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sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

FLAG Science Based Target Setting Guidance | 1

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

FOREST, LAND, AND

AGRICULTURE

SCIENCE BASED TARGET

SETTING GUIDANCE

DRAFT FOR PUBLIC CONSULTATION

January 2022

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

FLAG Science Based Target Setting Guidance | 2

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

ACKNOWLEDGEMENTS

This guidance was developed by WWF on behalf of the Science Based Targets initiative (SBTi).

The SBTi is a global body enabling businesses to set ambitious emissions reductions targets in

line with the latest climate science. It is focused on accelerating companies across the world to

halve emissions before 2030 and achieve net-zero emissions before 2050.

The initiative is a collaboration between CDP, the United Nations Global Compact, World

Resources Institute (WRI) and the World Wide Fund for Nature (WWF) and one of the We Mean

Business Coalition commitments. The SBTi defines and promotes best practice in science-based

target setting, offers resources and guidance to reduce barriers to adoption, and independently

assesses and approves companies’ targets.

For this project we counted on the support of 18 technical partners which are global organizations

working on sustainability in the FLAG sector: ABinBev, Arauco, Cargill, Danone, General Mills,

IKEA, International Paper, Kimberly Clark, Klabin, Tyson, Mars, McDonald's, Nestle, Pepsi, P&G,

RCL Foods, Sodexo, and Walmart.

During the development of this work, we also received advice from technical experts on AFOLU:

Naikoa Amuchastegui, Craig Beatty, Chris Casolaro, Alexi Ernstoff, Tom Maddox, Tetyana

Pecherska, Stephanie Roe, Vincent Rossi, Paula Sangines, and Stephen Wood.

These groups of dedicated experts from industry and NGOs provided detailed input during the

planning phase and on various drafts of the guidance and tool. A public consultation was held in

January and February 2022 to gain input on key methodological choices from other stakeholders

not directly engaged in the project.

Primary authors:

Christa Anderson, Tereza Bicalho, Elizabeth Wallace, Tim Letts, Martha Stevenson,

® “WWF” is a WWF Registered Trademark

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

FLAG Science Based Target Setting Guidance | 3

sciencebasedtargets.org

@ScienceTargets

/science-based-targets

info@sciencebasedtargets.org

FOREWORD

Implementation of the Paris Agreement calls for ambitious climate action on a global scale. We

see this transition accelerating globally with every sector in every market undergoing

transformation. Non-state actors play a key role in driving change and have begun to take action,

with more than 2000 companies committed to set greenhouse gas (GHG) emission reduction

targets in line with the Paris Agreement goals through the Science Based Targets initiative (SBTi).

Leading businesses recognize the timeliness of this opportunity and the imperative to be part of

the solution.

The land sector has a crucial role to play in this process. The forest, land and agriculture (FLAG)

sector, also known in the scientific community as the agriculture, forest, and other land use

(AFOLU) - or the land sector, has been historically difficult to evaluate through GHG accounting

and target setting approaches. Even so, FLAG represents about 25% of net anthropogenic GHG

emissions (10–12 GtCO2e per year) with about half from agriculture and half from land use, land-

use change, and forestry (LULUCF) (Roe et al., 2019).

To meet the goals of the Paris Agreement, a broad set of mitigation strategies will be needed to

both reduce emissions and enhance sinks. GHG emissions from the FLAG sector need to be

halved by 2050, and at the same time agricultural production is expected to increase by about 50

percent from the current levels to meet increased food demand (WRI, 2019). Reducing emissions

in the land sector is feasible through reduced land-use change, reduced agricultural emissions,

and reduced emissions via demand shifts. In addition, mitigation in the land sector also requires

accounting for GHG removals (enhancing sinks) due to the potential for forests and soils to store

carbon. GHG removals can be achieved by restoring natural ecosystems, improving forest

management practices, and enhancing soil carbon sequestration. Companies setting ambitious

science-based targets on FLAG emissions can send a strong signal to increase the level of

ambition of local, regional and national policies.

Science-based targets specify how much and how quickly a company needs to reduce its

greenhouse gas emissions in line with the Paris Agreement. This report shows the conclusions

of a group of experts that have focused on developing best practices for science-based target-

setting in the FLAG sector over the past two years. By using the FLAG tool and this guidance,

companies with FLAG-related emissions can get on track and set targets in line with a 1.5°C

world.

