Science Based Targets initiative has updated its FLAG guidance, tightening deforestation rules and timelines for companies setting land-sector climate targets.
Version 1.2 of the Forest, Land and Agriculture (FLAG) framework, released on March 19, introduces immediate changes for companies with land-related emissions. Firms submitting FLAG targets from 2026 onward must comply with stricter no-deforestation requirements, including those that developed targets earlier. Companies that submitted targets in 2025 but are still awaiting validation may adopt the new rules voluntarily.
The update improves clarity and consistency in setting FLAG targets while addressing supply chain deforestation risks. It also aligns with the Greenhouse Gas Protocol’s land sector standard, particularly on emissions and removals.
Companies already covered under FLAG but with existing non-FLAG targets must now comply within their five-year review cycle—replacing the earlier six-month requirement—giving more time to integrate land-sector targets into transition plans.
The revised guidance sets a clearer pathway to eliminate deforestation, with a firm deadline of December 31, 2030, for companies submitting targets after 2028. While new adopters have up to two years to meet no-deforestation commitments, all must adhere to a cutoff date of 2020 or earlier, or no later than three years before target submission.
The scope of commodities linked to deforestation has been expanded, and companies are now required to disclose how they will meet these commitments. This enhances transparency and accountability, reflecting increasing investor and regulatory focus on deforestation risks.
The revisions were informed by public consultation and approved by SBTi’s Technical Council and Board, reinforcing the importance of land use in global emissions and the need for consistent, science-based frameworks.
