
The California Air Resources Board (CARB), the regulator charged with developing and enforcing new regulations requiring large companies to disclose their value chain emissions and report on climate-related financial risks, announced the release of a new publication of frequently asked questions (FAQ), aimed at providing an update on its regulatory development for the new regulations, and on guiding companies preparing to submit their first climate-related financial risk reports by the regulation’s January 1, 2026 deadline.
The new regulations include the “Climate Corporate Data Accountability Act,” originally introduced as SB 253, and the “Climate-Related Financial Risk Act,” introduced as SB 261,

