As discussed in our previous client alert related to emissions reporting under SB 253, initial emissions reports under the California Air Resources Board’s (CARB) California Corporate Greenhouse Gas Reporting Program (codified as Title 17, California Code of Regulations, sections 96070–96077) (the Initial Regulation) are due November 10, 2026.

Submission Process

Companies may submit their SB 253 reports and provide company contact information through (1) CARB’s 2026 SB 253 Voluntary Reporting Intake Platform or (2) via email at climatedisclosure@arb.ca.gov. If companies experience technical difficulties with CARB’s intake platform, they are advised to submit via email to ensure receipt by the reporting deadline.

Reporting

SB 253 applies to U.S.-based companies that do business in California and have more than $1 billion in total annual revenue assessed at the entity level. Companies should consult the Initial Regulation, noting CARB’s enforcement discretion in the first year of reporting. For the first year of reporting, in-scope entities need to report on Scope 1 and Scope 2 emissions. In 2026, Scope 3 emissions reporting is not required and limited assurance is not required where companies have not obtained it. Additionally, if entities are within scope, but were not collecting or planning to collect Scope 1 and Scope 2 emissions data as of December 5, 2024 (the date of CARB’s initial enforcement notice), they may submit a letter on company letterhead to CARB indicating that they are not submitting a report for that reason.

Fees

In-scope entities can calculate fees in connection with SB 253 reporting using the methodology set forth in the Initial Regulation. All in-scope companies will be assessed a fee, irrespective of reporting approach. Fee invoices from CARB will be sent by December 10, 2026, and payment will be due within 60 calendar days of the invoice notice date.

For more information on this topic or any related matter, please contact any member of Wilson Sonsini’s Corporate practice.