Summary
This guidance document from the Science Based Targets initiative (SBTi) provides sector-specific methodology for food, agriculture and land-use (FLAG) companies setting science-based targets. It addresses the distinct nature of biogenic land-based emissions — including methane, nitrous oxide and carbon dioxide from land-use change — and requires companies to set separate FLAG targets alongside fossil-fuel-related targets. The document is likely to have been updated in 2025 to reflect revised accounting methodologies, alignment with global biodiversity and net-zero frameworks, and expanded sector coverage.
UK applicability
Directly applicable to UK food and agriculture businesses seeking to align with SBTi requirements, including retailers, processors and farm businesses above relevant thresholds. UK companies operating under TCFD disclosure requirements or aiming to meet net-zero commitments under the UK Climate Change Act will find this guidance particularly pertinent to credible target-setting.
Key measures
Greenhouse gas emission reduction targets (%; tCO2e); land-based emissions and removals; deforestation-free commitments; FLAG vs. energy and industrial emissions separation
Outcomes reported
The guidance sets out methodologies and requirements for companies in the food, agriculture and land-use (FLAG) sectors to set science-based targets covering land-based greenhouse gas emissions and removals, including deforestation commitments.
Topic tags
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