SBTi Updates FLAG Guidance with Stricter Deforestation Commitments

The Science Based Targets initiative has published Version 1.2 of its Forest, Land and Agriculture Science-Based Target-Setting Guidance, effective immediately, introducing updated no-deforestation requirements and revised timelines for companies in land-intensive sectors. All companies required to set FLAG targets and submitting from 2026 onwards must align their no-deforestation commitments with the new version.

FLAG Guidance Version 1.2 introduces five targeted updates. Companies with existing non-FLAG science-based targets that are also required to set FLAG targets must now do so before the end of their five-year review period, rather than within six months of the GHG Protocol Land Sector and Removals Standard's publication — providing greater flexibility. For deforestation timelines, companies setting FLAG targets for the first time now have up to two years after submission to eliminate deforestation, with an absolute backstop deadline of 31 December 2030 for submissions made after 2028. The expected deforestation cutoff date remains 2020 or earlier.

The updated guidance expands the commodities covered under no-deforestation commitments to align with those identified in the European Union Deforestation Regulation, broadening the scope of products that companies must track and address in their supply chains. A new requirement also mandates that companies publish documentation demonstrating how they will deliver on their no-deforestation commitments, strengthening transparency and accountability. These updates reflect the critical role that ending deforestation plays in global climate targets and the need to maintain alignment with rapidly evolving regulatory frameworks.

Karl Downey, Head of Sector Standards at the SBTi, said land-sector climate action is critical to protect long-term business value and secure resilient supplies of agricultural commodities. The FLAG Guidance revision was informed by public consultation and input from subject-matter experts, with the updates approved by the SBTi Technical Council and adopted by the Board of Trustees. For companies with targets submitted in 2025 whose FLAG targets have not yet been approved, voluntary alignment with Version 1.2 is permitted. Previously approved FLAG targets remain valid under earlier guidance.

Key figure — December 31, 2030 absolute deadline for deforestation elimination under new FLAG V1.2