The Forest, Land and Agriculture (FLAG) sector is a major source of global greenhouse gas emissions and is particularly exposed to the impacts of climate change. For companies operating in land-intensive value chains, addressing land-related emissions and removals is therefore an essential part of a credible climate strategy.
The Science Based Targets initiative (SBTi) FLAG Guidance provides companies with a science-based framework for setting targets to reduce land-related emissions and enhance carbon removals. First launched in 2022 and updated to Version 1.2 in March 2026, the guidance covers emissions from land-use change and land management, as well as land-based carbon removals.
FLAG targets sit alongside companies’ energy and industry science-based targets, enabling them to address the distinct emissions and removals associated with agriculture, forestry and land use. The framework also includes requirements related to commodity-driven deforestation.
FLAG targets are required for companies in designated land-intensive sectors and can also apply to companies in other sectors where FLAG emissions represent a significant share of their total Scope 1, 2 and 3 emissions.
Download this factsheet to learn:
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What land-based emissions are and how they contribute to your GHG footprint;
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What FLAG science-based targets are and how they complement other SBTs;
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Which companies need to set FLAG targets and the key requirements to consider.
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