Forest, Land and Agriculture (FLAG)

Guidance for land-intensive sectors

Why take action?

The forest, land and agriculture sector is one of the industries at highest risk from the impact of climate change. But it is also a significant source of emissions. It represents nearly a quarter of global greenhouse gas (GHG) emissions - the largest emitting sector after energy.

To keep 1.5°C within reach, tackle food crisis risks and enable the transformation to a global net-zero future, cutting land related emissions is paramount.

Many companies with land-intensive operations have committed or set targets through the SBTi. Many are also reporting their GHG emissions publicly. However, few account for land-based emissions or removals in their targets or disclosures. A key barrier has been the lack of available guidance and methods - until now.

A new methodology

The Forest, Land and Agriculture Science Based Target Setting Guidance is the world’s first standard for companies in land-intensive sectors to set science-based targets that include land-based emissions reductions and removals.

The SBTi FLAG Guidance offers a common, robust, science-based understanding on how much and how quickly a company needs to cut its land-related emissions in line with the Paris Agreement’s goal to limit global warming to 1.5°C.

Key requirements of the SBTi FLAG Guidance

1. Set near-term FLAG science-based targets: 5-10 year emission reduction targets in line with limiting warming to 1.5°C.
2. Account for removals in near-term FLAG science-based targets: GHG removals include things like improving forest management practices, and enhancing soil carbon sequestration on working lands. Read more on how the FLAG pathways address carbon removals here.
3. Set long-term FLAG science-based targets: Companies in the forest, land and agriculture sectors will reduce at least 74% of emissions by no later than 2050. They should use the SBTi Net-Zero Standard to set long-term FLAG science-based targets.
4. Zero deforestation targets must be set for no later than 2025: In line with the Accountability Framework initiative (AFi). Read more on how this guidance accounts for land-use change emissions here.
5. Set science-based targets for fossil emissions: Businesses with land-based emissions are required to set FLAG science-based targets AND science-based targets, since all companies produce fossil emissions.