California climate disclosure laws: CARB approves greenhouse gas reporting and climate financial risk disclosure regulation - White & Case LLP
California's CARB approved final regulations for SB 253 and SB 261, mandating GHG reporting and climate financial risk disclosure for large businesses operating in California.
Aforeworn detected this change in the ESG & Climate Disclosure space on July 6, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. Public and private companies with annual revenues >$1B (SB 253) or >$500M (SB 261) that do business in California. should confirm how it applies to their specific situation before acting. There is a time constraint attached: First reports due in 2026 for 2025 data; Scope 3 reporting starts 2027.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors ESG & Climate Disclosure continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
Final regulations now require detailed GHG emissions reporting (including Scope 3) and climate financial risk disclosures, with assurance requirements.
Who it affects
Public and private companies with annual revenues >$1B (SB 253) or >$500M (SB 261) that do business in California.
What you must do
Begin collecting and verifying GHG data for 2025 reporting; prepare climate risk disclosures.
Deadline
First reports due in 2026 for 2025 data; Scope 3 reporting starts 2027.
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