands

California's Air Resources Board announced on June 24 that the initial GHG emissions reporting deadline under SB 253 (the Climate Corporate Data Accountability Act) would shift from August 10 to November 10, 2026, giving large companies additional time to prepare their first Scope 1 and 2 submissions. CARB simultaneously withdrew its current rulemaking text and announced a forthcoming updated regulation with a 15-day public comment period. Scope 3 reporting remains deferred to 2027, and CARB will exercise enforcement discretion for good-faith first-year filers — but companies that were not collecting emissions data as of December 2024 must submit a statement on company letterhead explaining the gap. The federal backdrop sharpens the stakes: the SEC formally proposed rescinding its 2024 climate disclosure rules on May 29, and if finalized that rescission would eliminate any federal floor, leaving California as the de facto national compliance anchor for companies with over $1 billion in U.S. revenue. For in-house teams, the three-month window is narrow; counsel advising companies doing business in California should treat November 10 as a hard deadline even as they monitor CARB's forthcoming revised regulations and portal guidance.