The California Air Resources Board (CARB) delayed the reporting deadline under the Climate Corporate Data Accountability Act (CA SB 253) from August 10, 2026, to November 10, 2026. The law requires companies with more than $1 billion in annual revenue that do business in California to report their Scope 1 and 2 emissions beginning November 10, 2026, and Scope 3 emissions beginning in 2027.  

CARB also stated that it will propose changes to the regulations to clarify certain sections. While CARB voted to approve the implementing regulations, the California Office of Administrative Law has yet to formally approve them. The three-month extension recognizes the challenge of complying with an August 10th deadline for regulations that are still under review.  

ISPA will continue to monitor the implementation of SB 253, as well as legal challenges to the law.