California Climate Reporting Moves Ahead with Digital Alignment in the Spotlight
CARB SB 253 Reporting Templates have been released by the California Air Resources Board (CARB) to guide large companies in reporting their Scope 1 and Scope 2 greenhouse-gas emissions starting in the 2026 reporting cycle. These templates are designed for organizations with annual revenues over USD $1 billion that do business in California, as required under the Climate Corporate Data Accountability Act (SB 253). The draft spreadsheet-based templates are open for public review, giving reporting teams an early opportunity to understand structure, data inputs, and disclosure expectations.
The CARB SB 253 Reporting Templates include standardized sections covering emissions boundaries, calculation methodologies, and optional metrics such as base-year comparisons and emissions intensity. Because the templates align closely with the Greenhouse Gas Protocol, companies already reporting under ISSB or EU CSRD may be able to leverage and reuse structured sustainability data across frameworks, reducing reporting effort and improving consistency.
Key Points
- Draft Templates Released for Review: CARB has introduced spreadsheet-based reporting templates and is seeking public feedback until October 27, 2025.
- Target Filers: Applies to large corporations doing business in California — particularly those reporting emissions for the first time.
- Template Coverage Includes:
- Emissions boundaries and scopes
- Calculation methodologies
- Optional disclosures such as emissions intensity and base-year comparisons
- Aligned with Global Standards: The templates integrate the Greenhouse Gas Protocol to improve consistency across reporting entities.
- Structured Data and XBRL Enablement:
- XBRL US has developed a conversion tool enabling digital, machine-readable reporting using XBRL.
- This supports automation, lowers reporting effort and improves data usability.
- Supports Multi-Framework Compliance: Companies already reporting under ISSB or EU CSRD may be able to leverage and repurpose structured ESG data.
- Digital Interoperability: The initiative reinforces California’s move toward machine-readable sustainability disclosures.
- Public Collaboration: Stakeholders are invited to contribute recommendations and technical feedback to improve future reporting templates.
The California Air Resources Board (CARB) is developing a proposed regulation for Board review in early 2026 to establish both a fee structure and the first reporting deadline under Health and Safety Code (HSC) § 38532. The fee component will cover program implementation costs authorized under HSC §§ 38532 and 38533, and the regulation will set the initial deadline for companies to report Scope 1 and Scope 2 greenhouse-gas emissions in 2026, as the statute does not specify an exact date.
This rulemaking does not change the January 1, 2026, statutory deadline under HSC § 38533, which requires covered companies to publish their climate-related financial risk reports on their websites and update them every two years. To enhance transparency, CARB will open a public docket on December 1, 2025, where companies can submit links to their published reports. The docket will stay open until July 1, 2026, providing public access for investors and consumers.
How Ez-XBRL Can Help
Ez-XBRL empowers organisations to transition seamlessly toward structured and compliant sustainability reporting:
- Template-to-XBRL Conversion
Accurate transformation of CARB emission templates into machine-readable XBRL format. - Data Mapping & GHG Methodology Alignment
Supporting consistency with the Greenhouse Gas Protocol across reporting cycles. - Validation & Quality Controls
Automated checks to minimise reporting errors and accelerate readiness. - Future-Proof ESG Reporting
Solutions aligned with evolving global frameworks including ISSB, CSRD and SEC climate regulations.
Whether you are preparing for your first SB 253 compliance cycle or scaling existing sustainability workflows — Ez-XBRL ensures you stay ahead with digitally aligned, regulator-ready disclosures.
Book a personalised walkthrough with our sustainability reporting experts.
