Forest, Land and Agriculture (FLAG)
Is your company in a land-intensive sector? Explore our key resources and set Forest, Land and Agriculture (FLAG) climate targets to reduce land-based emissions and enhance carbon removals in line with science.
Guidance for land-intensive sectors
For companies operating in land-intensive value chains, integrating land-sector decarbonization into core business strategy is business critical.
By setting FLAG science-based targets and defining appropriate decarbonization strategies, companies can help stabilize the climate, preserve the land on which their businesses depend, and capture the many benefits of target setting.
Take science-based climate action now by setting FLAG targets to cut emissions and enhance carbon sinks, using our guidance, tools, and resources:
SBTi FLAG Guidance: Defines requirements, recommendations and methodologies for setting science-based FLAG targets.
SBTi FLAG Guidance in Brief: Provides an introduction to the guidance and key steps to get started in the target-setting process.
SBTi FLAG Getting Started Guide: Offers a diagram to help companies identify the submission type needed to meet the FLAG requirements.
SBTi FLAG Target-Setting Tool: Helps formulate FLAG targets.
SBTi Services Criteria Assessment Indicators: Outlines the major checks conducted by SBTi Services during the validation process.
The next few years are critical in the fight against climate change. Setting science-based targets in line with the SBTi FLAG Guidance and defining appropriate decarbonization strategies can drive a net-zero future that protects businesses’ interests and allows ecosystems to thrive and play a critical role in tackling climate change.
Update to FLAG Guidance
The SBTi has published Version 1.2 of its FLAG Guidance, introducing five targeted updates to Criteria 1 and 4, focused on implementation timelines and no-deforestation commitments. It also includes minor editorial updates reflecting the publication of the GHG Protocol Land Sector and Removals Standard.
These updates strengthen clarity and consistency for companies setting FLAG targets, making ambitious climate action more accessible and actionable, while aligned with key frameworks.
Version 1.2 of the FLAG Guidance is effective immediately. Companies submitting 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, and whose FLAG targets are not yet approved, may voluntarily align no-deforestation commitments with Version 1.2.
To understand what these updates mean for your company, read our latest blog and review the Main Changes Document.
Why take action?
The FLAG sector is one of the most affected by the impacts of climate change. But it is also a significant source of emissions. It represents 22% of global greenhouse gas (GHG) emissions - the third highest emitting sector after energy and industry.
To prevent the catastrophic impacts of climate change, tackle food crisis risks and enable the transformation to a global net-zero future, cutting land related emissions is paramount.
Key requirements of the SBTi FLAG Guidance
- Account for land-based emissions and removals: Include emissions from deforestation, land conversion, and business activities associated with the use of land (e.g., fertilizers, manure management, forest harvesting, etc.), as well as biogenic CO2 removals like restoring natural ecosystems, improving forest management, deploying silvopasture, and enhancing soil carbon sequestration on pasture and farmland. Read more on how FLAG pathways address carbon removals.
- Set near-term FLAG science-based targets: 5-10 year emissions reduction targets in line with climate science.
- Set long-term FLAG science-based targets: Use the SBTi Corporate Net-Zero Standard to set targets to reduce at least 72% of emissions by no later than 2050.
- Set a no-deforestation commitment: In line with the Accountability Framework initiative (AFi). This commitment is mandatory, without it, companies cannot set a FLAG target.
- Set science-based targets for energy/industry emissions: In addition to FLAG targets, set energy/industry targets covering all scope 1, 2 and 3 emissions.
When setting targets, companies in food production, food and beverage processing, food and staples retailing and tobacco are required to set FLAG science-based targets. This requirement also applies to companies in any other sector if FLAG-related emissions exceed 20% of their total scopes 1, 2, and 3 emissions.
The SBTi's wholly-owned subsidiary, SBTi Services, checks and validates the science-based targets of corporates, financial institutions, and small and medium-sized enterprises (SMEs).
By validating your targets with SBTi Services you will:
- Demonstrate that your climate goals are robust and credible to investors and customers.
- Ensure your targets for reducing emissions are aligned with the latest climate science.
- Gain reassurance that your goals will remain relevant in the near- and long-term through re-validation by SBTi Services following mandatory target recalculation.
So what are you waiting for? Visit the SBTi Services website to get started today!
- Project launch: This project started in February 2020.
- Public consultation: In 2022, a month-long public consultation was conducted for experts in the FLAG sector to provide feedback on the draft SBTi FLAG Guidance and Tool. We received over 1,600 comments from more than 165 organizations. Read the public consultation summary report. Acknowledging those comments we moved forward with the final version of the guidance and tool.
- Final publication: We launched the SBTi FLAG Guidance and Tool in September 2022. From May 1st, 2023, companies are required to account for their land-based emissions and set separate FLAG targets if relevant to their activities.
