CARB Defers Enforcement in First Year of California’s Corporate Climate Disclosure Law

The California Air Resources Board (CARB) will “exercise enforcement discretion” for 2026 under SB 253, known as the Climate Corporate Data Accountability Act. CARB said in its December 5, 2024 Enforcement Notice that it will not take enforcement action for incomplete Scope 1 and Scope 2 emissions reporting in 2026 provided companies demonstrate a “good…