The California Air Resources Board (CARB) published guidance on 1 September for entities preparing their first Scope 1 and Scope 2 greenhouse gas (GHG) emissions reports under Senate Bill (SB) 253, ahead of a 10 November 2026 deadline.
XBRL US has submitted comment letters to three separate US regulators in recent months: the Office of the Comptroller of the Currency (OCC) on stablecoin oversight, the California Air Resources Board (CARB) on greenhouse gas emissions reporting, and the Securities and Exchange Commission (SEC) on Regulation S-K reform.
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.
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