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On September 2, 2025, the California Air Resources Board (CARB) released a draft checklist to guide companies within the scope of SB 261 in preparing climate-related financial risk reports. This law, codified in Health and...more
Although the federal Securities and Exchange Commission has stayed its 2024 climate-related disclosure rule, certain U.S. states continue to advance their own climate-related disclosure legislation. California's landmark...more
The California Air Resources Board (“CARB”) hosted a public workshop on August 21, 2025 to provide information on Senate Bills 253, 261 and 219 (the “California climate laws”) and solicit feedback from consumers and...more
Last night, the California Air Resources Board (CARB) released draft guidance on the Climate‐Related Financial Risk Act (Health & Safety Code Section 38533/Senate Bill 261). This disclosure mandate will require subject...more
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
On August 13, 2025, the U.S. District Court for the Central District of California declined to block enforcement of California’s two major climate disclosure bills, the Climate Corporate Data Accountability Act (SB 253) and...more
The California Air Resources Board (CARB) is forging ahead in implementing what the Agency now refers to as “the 200s”—the Climate Corporate Data Accountability Act (SB 253) and the Climate Related Financial Risk Act (SB...more
On August 21, 2025, the California Air Resources Board (“CARB”) held a public workshop providing updates on SB 253 (the Climate Corporate Data Accountability Act) and SB 261 (the Climate-related Financial Risk Act)....more
Yesterday, the California Air Resources Board held its second marathon virtual public workshop on California’s pending corporate climate disclosure laws. These laws will require subject companies to publicly report on...more
Relief is not immediately in sight for companies subject to key California greenhouse gas emission laws. A federal court in California recently denied a motion for a preliminary injunction to pause compliance with SB-253,...more
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
On August 13, 2025, the U.S. District Court for the Central District of California denied a motion for preliminary injunction to enjoin California Senate Bills 253 and 261. The Chamber of Commerce and five co-Plaintiffs...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
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
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
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
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....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
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
2025 is off to a fast start with several changes in the legal landscape of the environmental and social (E&S) categories of ESG (Environmental, Social, and Governance). This alert highlights key E&S developments thus far in...more
In late 2023, California enacted “first-of-its-kind” climate-related disclosure laws comprising the following: Climate Corporate Data Accountability Act (California Senate Bill 253 (SB253)) – relating to greenhouse gas...more