Insights > Briefings > BRIEFING: California corporate disclosure rule’s Scope 3 phase-in draws competing calls on coverage, flexibility

BRIEFING: California corporate disclosure rule’s Scope 3 phase-in draws competing calls on coverage, flexibility

Published 23:09 on July 21, 2026 / Last updated at 23:09 on July 21, 2026 / / Americas (US & Canada), Insights (Briefings), Net Zero Transition (Industrial Decarbonisation, Investment, Reporting & Disclosure)

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California regulator ARB would initially require large companies covered by its corporate climate disclosure rule to report five of the 15 Scope 3 emissions categories from 2027, under a proposed phase-in that drew competing calls on Tuesday for broader coverage and greater industry flexibility.
California regulator ARB would initially require large companies covered by its corporate climate disclosure rule to report five of the 15 Scope 3 emissions categories from 2027, under a proposed phase-in that drew competing calls on Tuesday for broader coverage and greater industry flexibility.


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