The California Air Resources Board (CARB) has issued updated compliance guidance and launched a voluntary intake platform ahead of the 10 November deadline for corporate emissions reporting under Senate Bill (SB) 253.
The release provides procedural details for commercial entities preparing 2026 filings under California’s Climate Corporate Data Accountability Act. The guidance maintains the regulatory approach outlined in CARB’s December 2024 Enforcement Notice, adding no new requirements for reporting entities.
Under established enforcement discretion guidelines, reporting companies may submit prior fiscal year Scope 1 and Scope 2 greenhouse gas (GHG) emissions data using metrics already collected or in development at the time of the December 2024 notice. Entities that were not collecting or planning to collect data at that time are exempt from submitting Scope 1 and Scope 2 figures for the 2026 cycle.
Key procedural elements outlined in the guidance include:
- Voluntary Intake Platform: CARB has opened a digital submission portal to process filings and manage fee administration. The platform allows corporate groups to submit consolidated reports on behalf of multiple subsidiaries and provides options for joint or individual fee billing. Entities opting not to report under enforcement discretion rules may also submit a formal notification of non-reporting via the portal. All uploaded filings and non-reporting statements will be made public.
- Alternative Submission Methods: Use of the digital platform remains optional for 2026; entities may alternatively submit documentation directly via email.
- Acceptable Reporting Formats: Submissions may take the form of an existing corporate sustainability report containing Scope 1 and Scope 2 data, disclosures submitted to other voluntary or regulatory frameworks, CARB’s October 2025 draft Scope 1 and 2 reporting template, or a formal statement of non-reporting on company letterhead.
- Scope 2 Accounting: CARB confirmed that entities are not bound to a specific emission factor dataset for Scope 2 calculations. In response to delays regarding the US Environmental Protection Agency’s eGRID 2024 release, companies may utilise eGRID 2023, the third-party Cornerstone Sustainability Data Initiative eGRID 2024 dataset, or other credible alternative sources, provided the methodology is cited.
- Third-Party Assurance: Independent third-party audit assurance will not be enforced during the 2026 reporting cycle under CARB’s first-year discretion.
CARB confirmed that fee invoices for 2026 will be issued on or before 10 December, with payment terms set at 60 calendar days from invoice generation. A second formal rulemaking process is currently underway to establish permanent reporting formats, audit assurance standards, and submission timelines for 2027 and subsequent reporting years.
