California Defers Scope 1 and Scope 2 GHG Reporting Deadline to November 10

Short summary

California's Air Resources Board deferred the first-year GHG emissions reporting deadline under SB 253 from August 10 to November 10, 2026, for US companies with annual revenues exceeding $1 billion operating in California. The initial 2026 report covers Scope 1 and 2 emissions only; Scope 3 reporting begins in 2027. Companies can submit existing reports, use CARB templates, or submit data from voluntary programs, with enforcement discretion and waived assurance requirements for first-time filers.

• •GHG reporting deadline extended three months to November 10, 2026
• •First-year covers Scope 1 and 2 only; Scope 3 reporting deferred to 2027
• •Multiple submission pathways available; enforcement discretion applied to first-year reports

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