カリフォルニア州の企業温室効果ガス報告：要件明確化と2026年報告期限延期の規則改正予告
専門家の視点
カリフォルニア州の温室効果ガス報告規則の期限が3カ月延期され、規則の明確化のために手続きが一旦差し戻されました。実体として、2026年8月の報告期限が11月にずれ込んだこと、そして規則がまだ最終確定していないという不確実性が残る点が重要です。CARBは「明確化」という物語でこの動きを説明していますが、裏には執行準備の遅れや、企業側の準備期間と規則確定のタイミングが噛み合わないという制度運用上の非対称性があります。 期待レイヤーでは、企業は一時的な猶予を得たものの、結局は報告義務を果たさなければならず、投資家から見れば気候関連開示の確実性が後退したと映るリスクがあります。ここでの核心は「明確化のために延期する」という説明が、本当に企業の負担軽減になるのかという点です。変更内容が追加コストや解釈変更を伴う場合、かえって混乱を招く可能性もあります。構造的なズレは、物語（明確化・負担軽減）と実体（規則確定の遅れ・不確実性の継続）が乖離している点にあります。日本企業含む報告対象者は、この間にも自社の算定体制を固める必要があり、規則確定を待つだけでなく、複数のシナリオに備える行動が求められます。
Having trouble viewing this email? View it as a Web page. The California Air Resources Board (CARB) is updating its regulatory proposal to defer the reporting deadline for entities to report Scope 1 and Scope 2 greenhouse gas (GHG) emissions from August 10, 2026, to November 10, 2026. This three-month deferral will give reporting entities additional time following the formal adoption of Proposed California Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Initial Regulation, if approved by the Office of Administrative Law (OAL), at Title 17, California Code of Regulations (CCR), Article 6, sections 96070-96077 (the “Initial Regulation”). In addition, CARB will be proposing limited changes to the regulation to clarify certain requirements and will make these available for comment as part of a forthcoming 15-day public comment period. Because this step may delay finalizing this regulatory package, as noted above CARB will propose, as part of this 15-day change, a three-month deferral in the reporting deadline. A new proposed reporting deadline of November 10 will help ensure reporting entities have additional clarity following approval of the final regulation before reporting is due. On February 26, 2026, the Board approved the Initial Regulation, which establishes a fee component and sets the first-year reporting deadline under Health and Safety Code (HSC) § 38532. The Initial Regulation and associated rulemaking documents submitted to OAL for final review and approval have been withdrawn by CARB to allow more time to make limited changes to clarify certain requirements. CARB will make these available for comment as part of a 15-day public comment period and will subsequently re-submit the regulation to OAL. Notice of this 15-day public comment period will be forthcoming. To view rulemaking documents, visit the program regulation webpage. CARB has released several resources to assist entities in preparing and submitting 2026 Scope 1 and
本文は配信元の記事から取得した抜粋です。
配信元の記事を読む →