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California › Reporting Requirements › Publicly-Traded Companies

Mintz - Energy & Sustainability Viewpoints

Sustainable Energy & Infrastructure Litigation Updates — August 2025

Mintz - Energy & Sustainability Viewpoints on

There was a noteworthy development in the ongoing legal challenge to the SEC’s mandatory climate disclosure law (dating from the Biden administration), which is currently pending in the Eighth Circuit. Following the decision...more

Jones Day

CARB Breaks Its Silence on Climate Reporting Rules

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On July 9, 2025, the California Air Resources Board (CARB) released a set of Frequently Asked Questions related to regulatory development and initial reporting obligations under SB 253 and SB 261. ...more

Frost Brown Todd

California’s Climate Disclosure Rulemaking Enters a New Phase

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California’s requirements for climate-related corporate disclosures are evolving as the California Air Resources Board (CARB) continues to implement Senate Bill (SB) 253 and SB 261. Although these statutes were enacted in...more

Orrick, Herrington & Sutcliffe LLP

California’s Climate Law Pushes for Financial Impact Disclosures

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California’s SB 219 is the first state law requiring broad-based reporting of material climate-related financial risk by US companies. With the initial reporting deadline set for Jan. 1, 2026, companies are actively...more

Baker Donelson

Red Tape or Green Future? Unpacking California's Climate Disclosure Laws and the Pushback

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As the federal government works to roll back climate regulations and climate-focused initiatives, states are developing avenues to fill in the gaps left behind. In 2024, the Securities and Exchange Commission (SEC) adopted...more

Proskauer - Regulatory & Compliance

The SEC Votes to “End its Defense” of Climate Change Rules

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As previously reported, SEC Asks Court to Put Climate Change Litigation on Hold, the SEC had asked the court to suspend litigation in the U.S. Court of Appeals for the 8th Circuit challenging its new climate change disclosure...more

Bass, Berry & Sims PLC

Update (and Refocus) on California Climate Disclosures

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As anticipated, on September 27, California Governor Gavin Newsom signed into law Senate Bill 219 (SB 219), after the California legislature passed it on August 31, 2024. SB 219 amends the Climate Corporate Data...more

Proskauer - Regulatory & Compliance

Special Report: Primarily Non-Financial Corporate Reporting for U.S. Companies - Where to Start?

Proskauer - Regulatory & Compliance on

A wave of new legislation and regulation in the U.S. and Europe has the potential to significantly impact the non-financial reporting obligations of U.S. companies. With the myriad of requirements overlaid with varying...more

Troutman Pepper Locke

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

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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

Skadden, Arps, Slate, Meagher & Flom LLP

California Poised To Adopt Sweeping Climate Disclosure Rules

Skadden, Arps, Slate, Meagher & Flom LLP on

In September 2023, the California Legislature passed Senate Bill 253, Climate Corporate Data Accountability Act (SB 253) and Senate Bill 261, Greenhouse Gases: Climate-Related Financial Risk (SB 261). California Gov. Gavin...more

Allen Matkins

California Bill Would Require Climate-Related Financial Risk Reports

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On Monday, four California state senators introduced a bill, SB 261, that would require businesses to prepare and submit climate-related financial risk reports.  The bill would apply to any corporation or other business...more

Procopio, Cory, Hargreaves & Savitch LLP

Pending California Legislation Could Build Upon—Or Conflict With—Forthcoming SEC Disclosure Rules

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Proposed legislation currently in the California Senate seeking to impose new reporting requirements for emissions arrives as the U.S. Securities and Exchange Commission (SEC) is considering climate-related public company...more

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