At a public hearing held February 26, 2026, the California Air Resources Board (CARB) approved a resolution to adopt initial regulations implementing California’s landmark climate reporting and disclosure laws, the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB 261), which will require private and public companies whose revenues exceed certain thresholds to report greenhouse gas (GHG) emissions and disclose climate-related financial risks, respectively. In its resolution, CARB largely adopted the regulations proposed by staff in December 2025.