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The Schellman Blog

Josh Carrington

Josh Carrington is a Technical Lead at Schellman & Company, LLC, based in Richmond, Virginia, specializing in greenhouse gas emissions inventories, sustainability assurance, and regulatory compliance. With over 5 years of experience across the climate and sustainability space, Josh brings deep expertise in California's regulatory landscape, particularly the current CARB requirements governing climate disclosure and emissions reporting. Prior to joining Schellman in 2024, he was part of Ernst & Young's Climate Change and Sustainability Practice, where he led and supported greenhouse gas emissions quantification and environmental KPI projects across Technology, Manufacturing, Consumer Goods, Mining, and Entertainment sectors. A double major in Accounting and Finance from Virginia Tech University, Josh leverages technical accounting expertise and fluency with CARB regulations to advance client compliance in emissions calculation and sustainability assurance.

Blog Feature

ESG

California’s SB 253 Climate Disclosure and Sustainability Compliance Requirements

By: Ben Montalbano
September 29th, 2026

California's landmark climate disclosure laws, SB 253 (the Climate Corporate Data Accountability Act) and SB 261 (the Climate-Related Financial Risk Act), have been anything but static since they were first signed in 2023. Deadlines have shifted, a federal appeals court has intervened, and the California Air Resources Board (CARB) is still fleshing out how companies will need to comply.

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“Schellman” is the brand name under which Schellman & Company, LLC and Schellman Compliance, LLC provide professional services. Schellman & Company, LLC and Schellman Compliance, LLC practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Schellman & Company, LLC is a licensed certified public accounting firm (Florida license number AD62941) registered with the Public Company Accounting Oversight Board (PCAOB) that provides attest services to its clients, and Schellman Compliance, LLC provides nonattest cybersecurity and compliance professional services to its clients. Schellman Compliance, LLC is not a licensed CPA firm. Schellman & Company, LLC and Schellman Compliance, LLC are independently owned and are not liable for the services provided by any other entity providing services under the Schellman brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by Schellman & Company, LLC and Schellman Compliance, LLC.