CARB updates FAQ document on California climate disclosure requirements (updated Nov 17, 2025) including SB 261 applicability and definitions

CARB published an updated FAQ document (updated Nov 17, 2025) addressing regulatory development and initial reporting considerations for California’s climate disclosure requirements, including SB 261. The FAQ provides CARB staff interpretations relevant to scoping (e.g., concepts used to evaluate revenue/doing business in California) and clarifies practical questions for entities planning disclosures. Compliance teams should use the FAQ as current CARB interpretive guidance while tracking formal regulations and any post-injunction changes to enforcement posture or timing.