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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

CARB Workshop on Climate Disclosure Laws: More Questions Than Answers

On May 29, 2025, the California Air Resources Board (CARB) held a virtual public workshop to review and discuss its rulemaking response to California Senate Bills (SBs) 253, 261, and 219, which require companies that “do...more

CARB Solicits Public Input on Greenhouse Gas and Climate Risk Disclosure Laws

On December 16, 2024, the California Air Resources Board (CARB) requested public feedback to “help inform its work to implement” the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk...more

California Law Highlights the Need to Prepare for Climate Disclosures

The march toward mandated corporate disclosures for climate-related risks continues. Despite significant pushback and substantial legal challenges, state legislatures and regulators are continuing to advance laws and rules...more

SEC Issues Final Climate Disclosure Rules, Paring Down Its 2022 Proposal, With Implications for Greenwashing Claims

The U.S. Securities and Exchange Commission (SEC) has issued its long-awaited climate reporting requirements, making it mandatory for the largest publicly traded companies in the U.S. to annually disclose both greenhouse gas...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

California Adopts Landmark GHG Emissions and Climate Risk Reporting Laws, Eclipsing Anticipated Federal Requirements

California Governor Gavin Newsom signed two landmark bills into law on October 7, imposing stringent new requirements on large companies doing business in California to publicly report their annual greenhouse gas (GHG)...more

SEC Publishes Proposed Rule Requiring Climate Disclosures

The Securities and Exchange Commission (SEC or Commission) published proposed rules on March 21 that, for the first time, would codify the Commission’s expectations regarding what kinds of climate-related disclosures public...more

SEC Seeks Public Comment on Framework for Corporate Climate Change Disclosures

On the heels of multiple recent indications that it plans to increase its focus on environmental, social, and governance-related (ESG) corporate disclosures, the Securities and Exchange Commission (SEC or Commission) has...more

SEC Announces Task Force to Enforce ESG Disclosure Requirements

The Securities and Exchange Commission (SEC) announced the creation of a new task force on March 4 to address violations of environmental, social, and governance-related (ESG) disclosure requirements. The Climate and ESG Task...more

Mandatory GHG Corporate Disclosure Bill Introduced in California

A California state legislator has introduced a bill that would require large corporations doing business in the state to publicly disclose their greenhouse gas emissions (GHGs). The bill, titled the Climate Corporate...more

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