Podcast overview
California’s 2026 climate reporting deadlines are fast approaching — June 30, 2026, for GHG reporting and January 1, 2026, for climate risk reporting. Companies in scope of SB 253 and SB 261 must act now. Learn how to prepare your organization, set boundaries and engage with assurance providers to ensure compliance.
The California Air Resources Board (CARB) is set to release draft regulations and templates in October 2025, with a public comment period extending until late November, and final regulations expected in December 2025. Now that the countdown to reporting is well underway, companies are encouraged to participate in this public comment period and start preparations to avoid last-minute challenges.
For more information on California’s climate laws, register for our October 21 webcast and visit kpmg.com/us/CaliClimate for insights on staying ahead of the compliance curve.
Applicability:
Companies doing business in California
Relevant dates:
January 1, 2026: SB 261 – Climate risk reports due
June 30, 2026: SB 253 – Scope 1 &2 GHG emissions reports due
Podcast contents
- 00:00 – Introduction
- 01:55 – Climate Week highlights
- 08:10 – GHG reporting (SB 253)
- 15:30 – Climate risk reporting (SB 261)
- 21:25 – Prepare
- 23:45 – The Bottom Line
Explore more
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California climate laws – the draft regulations
Join our specialists for a closer look at the draft regulations that will underpin the laws – now open for comment.
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All about California’s climate laws
The laws require reporting about climate risks and GHG emissions for all US companies in scope – whether
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Handbook: GHG emissions reporting
Our guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
Sustainability reporting
KPMG guidance and articles for financial reporting professionals.
Meet our team
