FLAG (SBTi Forest, Land and Agriculture)

FLAG (Forest, Land and Agriculture) is the Science Based Targets initiative guidance that lets companies in land-intensive sectors set science-based climate targets. It was published in September 2022 as the first standardised method specifically covering land-related emissions and removals.

Before FLAG, climate target methodologies focused on energy and industry and did not capture emissions from land use, livestock or forest management well, even though these are highly relevant in the agrifood sector. FLAG was created to fill that gap.

Who it applies to

Companies in sectors such as food production, food and beverage processing, food and staples retailing, forest products and tobacco must set a FLAG target. It also applies to companies in other sectors when their FLAG emissions exceed 20% of their total scope 1, 2 and 3 emissions. In practice, this affects much of the food and beverage industry.

What it covers and requires

FLAG accounts for a set of emissions and removals specific to the land sector:

• Emissions from land-use change (for example, clearing forest for crops) and land management.
• Emissions from agricultural and livestock operations.
• Biogenic carbon removals and sequestration, which can only be counted when they occur on land owned, operated or within the company's supply chain.

Its main requirements are:

• Reduce at least 72% of FLAG emissions by 2050 at the latest, using the SBTi Net-Zero Standard.
• A mandatory no-deforestation commitment with a cut-off date of 2020 or earlier, without which the target cannot be validated.
• Near-term targets of 5 to 10 years in line with climate science, in addition to the long-term goal.

FLAG target and energy and industry target

FLAG does not replace conventional climate targets. Affected companies must set two sets of targets: the energy and industry target, covering fossil emissions across scopes 1, 2 and 3, and the FLAG target, covering land emissions and removals. Both contribute to the path toward net zero emissions and are managed separately so that fossil and biological reductions are not mixed.

Where the guidance stands today

FLAG has been updated since it was first published. The current version is 1.2, released in March 2026, which improves clarity and consistency and aligns with the GHG Protocol Land Sector and Removals Standard. The SBTi is also working on a version 2 of FLAG to make it interoperable with the new Corporate Net-Zero Standard, so it is worth checking the criteria in force before preparing a validation.

Why it matters

FLAG is especially important for the food and beverage industry, whose emissions are concentrated in the agricultural and forestry supply chain. It turns generic climate commitments into verifiable goals for land use, agricultural greenhouse gases and forest protection, giving credibility to the sector's decarbonisation strategies.

Prepare your FLAG targets with Manglai

A validated FLAG target rests on a solid value-chain inventory. With Manglai's carbon footprint module you can build that agricultural and forestry data foundation with traceability.