California Air Resources Board Releases Resources Related to SB 253 Reporting and Opens Voluntary Intake Platform

On September 1, 2026, the California Air Resources Board (CARB) released resources to help in-scope entities prepare and submit 2026 Scope 1 and Scope 2 greenhouse gas (GHG) emission reports ahead of the proposed November 10, 2026, deadline for SB 253,1 as amended by SB 219.2 In addition, CARB has opened a voluntary report intake platform intended to streamline fee implementation and assist reporting entities with submitting first-year reporting. CARB has also released a reporting guidance document as well as a video tutorial for the reporting intake platform.

The reporting guidance indicates that entities may submit first-year reporting in any of the following acceptable formats regardless of whether assurance has been obtained (this guidance is consistent with that previously provided in CARB’s November 2025 FAQ document):

• An “existing annual report including Scope 1 and 2 GHG emissions.”
• “[E]xisting Scope 1 and 2 data reported to other programs/voluntary initiatives.”
• CARB’s draft Scope 1 and 2 GHG reporting template.
• Entities that were not gathering information regarding their Scope 1 and Scope 2 emissions as of December 5, 2024 (the date on which CARB released its enforcement notice), should submit, on company letterhead, a statement of nonreporting “indicating that they were not collecting data or were not planning to collect data at the time” of the enforcement notice’s issuance.

In addition, the reporting guidance notes that entities are encouraged to include additional information, when available, regarding their first-year Scope 1 and Scope 2 reporting. Such information may include, but is not limited to, “descriptions of methodologies, data sources, global warming potential values, emission factors, organizational boundaries, disaggregated emission data by category and gas, and any assumptions used.”

Although CARB has not prescribed use of a specific emission factor dataset for Scope 2 calculations, it has provided the following options for first-year reporting under SB 253:

Use of the reporting intake platform is voluntary for 2026 and is intended to help streamline fee implementation and first-year reporting. Entities that do not use the reporting intake platform may submit 2026 reporting by sending an e-mail to climatedisclosure@arb.ca.gov.

The platform includes required and optional fields, and the information reported, excluding contact information, will be made public. Fields include contact information; reporting entity fee invoicing information; and Scope 1 and 2 emissions reporting, which includes a section to upload Scope 1 and 2 emissions reports and optional fields to provide additional details.

SB 253 requires limited assurance beginning in 2026. As described further in the November 2025 FAQ, CARB will exercise enforcement discretion and will accept submissions regardless of whether it has obtained assurance for the 2026 reporting cycle.

CARB will continue to hold industry-focused listening sessions on SB 253 in September 2026. Stakeholders are encouraged to continue providing feedback on proposals and may do so by submitting written comments by e-mail to climatedisclosure@arb.ca.gov.

CARB is currently undertaking rulemaking for 2027 reporting requirements and beyond. For more information, see CARB’s Web site.