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# Audit, Compliance and Risk Blog

## [California provides checklist for required climate-related reporting](https://blog.stpub.com/california-provides-checklist-for-required-climate-related-reporting)

 Posted by [Jon Elliott](https://blog.stpub.com/author/jon-elliott) on Thu, Oct 09, 2025

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[![](https://blog.stpub.com/hubfs/Climate2-1.png) ](https://blog.stpub.com/california-provides-checklist-for-required-climate-related-reporting)

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](https://blog.stpub.com/california-enacts-two-new-climate-related-reporting-laws)), and amended in 2024 (SB 219 (Wiener); I wrote about it [HERE](https://blog.stpub.com/california-revises-greenhouse-gas-emission-and-financial-risk-reporting-laws)). The remainder of this note summarizes SB 261 and ARB’s draft checklist. 

[Read More](https://blog.stpub.com/california-provides-checklist-for-required-climate-related-reporting)

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 Tags: [sustainability](https://blog.stpub.com/topic/sustainability), [ARB](https://blog.stpub.com/topic/arb), [compliance](https://blog.stpub.com/topic/compliance), [Environmental Regulations](https://blog.stpub.com/topic/environmental-regulations), [Corporate Sustainability](https://blog.stpub.com/topic/corporate-sustainability), [Climate Disclosure](https://blog.stpub.com/topic/climate-disclosure), [ESG Reporting](https://blog.stpub.com/topic/esg-reporting), [SB261](https://blog.stpub.com/topic/sb261), [CARB](https://blog.stpub.com/topic/carb), [Corporate Risk](https://blog.stpub.com/topic/corporate-risk)

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