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.