XBRL US urges California to go structured on climate reporting
XBRL US has called on the California Air Resources Board (CARB) to adopt structured, digital reporting for climate disclosures under Senate Bills 253 and 261. In its latest comment letter, the organisation outlined how machine-readable data, specifically iXBRL, could support more effective, efficient, and comparable emissions reporting.
The submission lays out a clear path forward, including an open-source tool that turns spreadsheet-based greenhouse gas data into a fully compliant iXBRL report. This approach would bring California in line with international frameworks, such as those developed by the International Sustainability Standards Board (ISSB), while reducing duplication for global filers.
XBRL US points to the success of similar programmes, like the Federal Energy Regulatory Commission’s digital reporting system, to show how structured data can cut costs, ease compliance, and support high-quality analysis. CARB, it argues, could avoid building expensive new systems by relying on proven standards and letting data providers and users do what they do best.
With global momentum behind digital sustainability disclosures, this is a moment for CARB to lead with clarity and consistency.
Explore the XBRL US comment letter here
