California · last verified 2026-09-14
SB 253 is a billion-dollar US disclosure, with a live court case
It is not an EU law, and it is not an SME duty. It is still one of the few statutory corporate GHG logs with a 2026 date on it.
Who is in
US-based entities that do business in California and have more than US$1 billion in annual revenue. This site’s checker only runs that test on a US establishment. A non-US parent with a US subsidiary should have the subsidiary take the test.
2026 vs 2027
CARB moved the first Scope 1 and Scope 2 deadline from 10 August 2026 to 10 November 2026. Scope 3 is not required for the 2026 reporting year. Staff have previewed a limited set of Scope 3 categories and limited assurance on Scope 1 and 2 from 2027 — treat that as proposed until the 2027 framework is final.
Litigation
A First Amendment challenge is pending in the Central District of California. CARB has continued implementation and has indicated it expects reporting against the November 2026 deadline unless a court says otherwise. Any log you keep should note that the duty can move.