Securities,
Environmental & Energy,
Corporate,
Administrative/Regulatory
Oct. 20, 2025
California's climate reporting rules are about to get real
The California Air Resources Board released a preliminary list of in-scope entities and draft guidance on the state's mandatory climate reporting requirements. Certain companies doing business in California will have to publicly post their first reports on or before Jan. 1, 2026, in accordance with the guidance.





Maureen F. Gorsen
Partner
Sidley Austin LLP
Phone: (310) 595-9644
Email: maureen.gorsen@sidley.com
Georgetown University Law Center; Washington DC
Maureen is a member of Sidley's Environmental practice, focusing on enforcement defense and regulatory compliance.

Caleb J. Bowers
Senior Associate in the Environmental Group
Sidley Austin LLP
Phone: (213) 896-6628
Email: cbowers@sidley.com



Do you manage a company with over $500 million in annual revenue? Is your company doing business in California ($700,000 in annual sales in California)? Is your entity listed on the preliminary roster of companies subject to California's new climate reporting requirements?
As California transitions from voluntary to mandatory climate reporting, the California Air
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