SBTi FLAG guidance summary

Last updated: 18th April 2023

Our expert consultants have reviewed the guidance. Download our FAQ summary report for an easy-to-digest review of implications for corporates.

Two long-awaited publications came out within days of each other at the end of September. The first was the Science-Based Targets Initiative’s (SBTi) guidance for Forestry, Land use and Agriculture (FLAG). The second was the GHG Protocol draft Land Sector and Removals Guidance, which sets out the associated rules for GHG accounting.

The FLAG guidance is mandatory for companies with, or about to set, SBTi-validated targets in the following SBTi sectors: forest and paper, food production, food and beverage processing, food and staple retailing and tobacco. It is also mandatory for companies in other sectors where FLAG emissions are 20% or more of their total scope 1, 2 and 3 emissions. Its introduction is phased according current SBTi target status as follows:

-Companies that set their original SBT pre-Jan 2020 must set a FLAG target by 31st December 2023.

-Companies that set their target post-Jan 2020 and pre-30th April 2023 must add a FLAG target by 31st Dec 2024.

-Companies setting their first SBTi validated target post April 30 2023 must set a FLAG target upon submission.

Download our FAQ summary report.

A detailed FAQ summary of the SBTi FLAG target setting guidance and associated draft GHG Protocol accounting guidance is available here:

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