California executive brief cover page

Watershed Guide

Executive summary: How Companies are responding to the SB 261 stay & new CARB guidance

With a temporary pause on SB 261 and uprated SB 253 guidance, California’s climate disclosure landscape shifted. But across our conversations with customers, a clear pattern has emerged as most are still moving forward with their planned disclosures.

In this executive summary, you’ll find more about:

  • What CARB expects in 2026
  • What companies across sectors are doing in response to CARB’s guidance
  • How leading businesses are preparing for next steps
  • How Watershed can help

This summary includes actionable guidance for executives planning their next steps in regard to California climate disclosures. You’ll come away with insights on how to manage your disclosure planning in the weeks and months ahead.

California executive brief cover page

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How Companies are responding to the SB 261 stay & new CARB guidance – Watershed