SBTi Revises FLAG Target Timelines Linked to GHG Protocol Land Guidance

The Science Based Targets initiative has updated the implementation timelines for its Forest, Land and Agriculture target-setting framework, following the announcement by the GHG Protocol that its Land Sector and Removals Guidance will be released in 2025. Companies with existing validated science-based targets that are required to set a FLAG target must now do so within six months of the GHG Protocol Land Sector guidance's final publication.

The SBTi FLAG framework, launched in September 2022, was the first standard method for companies in land-intensive sectors such as food, agriculture and forestry to set science-based targets inclusive of land-related emissions and removals. Agriculture, forestry and other land use account for more than a fifth — 22% — of global GHG emissions. The revised timelines distinguish between two company groups: those with existing validated targets must submit FLAG targets within six months of the final GHG Protocol guidance, while companies setting or updating science-based targets for the first time must include a FLAG target upon submission using the current draft GHG Protocol guidance.

Because natural forest conversion accounts for approximately 80% of land use change emissions, companies required to set FLAG targets that choose to wait for the final GHG Protocol guidance must still commit to no-deforestation upon submission, with a target date no later than 31 December 2025. The SBTi and GHG Protocol have been collaborating to align corporate accounting and target-setting for land-based emissions, recognising that consistent methodological foundations are critical for robust FLAG targets. The postponement of GHG Protocol guidance to 2025 created the need for this interim timeline adjustment.

The agriculture and forestry sectors face dual pressures: they are among the largest sources of land-related emissions, while also among the most exposed to climate-related physical risks. The SBTi frames the FLAG framework as critical not only for climate stabilisation but for protecting the long-term viability of land-dependent businesses. The updated timelines were designed to balance the ambition of immediate action — particularly on deforestation — with the practical need for companies to align their FLAG targets with a finalised and consistent GHG accounting methodology.

Key figure — 80% of land use change emissions from natural forest conversion