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Course Details

This CLE webinar will guide attorneys and in-house counsel through the latest developments in California's expansive climate disclosure laws, including SB 253 (GHG emissions reporting) and SB 261 (climate-related financial risk disclosures). The panel will address the California Air Resources Board's (CARB) recently released July 2025 FAQs, updated timelines, public docketing process, and "good-faith" enforcement guidance, as well as litigation challenges that may affect future compliance obligations.

Description

California's regulations cover a range of companies "doing business" in the state exceeding specific revenue thresholds. Counsel must be ready to guide clients on applicability, deadlines, and disclosure processes. The panel will discuss how to construe CARB's latest procedural guidance, tackle data collection challenges, and integrate TCFD/ISSB-aligned reporting frameworks. The discussion will also explore executing compliance, including governance, internal controls, vendor and supply-chain contracting, and preparing for assurance requirements.

The panel will discuss litigation risks and constitutional challenges to SB 253 and SB 261, as well as effective methods to align California's requirements with SEC climate rules and California's AB 1305 on voluntary carbon market disclosures.

Listen as our expert panel covers how to assess company applicability and build compliance systems as well as advise clients on continuing developments in California's climate disclosure laws.

Outline

I. Introduction and definitions

II. Deadlines and disclosure mechanics

A. SB 261 Jan 2026 reports

B. CARB public docket

C. SB 253 phased GHG reporting

III. Changes in CARB's July 2025 FAQs

A. Enforcement discretion, reporting periods

B. Procedural clarifications

IV. Litigation and constitutional challenges; status and practical implications

V. Operating compliance: governance, data management, vendor contracting

VI. Intersection with SEC climate rule and AB 1305

VII. Practitioner takeaways

Benefits

The panel will review these and other critical issues:

  • Covered entities, current deadlines, and CARB's docketing requirements for SB 261
  • Using CARB's July 2025 FAQs to create actionable compliance plans
  • Litigation risk and why disclosures proceed absent a stay
  • Developing internal controls and data strategies aligned to TCFD/ISSB
  • Aligning with AB 1305, SEC climate rules, and CSRD to streamline compliance