Audit, Compliance and Risk Blog

California provides checklist for required climate-related reporting

Posted by Jon Elliott on Thu, Oct 09, 2025

On September 2, 2025, the California Air Resources Board (ARB) posted a draft checklist with information to help targeted “covered entities” comply with requirements to provide “Climate Related Financial Risk Disclosure.” These Disclosures are required beginning January 1, 2026, in compliance with state legislation (SB 261 (Stern)) enacted in 2023 (which I wrote about HERE), and amended in 2024 (SB 219 (Wiener); I wrote about it HERE). The remainder of this note summarizes SB 261 and ARB’s draft checklist. 

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Tags: sustainability, ARB, compliance, Environmental Regulations, Corporate Sustainability, Climate Disclosure, ESG Reporting, SB261, CARB, Corporate Risk