Yesterday, the California Air Resources Board held its second marathon virtual public workshop on California's pending corporate climate disclosure laws. These laws will require subject companies to publicly report on greenhouse gas emissions (SB 253) and climate risk (SB 261). At the workshop, CARB addressed the "who," "what," "how" and "when" of the laws. Among other things, this included new CARB proposals relating to scoping, recommendations for climate risk reporting and the due date for the first GHG emissions reports. CARB also provided initial high-level thoughts on assurance. This post provides a detailed discussion of the workshop.