
The California Air Resources Board (CARB) released a document with responses to frequently-asked questions (FAQ) related to the development of California’s Corporate Greenhouse Gas Reporting Program, established by Senate Bill (SB) 253 (Wiener, 2023; codified in Health & Safety Code § 38532), and the Climate-Related Financial Risk Disclosure Program, authorized by SB 261 (Stern, 2023; codified in Health & Safety Code § 38533), as amended by SB 219 (Wiener, 2024; amending Health and Safety Code §§ 38532 and 38533).
The FAQ responds to questions and feedback that CARB received during its May 29, 2025 Virtual Public Workshop and from its solicitation for input on how the two bills would be most effectively implemented. The FAQ also provides guidance to covered entities and the public about reporting emissions and climate-related financial risk.