Striped color bar

Expert Support for California SB 253 and SB 261 Climate Disclosure Requirements

Confidently navigate California’s climate disclosure laws with our experienced climate experts on your side. We’ll help you address regulatory risk and accelerate your SB 253 and SB 261 disclosure efforts and reporting.

Contact Our Team

Striped color bar

Sustainability and Resiliency Experience

40 +

Years of Experience

in sustainability consulting across multiple sectors

National and International

experience in gold standard frameworks

Assurance Ready

track record of delivering assurance-ready GHG inventories

Important Updates:

Feb. 26, 2026: California Air Resources Board (CARB) finalized draft regulations for Corporate Greenhouse Gas Reporting (SB 253) and Climate-Related Financial Risk Disclosure (SB 261). Below are three key aspects of the final climate transparency regulations.

  • First-year reporting deadline under SB 253 for Scope 1 and 2 emissions is Aug. 10, 2026.
  • CARB adopted a flat-rate fee structure with estimated annual compliance fees ranging from $2,000 to $7,000 per entity.
  • Applicability definitions such as “doing business in California” and how revenue is measured, were finalized.

CARB indicated additional regulations will be proposed later this year to address Scope 3 emissions reporting, assurance requirements, and reporting deadlines for 2027 and beyond. CARB will follow a similar process of draft regulation and public comment period.

SB 253 remains in effect with initial Scope 1 and 2 emissions reporting due by Aug. 10, 2026.

  • Scope 3 emissions are not part of the first-year 2026 filing.
  • CARB has stated limited assurance is not required for 2026.

SB 261 remains on pause for enforcement. 

  • Jan. 9, 2026: The Ninth Circuit heard oral argument on the challenge to SB 253 and SB 261, and the injunction related to SB 261 remains in place.
  • Jan. 1, 2026: CARB announced it would not enforce the initial statutory deadline for covered entities to provide SB 261 reports.
  • Dec. 1, 2025: CARB opened the public docket for voluntary SB 261 submissions.
  • Nov. 18, 2025: Pending appeal, enforcement of SB 261 was stayed.

Our team is closely monitoring developments and will continue to provide updates. As a company subject to these laws, Terracon is moving forward with preparing our climate-related financial risk disclosure and greenhouse gas reporting, as well as continuing to support our clients with their reporting needs. 

Additional Information 

On Dec. 5, 2024, CARB issued an Enforcement Notice to inform reporting entities that “CARB will exercise enforcement discretion for the first reporting cycle, on the condition that entities demonstrate good faith efforts to comply with the requirements of the law.” 

Learn more at California Corporate Greenhouse Gas (GHG) Reporting and Climate Related Financial Risk Disclosure Programs

Responsiveness and Strategic Advantage

Terracon’s Sustainability and Resiliency team unites strategic, environmental, and digital expertise to deliver fast, compliant disclosures.

Our team can quickly assess and propose an approach to comply and demonstrate a good faith effort. Our services are iterative and scalable, supporting initial compliance, ongoing reporting, and program development.

What Makes Us Different

Standards Fluency

Our experts align reports and calculations with required global standards and frameworks, so that your disclosures are accurate, timely, and compliant.

Assurance Readiness

We build the internal controls, data lineage, and evidence trails that external assurers will expect under the SB 253 phased assurance schedule.

Beyond Disclosure

Once organizations understand climate-related risks, we can help dig deeper to develop and implement mitigation strategies through our facilities, environmental, and geotechnical services.

Striped color bar

Your Partner for Success

Whether you have never reported any climate metrics for your firm, or just need a partner to support compliance in line with California’s new requirements or overall sustainability program strengthening, we are here to help. 

Ready With the Project Support You Need

Our sustainability experts, backed by a network of offices and professionals, are ready to help! Please tell us a little about yourself to help us best support you.

  • This field is for validation purposes and should be left unchanged.
  • Please let us know if there’s anything specific we can help you with.