Land-based emissions and FLAG SBTs 
How to set Forest, Land and Agriculture (FLAG) science-based targets (SBTs)

The land sector is the largest emitting sector after energy, accounting for 22% of greenhouse gas (GHG) emissions globally and is also one of the industries most at risk from the impacts of climate
change. 

In response to growing demand, the Science Based Targets initiative (SBTi) FLAG Guidance was launched in 2022, coupled with the draft based on the GHG Land Sector Emissions and Removals Guidance, to enable companies in land-intensive sectors to set science-based targets that include land-based emissions reductions and removals.

The guidance documents provide a robust, science-based framework for companies to calculate their land-based emissions and provide guidelines on the emissions reduction and timelines required to cut land-related emissions in line with the Paris Agreement’s goal of 1.5°C.

FLAG SBTS are not just relevant for companies in land-intensive sector, they also apply to any other company that has FLAG emissions representing more than 20% of its total Scope 1+2+3 emissions.

Download this factsheet to learn:

• What are land-based emissions
• What are FLAG SBTs
• Who needs to set FLAG SBTs and when