California SB 253: CARB Defers First Scope 1/2 Reporting Deadline to November 10

CARB issued a 15-day notice proposing to defer California's first SB 253 (Climate Corporate Data Accountability Act) reporting deadline from August 10 to November 10, 2026, and simultaneously announced targeted proposed revisions to the initial regulation — changes it intends to finalise before the new deadline. The November 10 deadline applies to Scope 1 and Scope 2 emissions only; Scope 3 reporting applies from 2027, and CARB's July 21 workshop previewed significant changes to the Scope 3 framework: mandatory reporting from 2027 will cover only five of the 15 GHG Protocol categories (purchased goods and services, fuel- and energy-related activities, operational waste, business travel, and employee commuting) rather than the full 15. Third-party limited assurance for Scope 1 and Scope 2 will be required beginning with FY2027 reporting. The threshold remains $1 billion in annual US revenue for companies doing business in California. For compliance and legal counsel advising US companies: the November 10 deferral provides three additional months of runway, but the requirement itself has not changed — any work already done toward the August 10 deadline remains valid and will be submitted to the same platform once CARB opens it by September 1.