What new California environmental regulations start in 2026?
Executive summary
California will roll out major environmental rules in 2026 that affect retailers, manufacturers and large companies: a statewide ban on single‑use carryout plastic bags at point of sale begins January 1, 2026 (SB 1503) [1], while mandatory climate disclosures — SB 261’s climate‑risk reports are due by January 1, 2026 and SB 253’s greenhouse‑gas disclosures (Scope 1–3) start phased reporting in 2026–2027 with an initial reporting deadline proposed for August 10, 2026 [1] [2] [3]. Other 2026 compliance actions and agency rulemakings (CalRecycle, CARB) are ongoing and subject to delays, legal challenges and temporary enforcement guidance [4] [5] [6].
1. Plastic‑bag crackdown goes statewide on January 1, 2026
The Legislature’s update to bag law, SB 1503 (which replaces SB 270), prohibits grocery stores, retailers, convenience shops and most other sellers from providing single‑use plastic “carryout bags” at the point of sale beginning January 1, 2026 [1]. Local summaries and legal analyses note this tightens existing restrictions and creates a uniform statewide standard that retailers must follow [1].
2. Two landmark climate disclosure laws converge on 2026 reporting
California’s twin corporate climate laws impose near‑term reporting obligations: SB 261 requires covered entities to prepare and publish climate‑related financial risk reports by January 1, 2026, while SB 253 (the Climate Corporate Data Accountability Act) triggers GHG disclosures beginning in 2026 for Scope 1 & 2 and 2027 for Scope 3, with a first‑year SB 253 filing date proposed in summer 2026 [2] [3] [7]. Regulators at the California Air Resources Board (CARB) have been running workshops and issuing provisional guidance as they develop implementing regulations [2] [8].
3. Who must report — and what they must disclose
SB 261 applies to entities doing business in California above the revenue threshold and requires a biennial climate risk report posted publicly; SB 253 requires reporting entities to measure emissions per the Greenhouse Gas Protocol and disclose Scope 1 and 2 emissions in 2026, with Scope 3 disclosures phased in from 2027 [8] [9] [7]. Legal analyses and accounting firms emphasize that SB 253 includes third‑party assurance requirements that will phase in beginning in 2026 [10].
4. Rulemaking delays, enforcement pauses and litigation complicate the start
Although statutory deadlines remain, CARB rulemaking has been delayed by public comment volume; draft rules and final texts have slipped and CARB has signaled staggered deadlines — for example proposing August 10, 2026 as an SB 253 reporting deadline — and issued enforcement guidance in late 2025 clarifying limits on immediate enforcement of SB 261 amid litigation [3] [5] [6]. Multiple sources note ongoing federal litigation and a November 2025 Ninth Circuit order that led CARB to say it would not enforce SB 261’s January 1, 2026 deadline against covered entities while the appeal proceeds [6].
5. Business impact: compressed timelines, data and assurance burdens
Advisory firms and law firms advise that the rules require companies to collect auditable 2025 emissions data for 2026 filings and to upgrade systems for traceability, version control and assurance — a short window that could impose steep implementation costs and penalties for non‑filing, late filing or other violations if enforcement proceeds [11] [10]. CARB and consultants have proposed fee structures and initial‑year enforcement relief, but companies are being urged to prepare now [5] [3].
6. Wider regulatory package: textiles, EPR and other 2026 triggers
Beyond climate reporting and bag bans, California enacted extended producer responsibility for textiles (SB 707 / Responsible Textile Recovery Act) and other product‑focused rules that put deadlines on program formation and CalRecycle approvals in 2026, with some implementing regulations due later [1] [4]. Attorneys highlight that many product‑distribution restrictions have effective dates beginning January 1, 2026 even when CalRecycle rulemaking continues [12] [4].
7. Two interpretations — strict timeline versus staged compliance
One interpretation from state sponsors and many advisers is that statutory compliance dates remain in force and businesses should ready themselves for 2026 filings [7] [11]. A competing — and practical — view reflected in agency guidance and legal steps is that enforcement and exact deadlines may be softened or shifted by CARB guidance, delayed rulemakings and court actions, creating a window of regulatory flux for affected parties [6] [5].
8. What reporting officers and retailers should do now
Retailers must prepare for the single‑use bag ban effective Jan. 1, 2026 (inventory sell‑through rules and exceptions are noted in summaries) and producers should monitor CalRecycle PRO application windows [1] [12]. Companies in scope of SB 253/261 should inventory 2025 emissions data, consult CARB provisional guidance, consider assurance pathways, and track CARB’s early 2026 rules and any court developments [9] [2] [5].
Limitations: available sources do not mention every 2026 environmental rule across California; this briefing relies on the provided materials and highlights the most consistently cited 2026‑effective measures [1] [2] [3] [6] [4].