CARB announces intake platform and guidance for 2026 SB 253 reporting

On September 1, 2026, the California Air Resources Board (CARB) released new resources and guidance for the first SB 253 reporting cycle and launched a voluntary 2026 Intake Platform. Reports are due November 10, 2026.

Key Updates for 2026

CARB’s guidance provides significant flexibility for the first reporting year:

• Existing Scope 1 and 2 data may be used. Companies may submit emissions based on information they already had or were collecting as of December 5, 2024.
• Multiple reporting formats are acceptable. Companies may submit an existing annual GHG report, Scope 1 and 2 data reported through another program or voluntary initiative, or CARB’s draft reporting template.
• Companies without Scope 1 and 2 data may submit a non-reporting statement. If a company was not collecting and was not planning to collect scope 1 and 2 data as of December 5, 2024, CARB recommends submitting a statement on company letterhead explaining this.
• CARB's reporting template and Intake Platform are voluntary for 2026. Submissions can also be made directly to CARB by email.
• No specific Scope 2 emission factor dataset is required. CARB identifies U.S. EPA eGRID 2023, the Cornerstone eGRID 2024 dataset, and other credible emission factor sources as potential options.
• CARB will accept 2026 submissions with or without limited assurance under its first-year enforcement discretion. Note that limited assurance will be required for Scope 1 and 2 emissions beginning in 2027 for the 2026 reporting year.

What Companies Should Do Now

Companies potentially subject to SB 253 should confirm applicability and their applicable fiscal year, determine which 2026 reporting pathway is appropriate, and prepare for the November 10 deadline.

Companies should also recognize that this flexibility is specific to the 2026 reporting cycle. CARB is developing requirements for 2027 and beyond, including accounting methodologies, assurance requirements, and reporting formats. Note that in addition to assured Scope 1 and 2 emissions, companies will begin reporting certain Scope 3 data in 2027 as well. Ramboll recommends starting early to prepare for these disclosures.

Additional CARB Resources:

• Guidance for SB 253 2026 Reporting
• 2026 Report Intake Platform