- Updates: In December 2023, the SBTi released a minor revision of the FLAG Guidance to facilitate understanding of the target-setting process. Learn more about these updates. That same year, the use of the timber and wood fiber pathway, included in the FLAG Target-Setting Tool, was temporarily paused. In March 2026, the SBTi published FLAG Guidance Version 1.2, strengthening clarity and consistency for companies setting FLAG targets, and reflecting publication of the GHG Protocol Land Sector and Removals Standard.
The SBTi FLAG Project was developed by the SBTi with support from WWF. We convened technical experts from the agriculture, forestry and other land use (AFOLU) sector and a corporate consultative group that provided expert advice throughout the project.
Consultative Group: This group consisted of individuals from the following organizations:
- AB InBev
- Arauco
- Cargill
- Danone
- General Mills
- IKEA
- International Paper
- Kimberly-Clark
- Klabin
- Mars
- McDonald's
- Nestlé
- P&G
- PepsiCo
- RCL Foods
- Sodexo
- Tyson
- Walmart
General stakeholder consultation. Both industry and non-industry representatives provided feedback on each project component through public consultation.
Funding for this project was provided by the Gordon & Betty Moore Foundation.
Setting FLAG science-based targets:
- SBTi FLAG Guidance
- SBTi FLAG Target-Setting Tool
- FLAG Methods Addendum
- FLAG Guidance in Brief
- FLAG Getting Started Guide
Background resources FLAG Guidance V1.2 update:
- Main Changes Document for Version 1.2 of the FLAG Science-Based Target-Setting Guidance
- Basis for Conclusions for Version 1.2 of the FLAG Science-Based Target-Setting Guidance
- SBTi FLAG Guidance V1.2 Public Consultation Feedback Log
- SBTi FLAG Guidance V1.2 Expert Working Group Meeting Minutes
- Urgent Revision of the SBTi FLAG Guidance V1.1 Criteria 1 and 4 for public consultation
- Summary: Urgent Revision of SBTi FLAG Guidance V1.1 Criteria 1 and 4
- Terms of Reference: Urgent Revision of SBTi FLAG Guidance V1.1 Criteria 1 and 4
Background resources FLAG Guidance V1.0:
FLAG Guidance launch
- Watch the webinar and download the slides (September 2022)
FLAG 2022 public consultation resources
- Read the summary of the SBTi FLAG Guidance public consultation feedback
- Watch the FLAG Guidance consultation webinar and download the slides (January 2022)
FLAG project kick-off resources
The SBTi is temporarily suspending the use of the timber and wood fiber pathway included in the FLAG Target-Setting Tool. This temporary pause will be in place until the SBTi releases a revised version of the pathway.
See our suspension paper for more information and check if your company is affected.
Suspension paper change log:
- 02/10/2024 - suspension paper update published
- 14/12/2023 - suspension paper published
We are revising the timber and wood fiber pathway—included in the Forest, Land and Agriculture (FLAG) Target-Setting Tool—to refine near-term target setting, and introduce a new long-term target-setting method. These updates will help companies across the forest and paper products sector, and those reliant on wood-derived products, to set ambitious, science-based targets to reduce land-based emissions associated with forestry production.
Key milestones and the overall plan are outlined in the project Terms of Reference (TOR) and summary.
The project is being developed by the SBTi, with support from Carbone 4 as the technical partner. Stakeholder involvement is possible via the following groups:
Expert working group (EWG): Composed of volunteer experts from a diverse range of stakeholder organizations will provide technical advice to support the project’s outputs. Read the EWG TOR. The SBTi Timber and Wood Fiber Pathway Revision Project EWG consists of the following individuals:
- Asger Olesen - Moja Global
- Branden Beatty - West Fraser
- Chandra Shekhar Deshmukh - APRIL
- Chidiebere Ofoegbu - Teesside University, Middlesbrough
- Christa Anderson - WWF
- Cleo Orfanidou - European Forest Institute (EFI)
- Fabiana Philipi - WayCarbon
- Guillermo Olmedo - Arauco
- Hanna Fiegenbaum - WoodenValley gGmbH
- Ilkka Leinonen - Natural Resources Institute Finland
- Johannes Svensson - Basque Centre for Climate Change (BC3)
- Nathan Truitt - American Forest Foundation
- Oliver James - GHG Protocol, World Resources Institute (WRI)
- Pauline Owiti - Climate Clock
- Sarita Severien - SUZANO
- Sevda Alanya Rosenbaum - John Beath Environmental
- Terry Campbell - Forest Stewardship Council (FSC) International
- Yiwei Ding - IKEA
Note that the composition of the EWG may change over time and this list will be updated accordingly. EWG members volunteer in a personal capacity to provide technical advice over the duration of the project. While their expertise helps guide the development process, final content decisions rests solely with the SBTi. As a result, the final output does not necessarily represent or imply endorsement by individual EWG members or their employers.
