Responsible Investor

California Sets August Deadline for GHG Emissions Reporting

California’s Air Resources Board has set an August 2024 deadline for companies to file mandatory greenhouse‑gas (GHG) emissions reports covering Scope 1 and Scope 2 emissions. The state’s climate‑action statutes, including AB 32 and SB 32, require detailed carbon accounting to enforce its cap‑and‑trade program. Scope 3 disclosures have been pushed back to 2027, pending the outcome of ongoing litigation challenging the reporting mandate. The move signals a tighter regulatory environment for ESG reporting in one of the nation’s largest economies.