California regulators pushed back the reporting deadline for SB 253, the Climate Corporate Data Accountability Act, by three months. The California Air Resources Board (CARB) announced the delay alongside a proposal for limited changes to the rule, giving companies additional time to prepare their emissions disclosures.
The decision affects the nation's most ambitious corporate climate reporting mandate, which requires companies operating in California to publicly report their greenhouse gas emissions across Scope 1, 2, and 3 categories. The three-month extension applies to the initial compliance date, though CARB did not specify a new exact deadline in its announcement.
CARB indicated the delay is intended to allow for what it termed 'limited changes' to the regulatory framework. This suggests California is refining implementation details rather than overhauling the law's core structure, which has been closely watched by businesses and climate advocates alike since passage.
Business groups had pressed for more time and clarity on compliance, particularly around Scope 3 supply chain emissions reporting, which remains one of the most technically challenging aspects of the law. Environmental proponents, however, have warned against delays weakening the law's effectiveness.
The move follows broader national uncertainty around climate disclosure mandates, with the SEC's own proposed climate rules still facing legal challenges. California's law was widely seen as a potential catalyst for standardized corporate emissions reporting across the U.S., a role this delay temporarily mutes.