California sets Nov. 10 deadline for large companies' first greenhouse gas emissions reports
More than 4,000 companies could be covered, though regulators are giving first-year reporters significant leeway.
Companies with more than $1 billion in annual revenue that do business in California must file their first greenhouse gas (GHG) emissions reports by Nov. 10 after state regulators gave the rules final approval, Mark Segal reported Thursday in ESG Today.
California's Office of Administrative Law approved the regulations from the California Air Resources Board (CARB), the last step in carrying out Senate Bill 253 and Senate Bill 261, the state's two corporate climate disclosure laws. CARB, which enforces the rules, has sent reminder letters to companies that may be covered.
Senate Bill 253 requires those companies to report their direct emissions and those from the energy they buy, known as Scope 1 and 2, with reporting on emissions across their supply chains, or Scope 3, phased in later. Senate Bill 261 requires companies with more than $500 million in revenue to report on climate-related financial risks, but a federal appeals court has paused it while a legal challenge proceeds.
CARB's preliminary list identified more than 4,000 companies across the United States likely to be covered, giving the rules reach well beyond the state.
The deadline moved from Aug. 10 after CARB withdrew and revised its submission in June. For the first cycle, companies may use data they already collected for the prior fiscal year, those that did not previously collect Scope 1 and 2 data are not required to report it, and reports do not need independent assurance.
This brief is based on an article published Oct. 15, 2026, by Mark Segal in ESG Today. Read the original: https://www.esgtoday.com/california-finalizes-corporate-climate-reporting-rules-locking-in-november-2026-deadline/
This article was produced with the assistance of AI tools and reviewed by an editor before publication.
