加州空气资源委员会企业气候披露法规10月12日生效 首批排放报告11月10日截止
Sacramento——加州行政法办公室（Office of Administrative Law）10月12日批准加州空气资源委员会（California Air Resources Board，CARB）的企业气候披露法规，法规同日生效：在加州经营的大型企业，首批温室气体排放报告定于11月10日截止提交，CARB 已向受覆盖企业发出提醒函。
该法规落实两部州法。SB 253 覆盖年收入超过10亿美元、在加州经营的美国企业，要求其报告范围一与范围二温室气体排放，2027年起扩大至供应链的范围三排放；SB 261 覆盖年收入超过5亿美元的企业，要求其每两年提交一次气候相关财务风险报告。CARB 在今年6月撤回并修订法规后，将 SB 253 的首个报告截止日从8月10日推迟到11月10日。法规同时定下收费办法：按 CARB 年度项目成本除以受覆盖企业数量分摊，此前工作人员的估算为 SB 253 每家约3,106美元、SB 261 每家约1,403美元。
需要注意的是，联邦上诉法院在2025年末暂停了 SB 261 的执行，相关诉讼仍在继续；SB 253 未受影响，继续执行。
信息来源：加州行政法办公室批准文件、California Gazette（10月12日）
CARB's Corporate Climate Disclosure Regulation Takes Effect; First Emissions Reports Due November 10
SACRAMENTO — California's Office of Administrative Law approved the California Air Resources Board's (CARB) corporate climate disclosure regulation on October 12, 2026, and the rule took effect the same day. It sets November 10, 2026 as the first deadline for large companies doing business in California to report their Scope 1 and Scope 2 greenhouse gas emissions, and CARB has sent reminder letters to covered companies.
The regulation implements two state laws. SB 253 covers U.S.-based entities with more than $1 billion in annual revenue that do business in California, with reporting expanding to Scope 3 supply-chain emissions beginning in 2027. SB 261 requires biennial climate-related financial risk reports from entities with more than $500 million in revenue. CARB moved the first SB 253 deadline from August 10 to November 10 after withdrawing and revising the rule in June. Fees are calculated by dividing CARB's annual program costs by the number of covered entities; earlier staff estimates were $3,106 for SB 253 and $1,403 for SB 261.
A federal appeals court halted enforcement of SB 261 in late 2025 while litigation continues, but left SB 253 in place. (GSM, from the OAL approval and California Gazette, Oct. 12)
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图片来源：图：El Segundo 炼油厂区航拍（来源：Wikimedia Commons，CC BY-SA 2.0）。
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