Numerous industry groups from across the country are faulting the California Air Resources Board’s (CARB) greenhouse gas-reporting template that thousands of companies can use to publicly divulge for the first time their emissions profiles as required by a landmark 2023 state law, while also reiterating calls for compliance delays. “[T]here are concerns that use of the Draft Reporting Template, which contains nearly 200 spreadsheet rows, is likely to result in over-reporting, impose undue administrative burdens, and compromise the accuracy and...