News & Analysis as of

Climate Change Disclosure Requirements California

McDermott Will & Schulte

California’s mandatory climate risk disclosure is almost here: Is your company ready?

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

Jones Day

Legal Questions for Your Sustainability Team #4

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This series seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. ...more

Ropes & Gray LLP

California Air Resources Board Announces Second Virtual Public Workshop – Thirteen Days to Go

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Late yesterday, the California Air Resources Board scheduled a new virtual public workshop. The workshop will be held on Thursday, August 21 at 9:30 a.m. Pacific Time. More information on what will be covered at the workshop...more

Mintz - Energy & Sustainability Viewpoints

Sustainable Energy & Infrastructure Litigation Updates — August 2025

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

Wilson Sonsini Goodrich & Rosati

Preparing for SB 261: Climate-Related Financial Risk Disclosure Reports Due by January 1, 2026, for Covered Companies

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

DLA Piper

Horizon - ESG Regulatory News and Trends - July 2025

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Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

Akin Gump Strauss Hauer & Feld LLP

CARB Publishes FAQs: More Questions than Answers?

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

Hogan Lovells

Regulatory developments as California's 2026 mandatory GHG disclosures and climate risk reporting deadlines loom

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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

Jones Day

Legal Questions for Your Sustainability Team #3

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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

Allen Matkins

California Environmental Law & Policy Update 7.18.25

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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

Jones Day

Legal Questions for Your Sustainability Team #1

Jones Day on

This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing....more

Troutman Pepper Locke

CARB Releases FAQs Addressing Upcoming California Climate Disclosures

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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

Katten Muchin Rosenman LLP

California Issues FAQs on Corporate GHG Reporting and Climate Risk Disclosure Requirements

On July 9, 2025, the California Air Resources Board (CARB) released Frequently Asked Questions (FAQs) to help guide companies in complying with the state's new Corporate Greenhouse Gas (GHG) Reporting and Climate-Related...more

Mintz

California Issues Additional Guidance Concerning Mandatory Climate Disclosures

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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

Ropes & Gray LLP

Five Takeaways from CARB’s July 9 FAQs on California’s New Corporate Climate Disclosure Requirements

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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

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

Allen Matkins

California’s New Climate-Related Disclosure Laws: Requirements, Compliance Costs, and Deadlines for Impacted Businesses

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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

Cozen O'Connor

Update on California's Climate Disclosure Laws: What Companies Need to Know

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On May 29, 2025, the California Air Resources Board (CARB) held a virtual public workshop to discuss forthcoming regulations implementing California’s corporate climate disclosure laws. The workshop focused on the scope of...more

Miller Nash LLP

California Climate Disclosure Laws Will Go Into Effect Before California Air Resources Board Finalizes Regulations

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On May 29, 2025, the California Air Resources Board (CARB) hosted a virtual public workshop to discuss its progress in implementing California’s sweeping new climate disclosure laws. California Senate Bills (SB) 253, 261, and...more

Maynard Nexsen

Key Takeaways and Lingering Questions from the Public Workshop on California’s Climate Disclosure Rules

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Status Update - On May 29, 2025, the California Air Resources Board (“CARB”) held a virtual public workshop on California’s climate reporting laws, Senate Bill 253 (The Climate Corporate Data Accountability Act) and...more

White & Case LLP

California Climate Disclosure Laws: CARB Affirms Reporting Deadlines, but Delays Regulations that Would Clarify Applicability

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On May 29, 2025, the California Air Resources Board ("CARB") affirmed the statutory deadlines for disclosures under SB 253 (the Climate Corporate Data Accountability Act) and SB 261 (the Climate-related Financial Risk Act)....more

Jones Day

California Air Resources Board Offers Direction as to Application of California Climate Disclosure Laws

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On May 29, 2025, a virtual public workshop held by the California Air Resources Board ("CARB") offered direction on how it interprets certain elements of California's climate disclosure laws. While CARB has a July 1, 2025,...more

Troutman Pepper Locke

CARB Workshop on Climate Disclosure Laws: More Questions Than Answers

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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

Mintz

California Provides Additional Guidance on Mandatory Climate Disclosures

Mintz on

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

Fenwick & West LLP

Takeaways from CARB’s Virtual Workshop Regarding California’s Corporate Climate Disclosure Rules

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On May 29, 2025, The California Air Resources Board (CARB) held a virtual workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program” reflected in the Climate Corporate Data Accountability...more

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