Stakeholder consultation: Industry and non-industry representatives will be able to provide feedback during the public consultation and pilot phases. These opportunities will be promoted on the SBTi website, newsletter and social media platforms.
The application period to participate in pilot testing has now closed. We thank all companies that submitted applications and expressed interest in contributing to this work. We are currently reviewing all submissions. The pilot is expected to take place no earlier than Q1 2026, and selected companies will be notified in advance of the pilot kick off to allow time for planning and preparation. Further details regarding the pilot’s objectives, structure, timeline, and selection criteria are outlined in the Terms of Reference.
How does the FLAG timber and wood fiber pathway revision project differ from the updates made to Criteria 1 and 4 of the FLAG Guidance?
The timber and wood fiber pathway revision and the updates to Criteria 1 and 4 of the FLAG Science-Based Target-Setting Guidance (FLAG Guidance) related to deforestation and implementation timelines are two distinct but complementary projects.
The pathway revision focuses on strengthening its scientific foundation, reflecting evolving science and best practice, and improving usability. It draws on learnings from companies applying the pathway in practice to ensure it remains scientifically robust and practical to implement. The revision aims to support more companies in the forest and paper products sector, as well as those reliant on wood-derived products to set ambitious, science-based targets to reduce land-based emissions from forestry production. Key milestones and the overall plan are outlined in the project Terms of Reference.
In contrast, the updates to Criteria 1 and 4 focus on implementation timelines and deforestation requirements. The aim is to bring greater clarity and consistency for companies setting FLAG targets. The revisions include an updated no-deforestation target date and cutoff date, expanded commodity coverage, and clearer disclosure requirements, ensuring continued alignment with evolving global frameworks. More information is available in the project Terms of Reference.
The two projects differ in scope, process and the companies they apply to. The pathway revision follows SBTi’s standard procedure for developing and updating target-setting metrics, methods, and pathways—a comprehensive and time-intensive process. The Criteria updates, by contrast, were conducted under SBTi’s special circumstances provision for revising standards outside the regular revision cycle, as outlined in clause 100 of the Standard Operating Procedure for Development of SBTi Standards. This approach allows a more expedited process in light of the December 31, 2025 deadline. Timely updates are critical to ensure FLAG Criteria remains viable while maintaining ambition and alignment with evolving frameworks. The Criteria updates affect all companies setting FLAG targets, whereas the timber and wood pathway revision is relevant specifically to companies in the forestry sector.
Together, these updates will help strengthen the integrity, usability and accessibility of the FLAG framework while maintaining its scientific rigor and ambition.
How does the publication of the GHG Protocol’s Land Sector and Removals Standard impact companies setting FLAG targets?
The publication of the GHG Protocol Land Sector and Removals Standard marks a significant milestone for the sector. It brings greater clarity and consistency to how companies account for and report land-based emissions and removals—strengthening the foundation for credible corporate climate action and forest, land and agriculture (FLAG) target setting.
The FLAG Guidance, launched over three years ago, relied on the draft GHG Protocol Land Sector and Removals Guidance released for consultation in 2022. To provide continuity for companies currently developing targets, they may use either the draft Guidance or the new Standard for emissions accounting when setting FLAG targets, until the new GHG Protocol Land Sector and Removals Standard becomes effective on January 1, 2027.
The latest update of the SBTi’s FLAG Guidance (Version 1.2) and the Land Sector and Removals Standard remain well aligned. In addition, companies that have already set non-FLAG targets and are also required to set FLAG targets must now 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.
The SBTi continues to work closely with the GHG Protocol, including through participation in governance and technical working groups to ensure alignment so that companies can continue setting robust FLAG science-based targets with confidence.
What does the updated (Version 1.2) FLAG Guidance say about deforestation cutoff dates?
Previously, the FLAG Guidance recommended companies use a cutoff date no later than 2020. Version 1.2 of the Guidance reinforces this, establishing an expectation that companies use a cut off date 2020 or earlier, with a requirement to be no later than three years prior to submission of the company’s first FLAG targets for SBTi validation. Specific justification is required for cases where 2020 is not a feasible cutoff date.
This revision ensures that companies cannot change their cutoff dates to allow commodities from deforestation areas in more recent years to enter their supply chains. It also aligns with the Accountability Framework initiative’s guidance on cutoff dates, providing consistency for companies taking action against deforestation.
For general questions or clarifications on the FLAG Project’s resources, email FLAG@sciencebasedtargets.org. For all other questions, please contact info@sciencebasedtargets.org.
Join the FLAG mailing list for updates on the guidance and future developments.
To provide feedback on SBTi FLAG resources or the Timber and Wood Fiber Pathway Revision Project, use this form.
