As the need for climate action becomes increasingly urgent, it is critical that emissions from the land sector be addressed.
For over 18 years, we've offered climate, biodiversity, and sustainability consulting to aid businesses in addressing environmental challenges and enhancing their commercial success.
years of climate and sustainability consulting
clients supported to achieve SBTi accreditation
climate and sustainability projects since 2015
The land sector is the largest emitting sector after energy, accounting for 22% of global greenhouse gas (GHG) emissions. It is also one of the industries most at risk from the impacts of climate change.
To address this, the Science Based Targets initiative (SBTi) has released the Forest Land and Agriculture (FLAG) Guidance, the world’s first standard method for companies in land-intensive sectors to set science-based targets (SBTs). In parallel, the The GHG Protocol Land Sector and Removals Guidance provides a comprehensive framework for how companies should account for and report land-based GHG emissions and removals.
Together, these guidance documents offer a robust, science-based approach to calculating land-related emissions and setting reduction targets aligned with the Paris Agreement’s 1.5°C goal.
Importantly, FLAG targets are not only relevant for land-intensive sectors. Any company whose FLAG emissions exceed 20% of its total Scope 1, 2, and 3 emissions is required to set a FLAG target. This makes FLAG action a critical component of corporate climate strategies across industries.
Among the most powerful levers available to FLAG companies are carbon removals, which play a central role in achieving deep decarbonization through land-based solutions. As the SBTi states:
“Carbon removals are a valuable lever for FLAG companies due to the ability of land and plants to sequester and store carbon. Both emissions reductions and carbon removals across the sector are critical to enable the decarbonization required to reach net-zero and prevent the most severe effects of global heating.” — SBTi FLAG Guidance
We help you build a compliant GHG inventory by accounting your value chain emissions and removals. Our approach ensures alignment with SBTi FLAG and GHG Protocol – LSRG standards, integrating robust emission and removal accounting into Scopes 1 & 3.
We estimate the carbon sequestration potential of regenerative agriculture practices using scientific benchmarks. This high-level analysis supports strategic decisions on where and how to prioritize FLAG removals.
We guide you through the process of setting FLAG targets aligned with the 1.5°C pathway. This includes emissions quantification, target development, and support for SBTi submission.
We design and implement supplier engagement programs to integrate FLAG emission reductions and removals on procurement strategies. This includes supplier maturity assessments, training, and data collection support.
We evaluate and compare leading GHG accounting tools to identify the best fit for your FLAG reporting needs. Our analysis focuses on tools that integrate compliant removals modeling.
We train your teams, suppliers and partners to measure and report removals from soil organic carbon, woody biomass, and biochar. Our methodology ensures credible, traceable claims aligned with standards.
We help you design insetting projects that generate climate, nature and social impact within your value chain. These projects can be used to claim removals, attract investment and support long-term sustainability goals.
We support FLAG companies in achieving zero deforestation and land conversion goals within their FLAG targets. We clarify obligations, assess risks of non-alignment, and recommend actions to establish a zero-deforestation supply chain.
The land sector is the largest emitting sector after energy, accounting for 22% of greenhouse gas emissions globally. It is also one of the industries most at risk from the impacts of climate change.
The Science Based Targets initiative (SBTi) recently released its Forest Land and Agriculture (FLAG) Guidance, the world’s first standard method for companies in land-intensive sectors to set SBTs. Alongside the FLAG Guidance, The GHG Protocol Land Sector and Removals Guidance explains how companies should account for and report land-based GHG emissions and removals.
These guidance documents provide a robust, science-based framework for companies to calculate their land-based emissions and provide guidelines on the emissions reduction and timelines required to cut land-related emissions in line with the Paris Agreement’s goal of 1.5°C.
The following SBTi sectors must set a FLAG SBT:
FLAG SBTs are a significant step for corporate climate action but they are not just relevant for land-intensive companies. Any company that has FLAG emissions representing more than 20% of its total Scope 1+2+3 emissions, will also be required to set one. The criteria does not apply to companies with fewer than 500 employees.
Watch our webinar to understand land-based emissions and how to set FLAG science-based targets (SBTs):
FLAG removals refer to the capture and long-term storage of carbon through land-based practices such as forest restoration, improved land management, and enhanced soil carbon. Unlike emissions reporting, removals accounting is subject to much stricter rules, due to the need to ensure permanence, traceability, and scientific credibility.
The GHG Protocol – LSRG outlines specific criteria for reporting removals, including the use of primary data, monitoring of carbon stocks, and accounting for potential reversals. At SE Advisory Services, we guide you through this complex process to ensure your removals are accurately quantified and fully compliant with the latest standards.
The SBTi offers orientative pathways to help companies understand the role of land-based carbon removals in their decarbonization strategies. These pathways are informative rather than prescriptive, highlighting that nearly 40% of the total mitigation potential in the FLAG sector comes from removals – mainly through forest restoration, improved land management, and enhanced soil carbon practices. While not required, integrating removals can significantly strengthen a company’s FLAG climate strategy.
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