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Clarity on California’s Climate Disclosure Rules Could Be on the Horizon

As the January 1, 2026, deadline to make the first required disclosure under California’s landmark climate laws approaches, the California Air Resources Board (CARB) has announced that it will host another virtual public...more

CARB Releases FAQs Addressing Upcoming California Climate Disclosures

On July 9, 2025, the California Air Resources Board (CARB) released a series of frequently asked questions (FAQs) related to its efforts to implement California’s landmark climate disclosure laws, SB 253 (requiring reporting...more

Court Order Hobbles Challenge to California’s Climate Disclosure Laws

Companies following the ongoing legal challenge to California’s climate disclosure laws in hopes that the court would strike down or limit the scope of these laws will be disappointed by the order issued by the U.S. District...more

PCAOB Delays NOCLAR Proposal - Proposal Would Require Auditors to Assess Corporate Compliance With Laws and Regulations

The Public Company Accounting Oversight Board (PCAOB) has delayed final action on its controversial June 2023 Noncompliance with Laws and Regulations (NOCLAR) standards proposal. The PCAOB website now indicates that the next...more

With Delayed Federal Action on Mandatory Climate Disclosures, States and Regulators Fill the Void

In the absence of comprehensive federal action, states and regulators are enacting legislation and issuing guidance requiring climate-related disclosures, stepping in to fill the void left by the U.S. Securities Exchange...more

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