FLAG (Forest, Land, and Agriculture)
FLAG is the SBTi sector guidance for companies with significant emissions from forestry, land use, and agriculture. It provides target-setting methods for land-related emissions and removals.
The FLAG guidance covers greenhouse gas emissions and removals from land use, land-use change, forestry, and agriculture. It applies to companies in sectors like food, agriculture, forest products, and apparel where land-related emissions are a material share of the footprint.
FLAG requires companies to set separate targets for land-related emissions, including reductions in deforestation, conversion, and methane from agriculture, as well as removals from reforestation and soil carbon. The guidance also addresses bioenergy and accounting for carbon removals.
Gravity works with land-sector specialists from firms like Indigo Ag to help companies build credible FLAG inventories, set science-based targets, and track progress across complex agricultural supply chains.
Frequently asked questions
What does FLAG stand for? +
FLAG stands for Forest, Land, and Agriculture. It is the SBTi guidance for companies with material land-related greenhouse gas emissions and removals.
Which companies need to follow FLAG guidance? +
FLAG applies to companies in sectors like food and agriculture, forest products, and apparel where land-use emissions are material. It is also relevant for companies with significant biogenic emissions or carbon removal claims.
How does Gravity support FLAG target-setting? +
Gravity partners with land-sector experts from firms like Indigo Ag to build FLAG inventories, apply SBTi FLAG methods, and track progress across agricultural and land-based supply chains.
Related terms
SBTi (Science Based Targets initiative)
The Science Based Targets initiative (SBTi) is a partnership between CDP, WRI, the UN Global Compact, and WWF that defines and validates corporate greenhouse gas reduction targets consistent with the Paris Agreement goal of limiting warming to 1.5°C above pre-industrial levels.
Scope 3 Emissions
Scope 3 emissions are all indirect greenhouse gas emissions that occur in an organization's value chain — both upstream (suppliers, purchased goods, business travel, employee commuting) and downstream (product use, end-of-life treatment, investments). Scope 3 typically represents 70–90% of a company's total carbon footprint.
Carbon Accounting
Carbon accounting is the systematic process of measuring, recording, and reporting the greenhouse gas (GHG) emissions produced by an organization, product, or activity. It follows standardized methodologies — most commonly the GHG Protocol — to quantify emissions across Scope 1 (direct), Scope 2 (purchased energy), and Scope 3 (value chain) categories, producing an auditable inventory that underpins disclosure, reduction planning, and regulatory compliance.
GHG Protocol
The GHG Protocol is the world's most widely used greenhouse gas accounting standard. Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it provides frameworks for organizations, cities, and countries to measure and manage their emissions across three scopes.