Key Takeaways
- • California Air Resources Board (CARB) has released a voluntary 2026 Report Intake Platform and comprehensive guidance document to facilitate first-year Scope 1 and Scope 2 emissions reporting under Senate Bill 253, with a final submission deadline of November 10, 2026.
- • The platform allows companies to submit contact information and emissions reports directly to CARB, though submission via email to [email protected] remains an alternative option for entities that do not use the voluntary platform.
- • CARB's revised November 10, 2026 deadline represents a three-month extension from the originally announced August 10, 2026 deadline, which was withdrawn on May 20, 2026, providing additional time for compliance preparation.
- • Companies subject to SB 253 must finalize Scope 1 and Scope 2 GHG inventories, determine their submission method, and assign internal responsibility for filing to meet the approaching regulatory deadline.
- • CARB has supplemented the intake platform with supporting resources including a detailed guidance document and video tutorial to reduce compliance friction and simplify the first-year reporting process.
Summary
The November 10, 2026 reporting deadline marks a significant date for institutional investors and corporate compliance officers. This deadline was finalized after CARB withdrew its initial regulatory package on May 20, 2026—which had established an August 10, 2026 deadline—and subsequently resubmitted revised guidance following a public workshop on July 21, 2026. The three-month extension provided additional runway for companies to complete their emissions inventories and internal processes.
Companies have flexibility in their submission approach. The voluntary intake platform streamlines the process by consolidating contact information collection and emissions report submission into a single portal. However, reporting entities may alternatively submit both reports and contact information via email to [email protected], ensuring that smaller or less technically resourced companies can still meet compliance requirements through traditional channels.
With the November 10 deadline now imminent, covered entities should be in the final stages of finalizing Scope 1 and Scope 2 GHG inventories, determining their preferred submission method, and establishing clear internal accountability for the filing process. CARB's newly released resources provide operational guidance that should reduce first-year compliance uncertainty, though the regulatory framework itself continues to evolve as the agency refines implementation procedures. Companies should ensure their environmental, health, and safety teams coordinate with legal and financial functions to meet this mandatory disclosure requirement.
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