I recently published a post questioning the legality of the California Air Resources Board's Enforcement Notice. The California legislature charged CARB with the responsibility of implementing SB 253 (Wiener) and SB 261 (Stern), both as amended by SB 219 (Wiener, Statutes of 2024). These bills, both enacted in 2023, require business entities formed under the laws of California, the laws of any other state of the United States or the District of Columbia, or under an act of the Congress of the United States to report specified greenhouse gas (GHG) emissions and climate related financial risks. Although these bills require disclosures by businesses meeting specified annual gross revenue thresholds, they will impose significant financial burdens on smaller businesses. 

Last month, the CARB issued a notice soliciting public input concerning these bills. This is a prelude to formal rulemaking by the CARB. The deadline for comments is February 14, 2025. It remains to be seen, however, whether either of these bills will survive constitutional challenge. See As Foretold, California's New Forced Speech Laws Are Being Challenged.