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.

Pilot test the revised draft of the timber and wood fiber pathway

We are updating 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.

We invite companies in the forest and paper products sector, and those with emissions related to timber and wood fiber accounting for 10% or more of their FLAG emissions, to apply by January 5, 2026 (11:59 PM PT) to participate in pilot testing the draft revised pathway.

The pilot is expected to take place in Q1 2026. Further details regarding the pilot’s objectives, structure, timeline, and selection criteria are outlined in the Terms of Reference. Selected companies will be notified in advance of the pilot kick off to allow time for planning and preparation.

Public consultation closed – thank you for your input!

As part of our ongoing review of Standards and Guidance, we are updating two FLAG Criteria (1 and 4) to ensure they remain viable while maintaining ambition and alignment with evolving frameworks. To support this process, we held a 30-day public consultation on five proposed updates aimed at improving clarity and consistency for companies to set practical, ambitious science-based targets, accelerating decarbonization across the sector.

Once published, the updated Criteria will be effective immediately for all companies setting new FLAG targets. Existing FLAG targets, including no-deforestation commitments, will remain valid. Companies with validated FLAG targets will also have the option to update their commitments to align with the revised Criteria. More information is available in the project Terms of Reference.

Guidance for land-intensive sectors

Businesses with land-based emissions are encouraged to take science-based climate action now by setting FLAG targets to cut emissions and enhance carbon sinks. Our guidance, tools and resources can help you preserve the land on which your business depends:

The next few years are critical in the fight against climate change. By setting science-based targets in line with the SBTi FLAG Guidance and defining appropriate decarbonization strategies, businesses can drive a nature-positive future that protects their business interests and allows ecosystems to thrive and play a critical role in tackling climate change.

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

  1. 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.
  2. Set near-term FLAG science-based targets: 5-10 year emissions reduction targets in line with climate science.
  3. 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.
  4. Set a no-deforestation commitment with a target date no later than 2025: In line with the Accountability Framework initiative (AFi). This commitment is mandatory, without it, companies cannot set a FLAG target. Read more on this commitment and how this guidance accounts for land-use change emissions.
  5. 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.

WATCH: Introducing the FLAG guidance - Martha Stevenson

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. Read more on the FLAG project implementation timelines.
  • 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.

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.

Resources for setting FLAG science-based targets

FLAG Guidance launch

Pilot testing for the draft timber and wood fiber revised pathway

Public consultation resources

2025

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

Companies in the forest and paper products sector, and those with emissions related to timber and wood fiber accounting for 10% or more of their FLAG emissions, can now apply to participate in pilot testing the draft timber and wood fiber revised pathway.

The pilot test for the revised timber and wood fiber pathway draft is expected to begin no earlier than Q1 2026, and will run for approximately six weeks. Further details regarding the pilot’s objectives, structure, timeline, and selection criteria are outlined in the Terms of Reference.

The updated timber and wood fiber pathway—included in the Forest, Land and Agriculture (FLAG) Target-Setting Tool—refines near-term target setting, and introduces 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 project is being developed in adherence with the Standard Operating Procedure for Development of SBTi Standards. 

Questions about the FLAG project? Browse our FAQs document here.

How does the FLAG timber and wood fiber pathway revision project differ from the updates being 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 proposed 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 such as the EU Deforestation Regulation and the Accountability Framework initiative. 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, are being 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 upcoming 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.
 

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.

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