Overview
- CARB said initial rulemaking for SB 253 and SB 261 will move to the first quarter of 2026, citing a large volume of feedback and ongoing work to identify covered entities.
- The agency indicated no change to expected compliance timing, with SB 261 climate‑risk reports due Jan. 1, 2026 and SB 253 Scope 1 and 2 emissions reports expected by June 30, 2026.
- On Oct. 10, CARB released a draft Scope 1 and Scope 2 reporting template for public comment, with comments accepted through Oct. 27.
- Use of the template is voluntary for the 2026 cycle and it includes 74 mandatory fields and 100 optional fields, organizational boundary choices under the Greenhouse Gas Protocol, and source‑level Scope 1 categories.
- A preliminary roster lists more than 3,100 potentially covered companies, including major utilities such as PG&E, Southern California Edison, NRG Energy and Berkshire Hathaway Energy, though CARB stresses the list is non‑determinative and is seeking validation via a voluntary survey.