The California Air Resources Board has released its 2026 reporting guidance under SB 253 and opened a voluntary intake platform for Scope 1 and Scope 2 submissions. Reporting entities must report prior-fiscal-year emissions by 10 November 2026.
What SB 253 Reporting Entities Must Do
Reporting entities that meet the definition in Health and Safety Code section 38532 must report Scope 1 and Scope 2 emissions for the prior fiscal year. Acceptable formats include an existing annual report with Scope 1 and 2 data, data reported to other programmes or voluntary initiatives, or CARB’s voluntary draft template.
For this first cycle CARB will exercise enforcement discretion, accepting data entities already had or were collecting when its December 2024 enforcement notice was issued.
What’s New
- First Scope 1 and 2 reports are due on 10 November 2026.
- A voluntary CARB platform collects contact information, optional Scope 1 and 2 data, non-reporting statements and billing information for fees; entities can also email climatedisclosure@arb.ca.gov.
- Entities not collecting the data as of the December 2024 enforcement notice can submit a statement of non-reporting on company letterhead.
- Scope 2 calculations may use eGRID 2023, the eGRID 2024 dataset from the Cornerstone Sustainability Data Initiative or other credible factors, with sources disclosed.
- Limited assurance is required beginning in 2026, but CARB will accept first-year submissions whether or not assurance was obtained.
Key Dates & Timeline
Who and What Is in Scope
Industries: All sectors with entities doing business in California, including light duty vehicles, heavy duty vehicles and automotive components
Who is affected: Large US and multinational companies doing business in California that meet the SB 253 reporting-entity test, and their suppliers who supply emissions data.
Products and standards in scope: Reporting entities as defined in HSC section 38532; Scope 1 and Scope 2 emissions for the prior fiscal year.
Requirements and restrictions: Report Scope 1 and 2 emissions by 10 November 2026; limited assurance required from 2026 but accepted without it in the first cycle. The revenue threshold is set in the initial regulation and CARB’s applicability tool.
What Companies Should Do
- Confirm whether your entity meets the reporting-entity definition using CARB’s applicability tool.
- Compile prior-fiscal-year Scope 1 and 2 data and choose a submission format.
- Decide whether to use the voluntary platform or email submission.
- Document Scope 2 emission-factor sources and assurance status.
The first SB 253 reports are due on 10 November 2026. Entities in scope should confirm applicability and assemble Scope 1 and 2 data now, using CARB’s first-year flexibility.
Related: Revised ESRS Cut Reporting Datapoints
CARB — 2026 SB 253 Reporting Guidance — https://ww2.arb.ca.gov/sites/default/files/2026-09/2026_SB253_Reporting_Guidance.pdf
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