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CARB’s latest SB 253 workshop clarified reporting expectations for 2027 and beyond—covering Scope 3 phase-ins, assurance standards, and standardized templates. Here’s what companies should prepare for now.

April 17, 2026

CARB Updates on California’s SB 253 Climate Disclosure Rule – April 2026

Below is an excerpt from ISS-Corporate’s recently released article “CARB Updates on California’s SB 253 Climate Disclosure Rule – April 2026”. The full article  is available on ISS-Corporate’s resources page.   

In February 2026, the California Air Resources Board (CARB) formally approved the scope, fee structure, and August 10 reporting deadline for 2026 – the first reporting year under the California Climate Corporate Data Accountability Act (SB 253). Building on that milestone, CARB’s March 23 public workshop focused on requirements for 2027 and beyond, outlining proposed implementation concepts and requesting public feedback. 

The March 23 session marked CARB’s fourth workshop on SB 253 and SB 261. ISS-Corporate has covered each stage of the rulemaking process, with summaries of the earlier workshops available on our blog: Workshop 1Workshop 2, and Workshop 3

READ THE FULL ARTICLE>  


By:
Sara Derian, Associate Vice President, Sustainability Advisory, ISS-Corporate
Jessica Lobo, Senior Associate, Sustainability Advisory, ISS-Corporate

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