The SBTi publishes an updated version of its Forest, Land and Agriculture (FLAG) Guidance

The Science Based Targets initiative (SBTi) has published Version 1.2 of its Forest, Land and Agriculture (FLAG) Science-Based Target-Setting Guidance. This is designed to help make ambitious climate action more accessible and actionable for companies operating in this high-impact sector.

The updated FLAG Guidance will go into effect immediately. All companies that are required to set FLAG targets, and submit targets in 2026 or later, including before Version 1.2 was published, must align their no-deforestation commitments with the updated requirements. Companies that submitted targets for validation in 2025, but whose FLAG targets are not yet approved, may voluntarily align no-deforestation commitments with Version 1.2 requirements.

The new version introduces five targeted updates comprising: 

• Alignment with the Greenhouse Gas Protocol’s (GHGP) Land Sector and Removals Standard by requiring companies that have already set non-FLAG targets, and are also required to set FLAG targets, to do so before the end of their five-year review period, rather than within six months of the Land Sector and Removals Standard’s publication.
• No-deforestation target date. Companies setting FLAG targets for the first time have up to two years after submitting their targets for validation to eliminate deforestation, with an absolute deadline of December 31, 2030 for submissions after 2028.
• The expected deforestation cutoff date remains 2020 or earlier. In specific cases where 2020 is not feasible, companies must set a cutoff date no later than three years prior to submission of their first FLAG targets for SBTi validation.
• Updated commodity requirements under no-deforestation commitments to include the main deforestation-linked commodities globally.
• A requirement to publish documentation that demonstrates how companies will deliver their no-deforestation commitments.

The revision of the FLAG Guidance was informed by public consultation and input from subject-matter experts. The updates were approved by the SBTi Technical Council and adopted by the Board of Trustees.

They reflect the critical role of ending deforestation and cutting emissions across the supply chain, while ensuring that target setting and no-deforestation commitments remain practical to implement and aligned with established frameworks.

Karl Downey, Head of Sector Standards at the SBTi, said:

“Land-sector climate action is critical to protect long-term business value and secure resilient and stable supplies of key agricultural commodities. In setting science-based targets in line with the new version of the FLAG Guidance, and defining appropriate decarbonization strategies to implement those targets, companies can help to not only stabilize the climate but preserve the land on which their businesses depend.”