Forest, Land and Agriculture (FLAG)

Guidance for land-intensive sectors

Why take action?

The forest, land and agriculture (FLAG) sector is one of the most affected by the impacts of climate change. But it is also a significant source of emissions. It represents 22% of global greenhouse gas (GHG) emissions - the largest emitting sector after energy.

To keep 1.5°C within reach, tackle food crisis risks and enable the transformation to a global net-zero future, cutting land related emissions is paramount.

Many companies with land-intensive operations have set science-based targets or committed to set targets through the SBTi. Many have also reported their GHG emissions publicly. However, few have accounted for land-based emissions or removals in their climate targets or disclosures. A key barrier was the lack of available guidance and methods - until now.


A new methodology

The Forest, Land and Agriculture (FLAG) Science-Based Target-Setting Guidance enables businesses in land-intensive sectors to set science-based targets that include land-based emissions reductions and removals.

The SBTi FLAG Guidance offers a common, robust, science-based understanding on how much and how quickly a company needs to cut its land-related emissions to limit global warming to 1.5°C.


Key requirements of the SBTi FLAG Guidance

  1. Set near-term FLAG science-based targets: 5-10 year emissions reduction targets in line with limiting warming to 1.5°C.
  2. Account for removals in near-term FLAG science-based targets: Biogenic CO2 removals include things like restoring natural ecosystems, improving forest management practices, deploying silvopasture, and enhancing soil carbon sequestration on pasture and farmland. Read more on how the FLAG pathways address carbon removals here.
  3. Set long-term FLAG science-based targets: Companies with significant activities in the land and agriculture sectors must reduce at least 72% of emissions by no later than 2050. They should use the SBTi Corporate Net-Zero Standard to set long-term FLAG science-based targets.
  4. Set a no-deforestation commitment with a target date no later than 2025: In line with the Accountability Framework initiative (AFi). Read more on how this guidance accounts for land-use change emissions here.
  5. Set science-based targets for energy/industry emissions: Businesses with land-based emissions are required to set FLAG science-based targets AND energy/industry targets, since all companies produce fossil emissions.

In addition to the FLAG Guidance, businesses can use the SBTi Criteria Assessment Indicators (CAI) to understand the relevant criteria by sector or target type. The CAI consolidates all criteria across SBTi resources, providing businesses with verifiable control points to use when developing science-based targets. It also provides clear and concise descriptions of the minimum documentation required to demonstrate alignment with each criteria point.

WATCH: Introducing the FLAG guidance - Martha Stevenson

In 2022, the SBTi held a month-long public consultation for external stakeholders and experts in the Agriculture, Forestry and Other Land Use (AFOLU) sectors to provide feedback on the SBTi FLAG Guidance. We received over 1,600 comments from more than 165 organizations.


Acknowledging the comments received, and to inform the development of a clear and robust methodology, the SBTi carried out an in-depth review of the guidance.


We launched the SBTi FLAG Guidance and Tool in September 2022.


Since May 1st, 2023, companies have been required to account for their land-based emissions and set separate FLAG targets if relevant to their activities. Read more on the FLAG project implementation timelines here.

The SBTi, with support from WWF, developed the SBTi FLAG Project. We convened technical experts from the AFOLU sector and a corporate consultative group that provided expert advice throughout the project to inform the development of robust, clear and practical criteria and guidance.



The FLAG Consultative Group consisted of individuals from the following:


  • AB InBev
  • Arauco
  • Cargill
  • Danone
  • General Mills
  • IKEA
  • International Paper
  • Kimberly-Clark
  • Klabin
  • Mars
  • McDonald's
  • Nestlé
  • P&G
  • PepsiCo
  • RCL Foods
  • Sodexo
  • Tyson
  • Walmart

Funding for this project was provided by the Gordon & Betty Moore Foundation.

The SBTi is temporarily suspending the use of the timber and wood fiber pathway included in the FLAG Target-Setting Tool. This temporary pause will be in place until the SBTi releases a revised version of the pathway.


See our suspension paper for more information.


Suspension paper change log


  • 02/10/2024 - suspension paper update published

  • 14/12/2023 - suspension paper published


Email us for more information: [email protected].

Commit to set FLAG science-based targets now.

The next few years are critical in the fight against climate change. The SBTi FLAG Guidance gives companies the opportunity to cut emissions and enhance carbon sinks at the pace required to keep the 1.5°C goal within reach.

Take the lead and commit to setting FLAG science-based targets today.

Join the FLAG mailing list for updates on the guidance and future developments.

Browse more sector guidance

If your sector is not listed here, you can still set a science-based target using our methods and resources. Consult the step-by-step guide to get started.

Sector Status
Aluminum Finalized View
Apparel and footwear In Development View
Air Transport sector Finalized View
Buildings Finalized View
Chemicals In Development View
Cement Finalized View
Financial institutions Finalized View
Forest, Land and Agriculture (FLAG) Finalized View
Information and Communication Technology (ICT) Finalized View
Land Transport Finalized View
Maritime Finalized View
Oil and Gas In Development View
Power In Development View
Steel Finalized View