Sustainability now: What’s next for California climate reporting?

California’s climate disclosure laws are entering a critical phase as key compliance deadlines approach. SB 253 (the Climate Corporate Data Accountability Act) requires companies to report greenhouse gas (GHG) emissions in accordance with the Greenhouse Gas Protocol, while SB 261 (Greenhouse gases: climate-related financial risk) mandates disclosure of climate-related financial risks aligned with the Task Force on Climate-related Financial Disclosures (TCFD) or an equivalent framework. Although SB 261 is currently on hold due to litigation, companies should continue preparing. In this episode, we break down the latest developments from the California Air and Resources Board (CARB), what companies need to report in 2026, and how to prepare amid ongoing regulatory and legal uncertainty. In this episode, we discuss the latest developments from the California Air Resources Board (CARB), 2026 reporting requirements, and how to navigate ongoing regulatory and legal uncertainty. In this episode, we break down the latest developments from the California Air and Resources Board (CARB), what companies need to report in 2026, and how to prepare amid ongoing regulatory and legal uncertainty. In this episode, we discuss: 2:50 Deadline for SB 253 (GHG) reporting 4:39 Reporting requirements for SB 253 13:21 Deadline for SB 261 (climate risk) reporting 16:52 Reporting requirements for SB 261 20:43 What to expect from CARB in 2026 24:20 Applicability considerations and key exemptions For more on the California sustainability laws, read our In depth , California climate reporting–SB 253 and SB 261 explained . Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and

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Sustainability now: What’s next for California climate reporting? is an episode from PwC's CFOdirect podcast by PwC.

This episode is 30:31 long.

This episode was published on Feb 17, 2026.

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