California SB 253 Scope 1/2 Deadline Pushed to November 10 — CARB Workshop July 21 on Scope 3 Architecture

The California Air Resources Board announced on June 24 a three-month delay to the initial reporting deadline under SB 253, the Climate Corporate Data Accountability Act. The deadline for in-scope entities to report Scope 1 and Scope 2 GHG emissions relating to 2025 shifts from August 10, 2026 to November 10, 2026, with CARB stating that limited regulatory changes are intended. Scope 3 reporting remains on its existing track to begin in 2027. CARB is holding a virtual public workshop on July 21 to discuss regulatory concepts for Scope 1 and Scope 2 reporting requirements for 2027 and beyond, including data assurance methodology and CARB's proposed approach to Scope 3 emissions reporting. For sustainability counsel advising in-scope companies — those with revenues over $1 billion operating in California — the three-month delay is a compliance reprieve and a data quality opportunity: the period through November 10 should be used to audit GHG data collection systems, finalize boundary decisions, and stress-test Scope 1/2 inventories against the verification standards CARB is expected to propose. The July 21 workshop is the primary signal channel for what Scope 3 architecture will look like in practice.