California Update SB 253 Deadline: Businesses Have Three More Months to Prepare
- Sofia Flores
- 1 day ago
- 2 min read
The California Air Resources Board (CARB) has officially announced a three-month deferral for the inaugural reporting deadline under Senate Bill 253 (The Corporate Climate Data Accountability Act). Originally set for August 10, 2026, the new deadline for reporting Scope 1 and Scope 2 greenhouse gas (GHG) emissions is November 10, 2026. This extension follows CARB’s June 24, 2026, decision to withdraw its Initial Regulation from the Office of Administrative Law (OAL) in order to clarify specific requirements [1]. This gives covered entities additional time to prepare for reporting provides an opportunity to solidify their compliance strategies, and navigate CARB’s evolving GHG reporting framework.
How ALG Can Help:
ALG is familiar with the shifting regulations and requirements driving climate disclosure across the United States. Routinely advising companies on Scope 1, 2, and 3 calculation strategies, ALG has been working alongside businesses to provide recommended best practices to meet rigorous compliance standards.
With the new November 10, 2026 deadline, businesses have additional time to prepare for their disclosures. ALG provides the technical expertise and support required to address SB 253, including:
GHG Monitoring Plan: Development of formal, compliant blueprints, tailored to your organizational boundaries.
Auditable Emissions Workbook: Preparation of data models and calculation workbooks establishing traceability and regulatory compliance.
Report preparing for CARB: Managing data compiling and report preparation processes specifically for CARB submission.
Audit-Readiness and Limited Assurance: Provide third-party assurance services to give stakeholders and regulators confidence in reported data.
Who is Covered:
SB 253 applies to US-based partners, corporations, and other business entities that meet the following criteria:
Do business in California;
>$1 billion in annual revenue
Navigating SB 253 GHG Reporting:
CARB has proposed a regulatory approach for GHG accounting, with additional details and clarification to be soon released in the forthcoming 15-day public comment period. As businesses prepare, CARB’s initial recommendations serve as guiding principles [2]:
Set an organizational boundary
Classify emissions into scopes (1, 2, and 3)
Calculate emissions
Obtain limited assurance (optional for 2026)
Do you have additional questions regarding navigating SB 253? We’d love to chat about your specific situation. Email our SB253 subject matter expert, Elliott Ripley, at eripley@algcorp.com.
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