California signals it is serious on climate reporting: New rules, firm deadlines, and what companies should do now

In November 2025, when we last reported on the state of climate disclosures in California, there was still some hesitation among companies whether to proceed or wait, amid ongoing litigation and regulatory uncertainty. Since then, the California Air Resources Board (CARB) has provided clarity on several points, including definitions and timelines, meaning the “wait” option […]