Two California climate disclosure laws have withstood an attempt to block them in a lawsuit challenging their constitutionality. Our Environment, Land Use & Natural Resources Group breaks down what the federal court’s...more
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
US public companies put aside their attention on new climate-related disclosure rules adopted in 2024 by the US Securities and Exchange Commission (SEC) because of ongoing litigation challenging these rules and recent changes...more
SB 261 requires companies with over $500 million in total annual revenue that do business in California to publish a climate-related financial risk report (Risk Report) by January 1, 2026, and every two years thereafter,...more
In its latest move to provide companies and other stakeholders with much needed guidance regarding the implementation of California’s climate-related disclosure regime, the California Air Resources Board (CARB) has unveiled a...more
First disclosures under California's legislative greenhouse gas (GHG) and climate risk reporting regimes will be due beginning in 2026. The regulatory effort to implement this legislation has begun in earnest, with the...more
This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. Our last post focused on whether the revenue used to evaluate the applicability...more
This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. Our last post focused on the applicability of the climate-related financial...more
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
Last week, the California Air Resources Board ("CARB")--the agency responsible for implementing California's mandatory climate disclosures--issued additional guidance concerning these regulations. Significantly, although...more
On July 9, 2025, the California Air Resources Board (CARB) released a set of Frequently Asked Questions regarding California’s Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB...more
The California Air Resources Board (CARB) has published seven pages of FAQs on California’s corporate greenhouse gas reporting and climate-related financial risk disclosure programs. These disclosure requirements are...more
The World Resource Institute’s Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard (the “GHG Protocol”) has been widely adopted as a framework for companies to report Scope 1, 2, and 3 emissions. By...more
California is often the vanguard of climate-related policies and programs. From legislation requiring the state to reduce overall greenhouse gas (GHG) emissions and procure electricity from renewable and carbon-free sources...more
On May 29, the California Air Resources Board (CARB) held a public workshop on CA climate disclosure laws. During the workshop, CARB shared a timeline for regulatory development and an overview of initial staff concepts to...more
On May 29, 2025, the California Air Resources Board delivered a presentation that provided additional details concerning the soon-to-be implemented mandatory climate disclosures. Perhaps most significantly, the California...more
The regulations for the California Climate Corporate Data Accountability Act (SB253), which applies to entities with annual revenue in excess of $1 billion, have been delayed until the end of 2025. The California Air...more
California enacted two major laws related to climate change in 2023 and both have 2026 deadlines looming: SB 253, the California Corporate Greenhouse Gas Reporting Program, requires businesses with total annual revenue...more
The California Air Resources Board (CARB) has announced that it will hold a virtual public workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program,” as reflected in The Climate...more
The California Air Resources Board (CARB) will host a virtual public workshop on May 29, 2025, to begin formal discussions on developing the state's new Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk...more
Paramount to the ruling in the upcoming May 5, 2025, hearing is the likelihood that strict scrutiny will apply to the plaintiffs’ First Amendment claims against SB 253 and SB 261....more
California has established itself at the forefront of climate change disclosures with the recent adoption of two laws: the Climate Corporate Data Accountability Act (SB 253), requiring covered entities to disclose greenhouse...more
In the face of the Trump administration’s hostility toward California’s Clean Air Act waivers in general, CARB withdrew its request to EPA for a waiver for the Advanced Clean Fleets (ACF) regulation on January 13, 2025....more
Stakeholders should anticipate potential delays and market impacts amid the ongoing legal challenges and the Office of Administrative Law’s recent disapproval....more
On February 3, 2025, the U.S. District Court for the Central District of California granted a motion to dismiss filed by the California Air Resources Board (CARB), dismissing plaintiffs’ claims that SB 253 (the Climate...more