On May 26, 2026, the Society submitted this comment letter to the California Air Resources Board (“CARB”) in response to its March 2026 public workshop regarding implementation of California Senate Bill 253 (“SB 253”), California’s corporate greenhouse gas emissions reporting law.
The Society’s comment letter addresses several key implementation issues discussed during the March workshop, including interoperability with existing global reporting frameworks, compliance costs, and Scope 3 disclosure requirements, as well as previously raised concerns that remain unaddressed or unresolved and continue to be relevant for 2026 and future reporting periods.
Among other recommendations, the Society urged CARB to:
· Adopt a substituted-compliance pathway that would allow companies to satisfy SB 253 obligations using greenhouse gas emissions reports prepared under other GHG Protocol-aligned reporting regimes, such as the EU CSRD and ISSB/IFRS S2-based frameworks;
· Avoid or minimize reporting requirements and templates that create duplicative reporting obligations or deviate from the Greenhouse Gas Protocol;
· Reconsider implementation timelines and reporting deadlines in light of operational feasibility, data availability, and assurance readiness concerns;
· Allow flexibility for Scope 3 reporting consistent with the current GHG Protocol, including the ability to omit de minimis or otherwise non-decision-useful categories and activities; and
· Reevaluate CARB’s current compliance cost estimates in light of member survey data and practical implementation considerations.
The Society’s letter also reiterates concerns previously raised during CARB’s implementation process regarding reporting timelines, interoperability, Scope 3 feasibility, assurance readiness, reporting templates, and California-specific requirements that may increase compliance burdens and undermine comparability with existing global reporting frameworks.
The Society emphasized throughout the letter that SB 253 expressly requires CARB to structure reporting requirements in a manner that minimizes duplication of effort and facilitates interoperability with other national and international greenhouse gas reporting regimes aligned with the Greenhouse Gas Protocol.
Our comments reflect extensive prior engagement from Society members and their colleagues with substantial practical experience in GHG reporting and sustainability disclosure frameworks, as well as the efforts and expertise of our lead and participating drafters, including members associated with Freshfields, Jones Day, Ropes & Gray, and Sullivan & Cromwell, which we greatly appreciate.
Access additional resources on our Climate Disclosure page.