California Climate Disclosure Laws – Countdown to Disclosure: What Companies Need To Know About Reporting Deadlines, CARB Guidance and Ongoing Litigation

In late 2023, California enacted a landmark set of climate-related disclosure laws—collectively referred to as the “California Climate Accountability Package”—which require disclosures of greenhouse gas emissions (SB 253) and climate-related financial risks (SB 261). As the first reporting deadlines approach in 2026, many businesses continue to face uncertainty regarding critical aspects of these laws. In this Legal Update, we highlight key recent developments, including CARB’s preliminary list of potentially covered entities and its latest interpretative guidance.

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