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The California Air Resources Board (CARB) will hold a virtual public workshop to support the development of the California Corporate Greenhouse Gas Reporting Program authorized by Senate Bill (SB) 253 (Wiener, Stats. 2023; codified in Health & Safety Code (HSC) § 38532), as amended by SB 219 (Wiener, Stats. 2024, Chapter 766; codified in HSC §§ 38532 and 38533).
Staff will provide an update on regulatory concepts for Scope 1 and 2 greenhouse gas (GHG) emissions reporting requirements for 2027 and beyond, including data assurance. Staff will also discuss CARB’s proposed approach for Scope 3 emissions reporting beginning in 2027.
The workshop will be held virtually:
Date: Tuesday, July 21, 2026
Time: 9:30 am – 12:30 pm (Pacific Time)
Location: Remote only, on Zoom; register for virtual attendance
Written feedback
Staff will take verbal feedback during the workshop. Written feedback is welcome and may be sent to Staff at the program inbox, climatedisclosure@arb.ca.gov.
Workshop materials will be posted to the California Corporate Greenhouse Gas (GHG) Reporting and Climate Related Financial Risk Disclosure Programs webpage on July 20, 2026.
Contact
For special accommodation or translation requests, please contact climatedisclosure@arb.ca.gov, no later than July 14, 2026.
Status of Initial Fee Regulation
On February 26, 2026, the Board approved the Initial Regulation, which establishes a fee component and sets the first-year reporting deadline under HSC § 38532. The Initial Regulation and associated rulemaking documents submitted to OAL for final review and approval have been withdrawn by CARB to allow more time to make limited changes to clarify certain requirements. CARB will make these available for comment as part of a 15-day public comment period and will subsequently re-submit the regulation to OAL. (Note that while this regulatory background is provided for informational purposes, the Initial Regulation is not a part of the July 21 workshop, which concerns a subsequent rulemaking.) Notice of this 15-day public comment period will be forthcoming. To view rulemaking documents, visit the program regulation webpage.
Background
The California Corporate Greenhouse Gas Reporting Program, established by SB 253 (Wiener 2023, codified in HSC § 38532), requires U.S.-based companies, with total annual revenues in excess of one billion dollars ($1,000,000,000) that do business in California (“reporting entities”) to annually disclose their Scope 1, Scope 2 and Scope 3 emissions for the prior fiscal year. SB 253 requires that the initial (first-year) annual emissions disclosures in 2026 address Scope 1 and Scope 2 emissions, and in subsequent years (beginning in 2027) must include Scope 3 emissions.
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