California Releases FAQ to Guide Companies Beginning Mandatory Climate Reporting

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,

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