加州空气资源委员会（CARB）宣布已批准通过《加州温室气体报告与气候财务风险披露初步条例》。这项新
法规要求数千家美国企业披露其价值链排放情况，并提交气候相关财务风险报告。
根据新规实施安排，CARB将2026年8月10日设立为企业提交温室气体（GHG）排放年度报告的首个截止日期。
英文原文如下：
California Sets August 2026 Deadline for First Corporate Climate Reports
The California Air Resources Board (CARB) announced that it has approved the adoption of the California Greenhouse Gas Reporting and Climate Financial Risk Disclosure Initial Regulation, a new law requiring thousands of U.S. companies to disclose their value chain emissions and report on climate-related financial risks.
As part of the adoption of the new regulation, CARB established August 10, 2026 as the first-year disclosure deadline for reporting of corporate greenhouse gas (GHG) emissions.
