加州CARB推行靈活策略，助企業平穩適應溫室氣體披露新規

加州空氣資源局（CARB）近日宣布，為協助企業適應《SB 253法案》中要求的全面溫室氣體排放披露義務，將在初期採取靈活的執行策略。這一舉措旨在為企業提供充分時間建立或完善排放數據收集體系，從而逐步實現合規，並進一步推動全州在應對氣候變化方面的領導地位。

The California Air Resources Board (CARB) recently announced that it will adopt a flexible implementation strategy in the early stages to help companies adapt to the comprehensive greenhouse gas emissions disclosure obligations required by the SB 253 Act. This initiative is intended to provide companies with sufficient time to establish or improve emissions data collection systems to gradually achieve compliance and further promote the state's leadership in combating climate change.

CARB在12月5日的公告中指出，企業在適應範疇1（Scope 1）和範疇2（Scope 2）排放報告義務的過程中可能面臨挑戰，特別是對於尚未系統化收集相關排放數據的企業而言。公告中提到， 「企業可能需要一定的時間來實施新的數據收集流程，以完整披露範疇1與範疇2的排放數據。」

CARB pointed out in its announcement on December 5 that companies may face challenges in adapting to Scope 1 and Scope 2 emissions reporting obligations, especially for companies that have not yet systematically collected relevant emissions data. The announcement mentioned, "Companies may need some time to implement new data collection processes to fully disclose Scope 1 and Scope 2 emission data."

同時，CARB強調，該執行寬限期並非對《SB 253法案》原有報告要求的重新詮釋，而是一種務實的過渡策略， 「希望企業能充分利用這段過渡期，儘快邁向全面合規。」

企業應主動利用過渡期迎接挑戰

針對這一公告，KPMG美國可持續發展負責人莫拉·霍奇（Maura Hodge）發表了評論，呼籲企業應抓住這段時間加快內部能力建設。霍奇指出， 「CARB的寬限期為企業提供了寶貴的緩衝時間，以建立可靠的排放報告基礎設施，但這並不意味企業可以放鬆警惕。」

At the same time, CARB emphasized that this implementation grace period is not a reinterpretation of the original reporting requirements of the "SB 253 Act", but a pragmatic transition strategy. "We hope that companies can make full use of this transition period and move toward full compliance as soon as possible."

Enterprises should proactively use the transition period to meet challenges

In response to this announcement, KPMG US head of sustainability Maura Hodge commented, calling on companies to seize this time to accelerate internal capacity building. "CARB's grace period provides companies with valuable buffer time to establish a reliable emissions reporting infrastructure, but it does not mean that companies can relax their vigilance," Hodge said.

霍奇進一步表示，這段過渡期應被視為為合規做好準備的重要契機，而非懈怠的理由。 「過渡期反映了對實施挑戰的務實態度，但企業仍需認識到，全面的排放數據披露已成為不可忽視的商業需求。」

《SB 253法案》：開啟企業排放透明化新時代

《SB 253法案》於2023年10月由加州州長加文·紐森（Gavin Newsom）簽署，是全球領先的氣候立法之一，旨在提高企業排放數據透明度並推動綠色經濟發展。法案的規定影響廣泛，預計將涉及超過5300家在加州運營的企業。

主要規定包括：

CARB的公告還重申，《SB 253法案》的披露要求與《SB 261法案》共同構成加州應對氣候變化的核心政策。《SB 261法案》則要求年收入超過5億美元的企業披露其氣候相關的財務風險與應對策略，進一步完善加州的氣候數據生態系統。

Hodge further said that this transition period should be viewed as an important opportunity to prepare for compliance, rather than a reason to slack off. "The transition period reflects a pragmatic approach to implementation challenges, but companies still need to recognize that comprehensive emissions data disclosure has become a business need that cannot be ignored."

"SB 253": Opening a new era of corporate emissions transparency

The SB 253 bill, signed by California Governor Gavin Newsom in October 2023, is one of the world's leading climate legislation, aiming to improve corporate emissions data transparency and promote the development of the green economy. The bill's provisions are wide-ranging and are expected to affect more than 5,300 businesses operating in California.

The main provisions include:

CARB’s announcement also reiterated that the disclosure requirements of “SB 253” and “SB 261” together constitute California’s core policies to combat climate change. "SB 261" requires companies with annual revenue of more than $500 million to disclose their climate-related financial risks and response strategies to further improve California's climate data ecosystem.

修訂法案提供更多靈活性與支持

在今年9月簽署的《SB 219法案》中，加州政府針對《SB 253》和《SB 261法案》進行了一系列修訂，保留了原定的披露時間表，但賦予CARB更大的操作靈活性，並允許企業在合規進程中擁有更多準備時間。

根據修訂後的條款，部分規範細節的公佈和執行方式仍在完善中，這進一步為企業的過渡提供了支持。同時，CARB的最新公告則將這一靈活性延伸至執行層面，為企業提供緩衝期，以適應新規範的實施挑戰。

Amend the bill to provide more flexibility and support

In the "SB 219" bill signed in September this year, the California government made a series of amendments to "SB 253" and "SB 261", retaining the original disclosure schedule, but giving CARB greater operational flexibility and allowing companies to have more preparation time during the compliance process.

According to the revised terms, the way in which some regulatory details are announced and implemented is still being improved, which further supports the transition of enterprises. At the same time, CARB’s latest announcement extends this flexibility to the implementation level, providing companies with a buffer period to adapt to the implementation challenges of the new regulations.

California leads unwavering pace in global climate action

加州引領全球氣候行動的堅定步伐

作為全球第五大經濟體，加州一直致力於通過政策創新和領先行動推動可持續發展目標的實現。CARB的這一公告充分展現了加州政府在氣候行動方面的靈活與務實。

As the fifth largest economy in the world, California has been committed to promoting the realization of the Sustainable Development Goals through policy innovation and leading actions. This announcement from CARB fully demonstrates the flexibility and pragmatism of the California government in climate action.

加州空氣資源局的執行寬限期為企業提供了一個穩健的過渡期，但同時也明確強調了氣候數據透明化的最終目標。這一策略不僅為企業的運營帶來挑戰，也為其創新與發展提供了新的契機。正如霍奇所說， 「這段過渡期是企業提升數據管理能力的重要階段，而加州的這一決策無疑將為全球企業應對氣候挑戰樹立榜樣。」

The California Air Resources Board’s enforcement grace period provides businesses with a robust transition period, but also clearly emphasizes the ultimate goal of climate data transparency. This strategy not only brings challenges to the company's operations, but also provides new opportunities for its innovation and development. As Hodge said, "This transition period is an important stage for companies to improve their data management capabilities, and California's decision will undoubtedly set an example for global companies to address climate challenges."

隨著執行期限的臨近，企業需迅速行動，主動適應政策變革，在推動自身綠色轉型的同時，助力加州乃至全球的可持續發展進程。

As the implementation deadline approaches, companies need to act quickly, proactively adapt to policy changes, and while promoting their own green transformation, help the sustainable development process of California and the world.