EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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The California climate disclosure laws require public and private entities that conduct business in the state and meet certain annual revenue thresholds to provide climate-related disclosures. This publication highlights important aspects of the initial regulation approved by CARB at its 26 February 2026 meeting.