Companies subject to reporting requirements under California Senate Bill 253 (that is, U.S.-based companies with over $1 billion in annual revenue for two consecutive years that do business in California) should be aware that the California Air Resources Board (CARB) is proposing to defer the 2026 Scope 1 and Scope 2 greenhouse gas emissions reporting deadline from Aug. 10 to Nov. 10, 2026.
The proposed delay follows CARB's decision to withdraw the initial regulation previously submitted to the Office of Administrative Law (OAL) on February 26, 2026, for approval in order to propose limited clarifying changes. CARB will open a 15-day public comment period on the proposed changes before resubmitting the regulation to OAL for final approval. The proposed three-month extension is intended to ensure that covered entities have clarity on the final, approved regulation before their first SB 253 report is due.