LSRG & FLAG: Land-based emissions in carbon accounting 

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In a time where climate change is a pressing global concern, complete and correct carbon accounting is critical. Therefore, one should look not only to fossil-based emissions, but also to land-based emissions. This blog dives into the Land Sector and Removals Guidance (LSRG), and the Forest, Land and Agriculture Guidance (FLAG), building on insights from the webinar hosted by Carbon+Alt+Delete and Climact. 

What are land-based emissions? 

Land-based emissions are the greenhouse gases (GHGs) emitted through various land-use activities. These activities are classified under the Agriculture, Forestry, and Other Land Use (AFOLU) sector. AFOLU activities include emissions from agricultural practices (such as enteric fermentation in livestock and tractor emissions), deforestation, and other land uses like peatland methane emissions. Essentially and to be complete, any GHG emissions resulting from land usage and changes in land use fall under this category.  

The significance of land-based emissions cannot be overstated. According to the Intergovernmental Panel on Climate Change (IPCC) Assessment Report 6 (AR6), AFOLU contributes approximately 22%, or 13 gigatonnes of CO2-equivalent, to global GHG emissions annually. This figure is still on the rise, primarily due to increased land conversion and meat production.  

What is the LSRG? 

The Land Sector and Removals Guidance (LSRG) is the newest release of the Greenhouse Gas Protocol to guide companies in accounting for and reporting land-based emissions and removals in their GHG inventories. The LSRG aims to bring clarity and consistency to the reporting of biogenic CO2 emissions and removals, which are pivotal in understanding the full impact of land-based activities on the climate. Note that the LSRG is at the time of writing still in draft, as the final version is only expected early 2025. 

Key points of the LSRG framework include: 

  • Scope and applicability: The LSRG applies to all reporting companies that have material land emissions or removals in their value chain (in scope 1, 2 or 3).  
  • Biogenic CO2 emissions and removals: The guidance brings biogenic CO2 emissions and removals in-scope with the fossil emissions, and providing detailed guidance how to do so. 
  • Separating Emissions and Removals: Companies are required to report emissions and removals separately within their GHG inventories. This separation aids in understanding the net impact of land-based activities and ensures transparency in reporting. 
  • Exclusions: It is important to note that the LSRG does not cover offsets. Companies must report their actual emissions and removals without including offsets. 

What is FLAG? 

The Forest, Land, and Agriculture Guidance (FLAG) is a critical guidance to set a reduction target on land-based emissions, developed by the Science Based Target initiative. FLAG helps companies set science-based targets for reducing their land-based emissions. These targets are aligned with the global goal of limiting temperature rise to 1.5°C, as outlined in the Paris Agreement. The FLAG is already applicable today, using the draft version of the LSRG. 

Key elements of FLAG include: 

  • Sector-Specific Guidance: FLAG offers tailored guidance for various sectors, including forestry, agriculture, and other land-intensive industries. This sector-specific approach ensures that companies receive relevant and actionable advice based on their unique emissions profiles. 
  • Pathways for Mitigation: The guidance provides pathways for both absolute reduction and intensity convergence, catering to companies with diversified or commodity-specific emissions. This flexibility allows companies to choose the pathway that best suits their operations and emissions profiles. 
  • Consistency with LSRG: FLAG is designed to work in tandem with the LSRG, ensuring that companies can seamlessly integrate their emissions accounting and target-setting processes. 

It’s complex, but manageable 

The LSRG and FLAG encourages a more holistic and circular view of land emissions and removals across businesses and supply chains. While the science behind land-based emissions is complex, we believe that companies and sustainability consultants will be able to apply the principles of LSRG and FLAG in practice. 

Most of the time, minimal extra input data is required, except for carbon stock monitoring. For instance, no additional activity data is required to calculate the land-based emissions from purchased agricultural sector. The complexities are expected to be managed by emission factor database providers and tools that implement LSRG and FLAG principles, such as Carbon+Alt+Delete. By gaining a better understanding of the LSRG, consultants and sustainability professionals can improve inputs for dataset providers, helping to accelerate overall progress towards more sustainable land management and emissions reductions.


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