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
The California Air Resources Board (CARB), the agency tasked with enforcing the state’s climate disclosure rules, published guidance this Wednesday on how companies can comply with Senate Bills 253 and 261 (which govern...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
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
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
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
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
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