What’s Next for California Climate Reporting: New Laws Explained

Jan. 18, 2024, 10:00 AM UTC

Companies covered under California’s first-in-the-nation emissions reporting law have until 2026 to begin filing their disclosures, but are looking to state regulators to finalize key details of the program by the end of the year.

The California Air Resources Board (CARB) is tasked with setting deadlines for filing, establishing fees and clarifying the scope of the law. The body also will roll out rules for a separate law requiring many large companies to disclose their climate-related financial risks by the start of 2026.

The measures put CARB in a position to lead the US on climate disclosures. The Securities and ...

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