CARB updates FAQs on California climate disclosure requirements (updated Nov 17, 2025) covering SB 261 implementation topics

CARB updated its FAQ document for the California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Programs (SB 253/SB 261). The FAQs provide CARB’s implementation interpretations on topics such as program definitions and how CARB is approaching regulatory development and initial reporting expectations relevant to SB 261. Compliance teams should use the FAQs as an official reference for CARB’s current interpretations and planned regulatory approach when designing SB 261 reporting processes and governance.