California Climate Accountability Member Guide
California Climate Accountability Member Guide
California has enacted the most comprehensive corporate climate disclosure requirements in the country through three related bills, SB 253, SB 261, and SB 219, often referred to together as “the 200s.” Starting in 2026, these laws require large companies doing business in California, including most of the country’s largest meat packers, processors, and distributors, to publicly report greenhouse gas emissions and climate-related financial risk.
The California Air Resources Board (CARB) is the implementing agency. CARB adopted its initial regulation on February 26, 2026, setting fees, key definitions, and the first reporting deadline. A second rulemaking covering 2027 reporting, including Scope 3 emissions and assurance, is now underway, with a formal Notice of Proposed Rulemaking expected later in 2026
