The California Air Resources Board proposed deferring the 2026 Scope 1 and Scope 2 greenhouse gas emissions reporting deadline from Aug. 10 to Nov. 10, 2026.

With the first reports under California's Climate Corporate Data Accountability Act (SB 253) quickly approaching, here is what covered companies need to know.

The 2026 proxy season marks a continuation and, in many respects, an acceleration of the trends observed in 2025.

The Securities and Exchange Commission has formally proposed rules to rescind its previously adopted Climate Related Disclosure Rules in their entirety.

A summary of SEC proposed rule and form amendments that would significantly change the registered offering and public company reporting frameworks.

A summary of SEC's proposed amendments that would allow Exchange Act reporting companies to file semiannual interim reports on a new Form 10-S in lieu of quarterly reports on Form 10-Q.

The SEC’s climate disclosure rules (adopted in 2024 but mired in legal challenges and uncertainty ever since) now appear headed for formal repeal.

On April 29, 2026, the Delaware Supreme Court, sitting en banc, affirmed the Court of Chancery’s dismissal of consolidated stockholder challenges to advance notice bylaws adopted by The AES Corporation and Owens Corning.

On April 13, 2026, Vice Chancellor Bonnie David of the Delaware Court of Chancery dismissed three consolidated derivative actions against Tesla, Inc. and its directors, enforcing a Texas forum selection bylaw that was adopted after the lawsuits were filed.

The California Air Resources Board held a public workshop to share its latest thinking on the implementation of SB 253, California’s corporate greenhouse gas reporting law.