2026 Briefing
Who Must Report Carbon Emissions in 2026?
California SB 253 explained: who must report, the 10 Nov 2026 Scope 1-2 deadline, Scope 3 from 2027, assurance, penalties and SB 261 status.California climate laws
Two disclosure laws
SB 253 emissions data. SB 261 climate risk report.Who reports
Revenue above $1 billion
$1B+ US-organized entities doing business in California, tested entity by entity. Source: HSC 38532.First deadline
Scope 1 & 2 due
10 Nov 2026 Prior fiscal year emissions, filed with CARB. Source: CARB, Oct 2026.First-year relief
Existing data is accepted
Use data held by 5 Dec 2024, or file a statement on letterhead if none existed. Source: CARB rule.Next: Scope 3
Value-chain emissions from 2027
Supplier, product and transport emissions join the report. CARB sets the date in a later rule.Assurance
Auditors arrive in 2027
2026 not required. 2027 limited. 2030 reasonable.Penalties
Up to $500,000 a year
Good-faith Scope 3 misstatements are protected; 2027–2030 fines apply only for not filing. Source: HSC 38532.SB 261
Climate risk reports on hold
Firms above $500M must report every 2 years, but a Ninth Circuit injunction pauses it. Source: CARB SB 261 docket.Act now
Three steps
1. Map entities $1B test. 2. File by 10 Nov 2026. 3. Build Scope 3 for 2027.Your next step