When regulators start designing new reporting regimes, there’s always a crucial question: will the data be digital and usable, or trapped in PDFs?
On Wednesday this week the US climate-disclosure landscape shifted yet again, as the Ninth Circuit Court of Appeals issued an injunction halting SB 261 – California’s new climate-risk reporting law – just weeks before the first filings were due on 1 January 2026.
Earlier this month the California Air Resources Board (CARB) published draft spreadsheet-based templates for reporting Scope 1 and Scope 2 greenhouse gas emissions under Senate Bill 253, the Climate Corporate Data Accountability Act.
The California Air Resources Board (CARB) has unveiled a draft checklist to steer companies through new climate risk disclosure obligations.
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.
Last week the California Air Resources Board (CARB) released a FAQ document providing (a few) clarifications on the development of its Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure programmes. The guidance is designed to help companies prepare for the first climate-related financial risk disclosures, due by 1 January 2026.
Following its release of detailed FAQs on climate reporting rules, the California Air Resources Board (CARB) has made it clear that deadlines under the state’s landmark climate disclosure laws (SB 253 and SB 261) are here to stay.
On 19 March, XBRL US submitted comments to the California Air Resources Board (CARB) as part of its consultation on implementing Senate Bills 253 and 261, California’s landmark climate disclosure laws.
The California Air Resources Board (CARB) – the regulator responsible for protecting California’s public from the impact of air pollution and developing action on climate change – has issued a request for comment (RFC) to shape the implementation of two climate-related programmes.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
