CARB Publishes Draft Greenhouse Gas Reporting Template for SB 253 and Updates Rulemaking Timeline to the First Quarter of 2026
October 15, 2025
The California Air Resources Board (CARB) has released a proposed reporting template for Scope 1 and Scope 2 greenhouse
gas emissions under Senate Bill (SB) 253 (Section 38352 of the California Health and
Safety Code) and has requested stakeholder feedback. In addition, CARB has posted to
its Web site a notice that provides an updated timeline for its initial
rulemaking, including the fee-related provisions. According to the updated timeline,
the initial rulemaking, which originally was expected by the end of 2025, would be
postponed to the first quarter of 2026.
The greenhouse gas proposed reporting template is designed to streamline reporting
and is accompanied by a memo with usage guidance. Use of the template will be voluntary
for the 2026 reporting cycle and does not change legal requirements under the
statute. The statute requires an entity to “measure and report its emissions of
greenhouse gases in conformance with the Greenhouse Gas Protocol standards and
guidance.” The proposed template includes sections in which entities can provide
information related to their organization, third-party verification (assurance),
inventory boundary, emissions disclosures, methods, de minimis sources, mandatory
reporting regulation fields, emission reductions, and base year emissions. CARB is
seeking public feedback on the proposed template’s structure, content, and alignment
with the objectives of SB 253. Though use of the template is not required in the
current reporting cycle, stakeholders may wish to provide feedback on it since CARB
may require its usage in future reporting cycles after the public review process is
complete. Comments can be submitted via CARB’s public docket or by e-mail to
climatedisclosure@arb.ca.gov and are due by October 27,
2025.