FAQ
When is the first SB 253 report due?
November 10, 2026, for Scope 1 and Scope 2 emissions, under CARB's Initial Regulation, which took effect October 12, 2026.
Is assurance required for the 2026 report?
The law (Health and Safety Code ยง 38532) requires limited assurance starting in 2026. For this first year, though, CARB will accept reports with or without assurance. CARB is setting the assurance rules for 2027 and later in a separate rulemaking.
Who is covered by SB 253?
U.S.-organized entities with total annual revenues over $1 billion that do business in California, as defined in statute and CARB's regulation.
Is SB 261 being enforced?
Not currently. On November 18, 2025 the Ninth Circuit enjoined enforcement of SB 261 pending appeal, and CARB said it will not enforce it while the injunction is in effect. SB 253 was not enjoined.
When does Scope 3 reporting start?
CARB states Scope 3 disclosures begin in 2027. Details are part of CARB's ongoing rulemaking.
Does ClimateAssured rank providers?
No. We list providers with public information and a source link. We do not rate them, and paid placement never changes the editorial content.