The California Air Resources Board (CARB) has developed new resources to help companies prepare for the first round of Scope 1 and Scope 2 greenhouse gas (GHG) emissions reporting under Senate Bill 253 (SB 253). Under CARB’s Initial Regulation¹, reporting entities must submit their 2026 Scope 1 and Scope 2 emissions reports by November 10, 2026, subject to approval of the regulation by the California Office of Administrative Law. We recently wrote about the latest SB 253-related developments.