The Science Based Targets initiative (SBTi) has published Version 1.2 of its Forest, Land and Agriculture (FLAG) Science-Based Target-Setting Guidance. The update takes effect immediately and applies to all companies required to set FLAG targets with a submission date of 2026 or later.
A man planting a tree on a tropical plantation, supporting forest conservation and sustainable land use. AI generated picture.
The revision introduces five targeted updates:
- GHGP alignment: Companies that have already set non-FLAG targets and are also required to set FLAG targets must now do so before the end of their five-year review period, in line with the Greenhouse Gas Protocol's (GHGP) Land Sector and Removals Standard.
- No-deforestation target dates: Companies setting FLAG targets for the first time have up to two years after submitting for validation to eliminate deforestation, with an absolute deadline of 31 December 2030 for submissions made after 2028.
- Deforestation cutoff date: The expected cutoff date remains 2020 or earlier. Where 2020 is not feasible, companies must set a cutoff no later than three years before their first FLAG target submission.
- Commodity scope: No-deforestation commitments now cover the main deforestation-linked commodities traded globally.
- Documentation requirements: Companies must publish documentation demonstrating how they will deliver on their no-deforestation commitments.
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The revision draws on public consultation and input from subject-matter experts. The SBTi Technical Council approved the updates, which were subsequently adopted by the Board of Trustees.
Karl Downey, Head of Sector Standards at the SBTi, commented: 'Land-sector climate action is critical to protect long-term business value and secure resilient and stable supplies of key agricultural commodities. In setting science-based targets in line with the new version of the FLAG Guidance, and defining appropriate decarbonisation strategies to implement those targets, companies can help to not only stabilise the climate but preserve the land on which their businesses depend.'
Companies that submitted FLAG targets for validation in 2025, and whose targets are not yet approved, may voluntarily align their no-deforestation commitments with the Version 1.2 requirements.
Read more: How the EU plans to bring farming into its emissions trading framework
As science-based target frameworks raise the bar for land-sector accountability, the case for nature-based solutions becomes clearer. Healthy ecosystems are the foundation of stable supply chains, resilient communities, and sustainable economies — and protecting them is both an environmental and a business imperative. At Green Earth, we develop high-integrity nature-based carbon projects that restore landscapes, strengthen biodiversity, and deliver verified carbon credits with measurable benefits for local communities. Our team of experts is on hand to help companies navigate their decarbonisation journey and back their commitments with genuine environmental impact.