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sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance1sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFOREST,LAND,ANDAGRICULTURESCIENCEBASEDTARGETSETTINGGUIDANCEDRAFTFORPUBLICCONSULTATIONJanuary2022sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance2sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgACKNOWLEDGEMENTSThisguidancewasdevelopedbyWWFonbehalfoftheScienceBasedTargetsinitiative(SBTi).TheSBTiisaglobalbodyenablingbusinessestosetambitiousemissionsreductionstargetsinlinewiththelatestclimatescience.Itisfocusedonacceleratingcompaniesacrosstheworldtohalveemissionsbefore2030andachievenet-zeroemissionsbefore2050.TheinitiativeisacollaborationbetweenCDP,theUnitedNationsGlobalCompact,WorldResourcesInstitute(WRI)andtheWorldWideFundforNature(WWF)andoneoftheWeMeanBusinessCoalitioncommitments.TheSBTidefinesandpromotesbestpracticeinscience-basedtargetsetting,offersresourcesandguidancetoreducebarrierstoadoption,andindependentlyassessesandapprovescompanies’targets.Forthisprojectwecountedonthesupportof18technicalpartnerswhichareglobalorganizationsworkingonsustainabilityintheFLAGsector:ABinBev,Arauco,Cargill,Danone,GeneralMills,IKEA,InternationalPaper,KimberlyClark,Klabin,Tyson,Mars,McDonald's,Nestle,Pepsi,P&G,RCLFoods,Sodexo,andWalmart.Duringthedevelopmentofthiswork,wealsoreceivedadvicefromtechnicalexpertsonAFOLU:NaikoaAmuchastegui,CraigBeatty,ChrisCasolaro,AlexiErnstoff,TomMaddox,TetyanaPecherska,StephanieRoe,VincentRossi,PaulaSangines,andStephenWood.ThesegroupsofdedicatedexpertsfromindustryandNGOsprovideddetailedinputduringtheplanningphaseandonvariousdraftsoftheguidanceandtool.ApublicconsultationwasheldinJanuaryandFebruary2022togaininputonkeymethodologicalchoicesfromotherstakeholdersnotdirectlyengagedintheproject.Primaryauthors:ChristaAnderson,TerezaBicalho,ElizabethWallace,TimLetts,MarthaStevenson,©1986PandaSymbolWWF-WorldWideFundForNature(alsoknownasWorldWildlifeFund)®“WWF”isaWWFRegisteredTrademarksciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance3sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFOREWORDImplementationoftheParisAgreementcallsforambitiousclimateactiononaglobalscale.Weseethistransitionacceleratinggloballywitheverysectorineverymarketundergoingtransformation.Non-stateactorsplayakeyroleindrivingchangeandhavebeguntotakeaction,withmorethan2000companiescommittedtosetgreenhousegas(GHG)emissionreductiontargetsinlinewiththeParisAgreementgoalsthroughtheScienceBasedTargetsinitiative(SBTi).Leadingbusinessesrecognizethetimelinessofthisopportunityandtheimperativetobepartofthesolution.Thelandsectorhasacrucialroletoplayinthisprocess.Theforest,landandagriculture(FLAG)sector,alsoknowninthescientificcommunityastheagriculture,forest,andotherlanduse(AFOLU)-orthelandsector,hasbeenhistoricallydifficulttoevaluatethroughGHGaccountingandtargetsettingapproaches.Evenso,FLAGrepresentsabout25%ofnetanthropogenicGHGemissions(10–12GtCO2eperyear)withabouthalffromagricultureandhalffromlanduse,land-usechange,andforestry(LULUCF)(Roeetal.,2019).TomeetthegoalsoftheParisAgreement,abroadsetofmitigationstrategieswillbeneededtobothreduceemissionsandenhancesinks.GHGemissionsfromtheFLAGsectorneedtobehalvedby2050,andatthesametimeagriculturalproductionisexpectedtoincreasebyabout50percentfromthecurrentlevelstomeetincreasedfooddemand(WRI,2019).Reducingemissionsinthelandsectorisfeasiblethroughreducedland-usechange,reducedagriculturalemissions,andreducedemissionsviademandshifts.Inaddition,mitigationinthelandsectoralsorequiresaccountingforGHGremovals(enhancingsinks)duetothepotentialforforestsandsoilstostorecarbon.GHGremovalscanbeachievedbyrestoringnaturalecosystems,improvingforestmanagementpractices,andenhancingsoilcarbonsequestration.Companiessettingambitiousscience-basedtargetsonFLAGemissionscansendastrongsignaltoincreasethelevelofambitionoflocal,regionalandnationalpolicies.Science-basedtargetsspecifyhowmuchandhowquicklyacompanyneedstoreduceitsgreenhousegasemissionsinlinewiththeParisAgreement.Thisreportshowstheconclusionsofagroupofexpertsthathavefocusedondevelopingbestpracticesforscience-basedtarget-settingintheFLAGsectoroverthepasttwoyears.ByusingtheFLAGtoolandthisguidance,companieswithFLAG-relatedemissionscangetontrackandsettargetsinlinewitha1.5°Cworld.sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance4sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgCONTENTSACKNOWLEDGEMENTS2FOREWORD3ABOUTTHISGUIDANCE11INTRODUCTION31.1Whatarescience-basedtargets(SBTs)31.2WhatareFLAGscience-basedtargets(SBTs)?31.3HowdoFLAGSBTsdifferfromnon-FLAGSBTs?41.4FLAGcriteriaoverview42GETTINGSTARTED:WHOSETSAFLAGTARGET,COVERINGWHICHEMISSIONS92.1CompaniesrequiredtosetaFLAGtarget92.1.1InterimvoluntaryperiodforFLAGtooluse102.1.2FLAGpathwayoptions102.2Targetboundariesandemissionscoverage113.OVERALLGUIDANCEONSCIENCE-BASEDTARGET-SETTINGFORFLAG133.1Accountingforland-relatedemissions133.1.1LandUseChange(LUC)emissions163.1.2Landmanagement(non-LUCemissions)173.1.3Carbonremovals&storage173.1.4DataQuality183.2Zerodeforestationcommitments193.3PracticalstepstosetaFLAGtarget193.3.1ChoosingtheappropriatetoolfortheFLAGtargetsetting203.3.2Definitionofatargetperiod213.3.3EnteringbaseyearFLAGemissionsintheFLAGtool223.3.4FLAGtargetvalidation233.3.5CommunicationoftheFLAGtarget243.3.6FLAGtargetreviewprocessandtargetrecalculation244METHODOLOGICALCHOICES264.1Robustscience-based1.5°Calignedpathways264.2Twoapproachestoaccountforlandrelatedemissionsandremovals274.2.1.FLAGSectorpathway27sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance5sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org4.2.2.FLAGCommodityPathways284.3Howisdeforestationaddressed?294.4Combinationofup-to-dateopendatasources30GLOSSARY32DefinitionsusedfromFAOandAFiwhererelevant.OthersfromtheGHGProtocol.32RESOURCES35REFERENCES37sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance1sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgABOUTTHISGUIDANCE12Thisdocumentsupportscompaniesthatareinterestedinsettingscience-basedtargetsforForest,3Land,andAgriculture-relatedgreenhousegas(GHG)emissionsandremovalsaccordingtothe4new,refinedpathwaysintheForestLandandAgriculture(FLAG)tool.Itbuildsontheexisting5manualandguidanceoftheScienceBasedTargetsinitiative(SBTi)forsettingscience-based6targets.Companiesinland-intensivesectorshaveacriticalroletoplayinthetransitiontoalow-7carboneconomy.Agriculture,ForestryandOtherLandUse(AFOLU)emissionsrepresentnearly8aquarterofglobalgreenhousegas(GHG)emissions.910TheFLAGtoolandguidanceweredevelopedfollowinganextensivereviewofavailabledata.11Inputandfeedbackonthetoolandguidancewasprovidedthroughsevenmeetingsofan18-12memberconsultativegroupalongwith6technicalexpertreviewmeetings.Theguidanceis13undergoingapublicconsultationforreviewandfeedbackandwillbeupdatedbasedoninput14received.1516ThisdocumentcontainsguidanceonhowtosettargetsforFLAG-relatedemissionsacross17differentscopesandfordifferenttoolend-users.Examplesofend-usersincludeagricultural18commoditiesproducersincludinganimalsources(e.g.meatanddairy),pulpandpaperproduct19producers,woodproductproducersandretailers,foodretailers,companiesthatuseinputs20derivedfromFLAGsectors(e.g.cosmetics,textile,leisure),andcompaniesthatgenerallyhave21alargeFLAG-relatedfootprint(i.e.significantAFOLUemissionsperunitofproduct).22Policymakerscanalsousethisguidancetoinformthedevelopmentofprogramsandregulations.2324ThisdocumentdescribestheSBTiFLAGcriteriaandrecommendationsforFLAGtargetsetting.25ItalsoprovidesdetailedguidanceontheuseoftheFLAGtool.2627282930313233343536sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance2sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgQuickguidancetothisdocument11IntroductionProvidesbackgroundinformation:●FundamentalsaboutFLAGtargetsetting;●Overviewof(howtouse)thisguidance;●OveralldescriptionoftheFLAGcriteria2Gettingstarted:whosetsaFLAGtarget,coveringwhichemissionsProvidesclarificationabout:●Who:whichcompaniesneedtosetaFLAGtarget;●When:howmuchtimefromthepublicationofthisguidancecompanieshavetosettheirFLAGtargets;●WhatoptionstheSBTioffersforFLAGtargetsettingandwhatmustbetheemissionscoverage.3Overallguidanceonscience-basedtarget-settingforFLAGProvidesapracticalstep-by-steponhowtosetaFLAGtarget.4MethodologicalchoicesDescribesthemethodologicalchoicesmadetobuildthetoolandtoproducethisguidancedocument.234567891011121314sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance3sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org1INTRODUCTION12TheScienceBasedTargetsinitiative(SBTi)drivesambitiousclimateactionintheprivatesector3byenablingcompaniestosetscience-basedemissionreductiontargets.Science-basedtargets4(SBTs)showcompanieshowmuchandhowquicklytheyneedtoreducetheirgreenhousegas5(GHG)emissionstoalignwiththeParisAgreementandpreventtheworsteffectsofclimate6change.7Thisguidancedocumentandscience-basedtargetsforFLAGapplyspecificallytotheland-related8emissions(andqualifiedremovals)inacompany'sdirectemissionsandsupplychain.91.1Whatarescience-basedtargets(SBTs)10GHGemissionsreductiontargetsareconsidered“science-based”iftheyareinlinewithwhatthe11latestclimatesciencesaysisnecessarytomeetthegoalsoftheParisAgreement-tolimitglobal12warmingtowell-below2°Cabovepre-industriallevelsandpursueeffortstolimitwarmingto1.5°C.13TheSBTicurrentlyvalidatesscope1and2SBTsthatareinalignmentwithlimitingglobalwarming14towell-below2°Casaminimumlevelofambition.However,inresponsetotheurgencyandscale15oftheclimateemergency,theSBTihasupdateditsgeneralcriteria.From15July2022onwards,16theSBTiwillonlyvalidatetargetsalignedwith1.5°Cforscope1and2andaminimumlevelof17ambitionofwell-below2°Cforscope3.181.2WhatareFLAGscience-basedtargets(SBTs)?19FLAGSBTsarescience-basedtargetsthatapplytoacompany’sForest,Land,andAgriculture-20relatedemissionsincludingCO2emissionsassociatedwithlandusechange(LUC)(i.e.biomass21andsoilcarbonlossesfromdeforestationandforestdegradation,conversionofcoastalwetlands22andpeatlandburning)andemissionsfromlandmanagement(i.e.N2OandCH4fromenteric23fermentation,biomassburning,nutrientmanagement,fertilizeruse,andmanuremanagement;24and-CO2emissionsfrommachineryandfertilizermanufacture)(seedetaileddescriptionintable256).26TheSBTiprovidestwoapproachestoFLAGtarget-settingtoenablecompaniestocalculateGHG27reductiontargetsinlinewiththeParisAgreement:28●TheFLAGsectorapproachforcompanieswithdiversifiedFLAGemissions,and;29●TheFLAGcommodityapproachthatincludes10commoditypathways:beef,chicken,30dairy,corn/maize,palmoil,pork,rice,soy,wheat,andtimber&woodfiber.31Bothsector-basedandcommodity-basedFLAGtargetsareconsistentwithscenariosthatlimit32globaltemperatureincreaseto1.5°C.Acompany'soveralltargetclassification(1.5°Corwell-33below2°C)willbedeterminedbasedontheambitionofitsnon-FLAGscope1,2&3target.34sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance4sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgCompaniesmaycombinemultiplecommoditypathwaysandthesectorpathwayasappropriate1fortargetsetting.231.3HowdoFLAGSBTsdifferfromnon-FLAGSBTs?4Manycompanieswithland-intensiveoperationsarereportingtheiremissionspubliclyandhave5committedtoorsettargetsthroughtheScienceBasedTargetsinitiative(SBTi)usingthemethods6mentionedabove.Manyarealsoreportingtheiremissionspublicly.However,few7comprehensivelyaccountforAFOLUemissionsorremovalsintheirtargetsordisclosures.Akey8barrierhasbeenthelackofavailablestandards,guidanceandmethods—abarrierwhichis9removedwiththeFLAGSBTguidancealongwiththeforthcomingGreenhouseGasProtocolLand10SectorandRemovalsGuidance(expectedendof2022).11CompaniesthatsetaFLAGtargetaresettingaFLAG-specifictargetfortheportionoftheir12emissionsthatarerelatedtothelandsector,including,butnotlimitedto,emissionsfromforestry,13deforestation,andagriculturalproductionup‘tothefarmgate’(notincludingenergyrelated14emissionsfromprocessingphases).Allothernon-FLAGemissionsinacompany'sinventory15shouldbecoveredbySBTsthatuseotherapprovedSBTmethods.Thesemethodsinclude:16●AbsoluteContraction17●PhysicalintensityconvergenceusingtheappropriateSectoralDecarbonizationApproach18(SDA)19●Renewableelectricity(scope2only)20●Supplierorcustomerengagement21●Physicalintensitycontract22●Economicintensity23Formoreinformationonnon-FLAGtargetsseetheSBTiCorporateManual,theSBTiCriteriaand24Recommendations,andtheNet-ZeroStandard,aswellasanyrelevantsectorguidance.25ItisimportanttonotethatbecauseFLAGSBTsareseparatefromnon-FLAGSBTs,FLAG26abatementcannotbeusedtomeetnon-FLAGabatementtargets(e.g.,emissionreductionsfrom27agriculturalactivitiesinacompany’ssupplychaincannotbeusedtomeetfacilityoroffice28emissionreductiontargets).Thatis,companiescannotaccountforbiogenicremovalsintheir29valuechainstomeetnon-FLAGtargets.BiogenicremovalsmaybeaccountedfortomeetFLAG30targets.31321.4FLAGcriteriaoverview33RelevantcriteriaforFLAGtargetsaresummarizedinTable1below.Additionaldetailoneach34criterionisfoundinthesectionslisted.35sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance5sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgTable1.Summaryofcriteriaandrecommendationsinthisguidancelinkedtotherelevantsection1TopicCriteria/RecommendationDescriptionCompaniesrequiredtosetFLAGtargetsFLAG-C1Sections2.1TheSBTirequirescompaniesthatmeeteitherofthefollowingtwocriteriatosetaFLAG-target:i)CompanieswithlandintensiveactivitiesintheirvaluechainfromthefollowingFLAG-designatedsectorsarerequiredtosetFLAGtargets:●ForestandPaperProducts–Forestry,Timber,PulpandPaper,Rubber●FoodProduction–AgriculturalProduction●FoodProduction–AnimalSource●FoodandBeverageProcessing●FoodandStaplesRetailing●Tobaccoii)CompaniesinanyotherSBTi-designatedsectorthathaveA)morethan20%ofrevenuescomingfromforests,landoragriculture;ORB)companieswithFLAG-relatedemissionsthattotalmorethan20%ofoverallemissionsacrossscopes1,2and3.NOTE:ConsultationfeedbackwelcomeonpreferenceforanA)revenue-basedorB)emissions-basedcriteria.CompaniesrecommendedtosetFLAGtargetsFLAG-R1Section2.1CompanieswithFLAG-relatedemissionsthatarenotrequiredtosetaFLAGtarget,arestillencouragedtosetFLAGtargets.InterimvoluntaryreportingperiodFLAG-R2FLAG-C2Section2.1.1InaninitialperiodfollowingtheFLAGtoolandguidancerelease(March2022-September2022),theuseoftheFLAGtooltosetFLAGtargetsisvoluntarybutrecommended.FromSeptember2022onward,companiesthatmeettheFLAGcriteria(asperFLAG-C1)andareintheprocessofsettingtargetswillberequiredtoincludeFLAGtargets.TargetboundariesandemissionscoverageFLAG-C3Section2.1.2TheFLAGtargetmustcoveratleast95%ofFLAG-relatedscope1and2emissions.TheFLAGtargetmustcoveratleast67%ofFLAG-relatedscope3emissions.FLAG-relatedscope3emissionsthatareincludedintheFLAGtargetareseparatefromacompany’snon-FLAG67%scope3targetcoverage.sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance6sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgTopicCriteria/RecommendationDescriptionLandrelatedemissions,removals,&storageaccountingFLAG-C4Section3.1CompaniesmustcalculatetheirFLAGbaseyearemissions(tCO2e)inlinewiththeforthcomingGHGProtocolLandSectorandRemovalsGuidance(expectedendof2022).FLAG-R3Section3.1TheSBTirecommendsthatcompaniesthatwillberequiredtosetFLAGtargetsinitiateGHGaccountingfromlandandsetFLAGtargetsevenwhilewaitingforthereleaseoftheGHGProtocolLandSectorandRemovalsGuidance(expectedendof2022).OnceapublicdraftoftheupcomingGHGProtocolisavailable(expectedApril2022),SBTirecommendsusingthatdraftforaccountingguidance.FLAG-C5Sections3.1.1,3.1.2,3.1.3Companiesthatmeettherelevantcriteriaarerequiredtoaccountfortheirlandrelatedemissionsandremovals,andincludetheminaFLAGtarget-startinginSeptember2022.Landrelatedemissionsaccountingmustinclude:i)Landusechange(LUC):CO2emissionsfromlandusechange,includingthoseassociatedwithlivestockfeed.ii)Landmanagement(non-LUCemissions):emissionsfromlandmanagement(primarilyN2OandCH4).CO2emissionsrelatedtoon-farmvehicleandtofertilizerproductionarealsoincluded,astheseemissionsarecommonlyembeddedinaccountingtoolsandemissionfactorsassociatedwithlandmanagement.iii)Carbonremovalsandstorage:carbonsequestrationfromimprovedforestmanagement,agroforestry,afforestation/reforestation,soilorganiccarbonandbiochar.EmissionsandremovalsfromtheproductionandenduseofbioenergyshallnotbeincludedinFLAGtargetsettingandshallbeaddressedinaccordancewithSBTigeneralcriteriaonbioenergy(SeecriterionC10,andrecommendationsR3andR4)FLAG-R4Section3.1.1SBTirecommendsincludingindirectLandUseChange(iLUC)inthetargetboundary.ThisisconsistentwiththelandreportingmetricsoutlinedbyGHGProtocolLandSectorandRemovalsGuidance.sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance7sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgTopicCriteria/RecommendationDescriptionZerodeforestationcommitmentsFLAG-C6Section3.2CompaniessettingFLAGtargetsarerequiredtopubliclycommittozerodeforestationcoveringallscopesofemissions.CommitmentlanguagewillbepostedontheSBTiwebsite,alongwiththeSBTlanguage,andshouldtakethefollowingform:“[CompanyX]commitstonodeforestationacrossthevaluechainthroughouttheSBTtargetperiod,withacut-offdateof2020.”NOTE:Consultationfeedbackwelcomeonanyclarificationneededforthiscriterion.FLAG-R5Section3.2SBTihighlyrecommendsthatcompaniesaligndeforestationcommitmentswiththeAccountabilityFrameworkinitiative(AFi)guidance.FLAGtargetsettingFLAG-C7Section3.3CompaniesmustkeepFLAGandnon-FLAGtargetsandaccountingseparate.ForthepurposesofFLAGtargets,relevantemissionsincludeallemissionsrelatedtoagriculture(tofarmgate,excludingprocessing),landusechange,andlandmanagement,includingforestry(toyardexcludingprocessing).LevelofambitionFLAG-C8Section3.3Bothcommodity-basedandsector-basedFLAGtargetsareconsistentwithscenariosthatlimitglobaltemperatureincreaseto1.5°C.Acompany'soveralltargetclassificationwillbedeterminedbasedontheambitionofitsnon-FLAGScope1&2target.ToolusageFLAG-C9Section3.3.1Companieswithemissionsassociatedwithoneofthenineavailableagriculturalcommoditypathwaysthataccountfor10%ormoreofacompany’stotalFLAGemission(acrossallscopes)mayusethecommoditypathwayforthatcommodity.Companieswithemissionsrelatedtotimber&woodfiberaccountingfor10%ormoreoftheirFLAGemissionsarerequiredtousethecommoditypathwayfortimber&woodfiberavailableinthecommoditytool.BaseandtargetyearsFLAG-C10Section3.3.2InalignmentwithSBTicriteria,targetsmustcoveraminimumof5yearsandamaximumof10yearsfromthedatethetargetissubmittedtotheSBTiforanofficialvalidation.sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance8sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgTopicCriteria/RecommendationDescriptionThebaseyearmustbenoearlierthan2015.FLAG-R6Section3.3.2Inadditiontoanear-termFLAGtarget,companiesareencouragedtodevelopalong-termFLAGtargetwithatargetyearbefore2050alignedwiththeNetZeroStandard.TargetvalidationandreportingFLAG-C11Section3.3.4Companiesmustreportremovalsandemissionsseparatelyforbothbaselineandannualemissionsaccounting.FLAG-C12Section3.3.4Whenaggregatingtargets,companiesmustreportonsub-targetsinadditiontotheoverarching,aggregatedtarget.TargetcommunicationFLAG-R7Section3.3.5Whererelevant,companiesareencouragedtoconsolidateFLAGcommoditytargetsandtheFLAGsectortargetintoonecombinedFLAGtargetusingtheaggregatortool,thoughreportingonsub-targetsisstillrequired.TargetrecalculationFLAG-C13Section3.3.6FromApril2022,companiesthatsubmittargetsforrecalculationbasedonSBTirecalculationcriteriamustalsosetaFLAGtargetiftheimpactedtarget(s)includeFLAGrelatedemissions.123456789sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance9sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org2GETTINGSTARTED:WHOSETSAFLAGTARGET,1COVERINGWHICHEMISSIONS23ThischapterprovidesadditionaldetailontheSBTi-designatedsectorsthatarerequiredtoseta4FLAGtarget;FLAGtooloptionsandinterimperiodforusingthem;andspecificationson5emissionscoverage.62.1CompaniesrequiredtosetaFLAGtarget7TheSBTirequirescompaniesthatmeeteitherofthefollowingtwoconditionstosetaFLAG-8specifictarget,separatefromitstarget/sforotheremissions(FLAG-C1):9i)CompaniesfromthefollowingSBTi-designatedsectorsarerequiredtoseta10FLAGtarget:forestandpaperproducts(forestry,timber,pulpandpaper,rubber);11foodproduction(agriculturalproduction);foodproduction(animalsource);food12andbeverageprocessing:foodandstaplesretailing;andtobacco.13ii)CompaniesinanyotherSBTi-designatedsectorwhichhavemorethan20%of14revenuescomingfromforests,landoragriculture;ORcompanieswhichhave15FLAG-relatedemissionsthattotalmorethan20%ofoverallemissionsacrossall16scopes.17LandintensiveactivitiesarelikelytoberelevantintheGHGinventories(especially18inscope3,category1)ofcompaniesfromthefollowingsectors:retailing;19containersandpackaging;hotels,restaurants,leisure,andtourismservices;20textilesmanufacturing,spinning,weaving&apparel;textiles,apparel,footwear21andluxurygoods;consumerdurables,householdandpersonalproducts,tire,22buildingproducts,homebuildingandconstructionmaterials.Othersectorsmay23alsoberelevantforFLAGtargets.24FurtherdetailsoncompaniesrequiredtosetFLAGtargetsareincludedinsections3.2and3.3.25AftertheFLAGtoolandguidancearefinalizedinMarch2022,anycompanymaysetaFLAG26targetinadditiontoitsotherSBTitarget/s.CompanieswithFLAG-relatedemissionsthatarenot27requiredtosetaFLAGtargetarestillencouragedtodoso(FLAG-R1).Allcompanieswillbe28requiredtoincludeFLAG-relatedemissionsintheirinventoriesinaccordancewiththeGHG29ProtocolLandSectorandRemovalsguidancewhenitisreleased(expectedendof2022).30Science-basedFLAGtargetswillincreasethecredibilityofthecorporateclimatecommitments31andhelpthecompaniesinitiatemitigationactioninlinewithParisAgreementgoals.32sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance10sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org2.1.1InterimvoluntaryperiodforFLAGtooluse1ItiscommonpracticeintheSBTitoprovideasix-monthperiodforcompaniestofamiliarize2themselveswiththeSBTi’snewguidanceandadjusttheirstrategiesaccordingly.3InaninitialperiodfollowingtheFLAGtoolandguidancerelease(April2022-September2022),4theuseoftheFLAGtooltosettargetsforforest,land,andagricultureemissionsisvoluntarybut5recommended(FLAG-R2).FromSeptember2022onwardaftertheFLAGtoolandguidancehave6beenavailableforsixmonths,companiesoperatingundertheconditionsspecifiedinsection2.17(FLAG-C1)willberequiredtosetaFLAGtarget(FLAG-C2).8Table2.ExpectedevolutionofFLAGtargetsetting9CompaniesinthetargetsettingprocessFLAGtargetsettingtimelinesApril2022-Sept2022Sept2022onwardJune2023onwardInterimperiod:FLAGtoolsandguidancearereleasedFLAGhasbeenavailablefor6monthsFLAGandGHGProtocolguidancehavebothbeenavailablefor6months(expected)CompaniesintheprocessofsettingSBTsRecommendedRequiredRequiredCompaniesintheprocessofrecalculatingSBTsRequiredRequiredRequiredCompaniesintheprocessofsettingNetZerotargetsRequiredRequiredRequired10FromJune2023,companiesthatneedtorecalculatetargetsbasedonnewGHGProtocolGuidancemust11shareplansonrecalculationandresubmissionwithSBTiinalignmentwiththeirregularreportingcycle.12Asindicatedintable2,thevoluntaryinterimperioddoesnotapplytocompaniesthatarein13processofrecalculatingSBTs(seemoreinsection3.3.6)ortocompaniesintheprocessofsetting14NetZerotargets.152.1.2FLAGpathwayoptions16TheSBTiprovidestwoapproachestoFLAGtarget-setting,including:17●aFLAGsectorapproachforcompanieswithdiversifiedFLAGemissionsandremovals18potential,and19●acommodity-basedapproachwith10commoditypathwaysincluding:beef,chicken,dairy,20maize,palmoil,pork,rice,soy,wheat,andtimber&woodfiber.21sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance11sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgCompaniesmaycombinemultiplecommoditypathwaysandthesectorpathwayasappropriate1fortargetsetting.22.2Targetboundariesandemissionscoverage3AsperSBTioverallguidance,theFLAGtargetmustcoveratleast95%ofFLAG-relatedscope14and2emissionsand67%ofFLAG-relatedscope3emissions(FLAG-C3).5InalignmentwithSBTicriteriaandrecommendations,ascope3targetisrequiredifacompany’s6scope3emissionsare40%ormoreoftotalscope1,2,and3emissionsacrossallcategories,7includingFLAGandnon-FLAGemissions.Forcompaniesthatmeetthe40%thresholdandare8thereforerequiredtohaveascope3target,FLAGandnon-FLAGemissionsmustbeseparated9andeachcategorycoveredat67%(seeexampleinTable3).1011Table3.Examplesofscope3targetcoverageat67%forFLAGandnon-FLAGemissions.12CompanyACompanyBTotalFLAGNon-FLAGTotalFLAGNon-FLAGTotalscope3emissions10008002001000500500Targetmustcover(67%)67053613467033533513sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance12sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgTable4.TooluseandtargetboundariesbysectorSECTOREmissionscoverageUserdescriptionFLAGapproachScope1Scope3Food&Ag●FoodProduction–AgriculturalProduction●FoodProduction–AnimalSource95%67%Landowner/farmingcompanywithfeedstock/livestockproductioncorrespondingtooneormoreFLAGspecificagriculturalpathways(existingFLAGcommoditypathway).SectorapproachorCommodityapproachLandowner/farmingcompanywithfeedstock/livestockproductionotherthanthe10FLAGspecificpathways.Sectorapproach●FoodandBeverageProcessing●FoodandStaplesRetailing●Tobacco–67%Companieswithdiversifiedlanduseintensityactivitiesintheirvaluechain.CompanywithFLAGspecificcommodityproduction(commoditytoolexistingpathway)intheirvaluechain.SectorapproachorCommodityapproachForest●ForestandPaperProducts–Forestry,Timber,PulpandPaper,Rubber95%67%Companyintheforestproductindustry;orlandownerorlandmanagerintheforestryproductindustry.CommodityapproachOther●Consumer,Durables,HouseholdandPersonalProducts●ContainersandPackaging●Hotels,Restaurants,andLeisure,andTourismServices●TextileManufacturing,Spinning,Weaving&Apparel●Textile,Apparel,FootwearandLuxuryGoods●Retailing●Tire●Anyotherwithsignificantlandemissions95%67%Companieswithemissionsrelatedtotimber&woodfiberaccountingfor10%ormoreoftheirFLAGemissionsCommodityapproachCompanywithFLAGspecificcommodityproduction(commoditytoolexistingpathway)intheirvaluechain.SectorapproachorCommodityapproachCompanywithdiversifiedlanduseintensityactivitiesintheirvaluechain.SectorapproachScope3emissionscoveragedoesnotapplytoagriculturalcompanieswithlandpartners.Companiesusingotherland(externallyowned)totheirownproductionmustincludetheirlandrelatedemissionsat95%.IfA)>20%revenuescomingfromforests,landoragriculture;ORifB)>20%ofoverallGHGemissionsassociatedwithlandintensityactivities.sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance13sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org3OVERALLGUIDANCEONSCIENCE-BASEDTARGET-1SETTINGFORFLAG23Afteracompanyhasdeterminedwhethertosetatargetandwhatthetargetshouldencompass4(Chapter2),Chapter3providesguidanceonthemainstepstosetFLAGtargets.Itspecifiesthe5conditionsforembarkingontheFLAGtarget-settingjourney:prerequisitesassociatedwithland6relatedGHGaccounting(section3.1),andtherequirementtomakeacommitmenttozero7deforestation(section3.2).Section3.3providesguidanceonwhichFLAGtoolshouldbeusedfor8target-settingandprovidesthestep-by-stepguidanceonthetarget-settingprocess.93.1Accountingforland-relatedemissions10Science-basedtargets(SBTs)arebasedontheemissionscalculatedandreportedbythe11company.Assuch,companiesshouldstrivetousethebestavailabledataintheirGHGemissions12accounting.TosetaFLAGtarget,companiesmustfirstaccuratelycalculatetheirland-related13emissions(i.e.FLAGbaseyearemissionsasspecifiedintheFLAGtool).14ThetwoFLAGapproachesavailablewiththisguidance(FLAGsectorapproachandFLAG15commodityapproach)seektoalignwiththeupcomingGHGProtocolLandSectorandRemovals16Guidancewhichisexpectedtobepublishedattheendof2022.Theguidancewillexplainhow17companiesshouldaccountforemissionsandremovalsfromlandmanagement,landusechange,18biogenicproducts,technologicalCO2removals,andrelatedactivitiesinGHGinventories.Itwill19takeavaluechainapproachtoprovidecorporatelevelaccountingandreportingguidance,which20willbeespeciallyvaluablegiventhelimitedguidanceoncorporatelevelAFOLUinventoriesto21date.Moreover,theguidancewillapplytoemissionsbothupstreamanddownstreamandapply22tobothproducersandconsumers,withthemainfocusonaccountingandreportingemissionsfor23differentcarbonpools:land,geologic,andproduct.FLAGguidancemaybeupdatedasneeded24toalignwithGHGProtocolLandSectorandRemovalsGuidanceoncefinalized.25StartinginSeptember2022,companiesthatfallundertherelevantsectorclassificationsand26emissionthresholdswillberequiredtoaccountforFLAG-relatedemissionsandappropriate27removals/storageinalignmentwiththeforthcomingGHGProtocolLandSectorandRemovals28Guidanceandtoincludethemintheirtargetboundary(FLAG-C4).WhiletheGHGProtocol29guidanceisstillunderdevelopment,companieswithland-intensiveoperationscanstillprepare30forandsetFLAGtargets.TheSBTirecommendsthatcompaniesinterestedinsettingFLAG31targetspriortoGHGProtocolLandSectorandRemovalsGuidancefinalizationproceedwith32target-settingusingcurrentlyavailablereferencesbelow(seeFLAG-R3).33343536sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance14sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgBOX1.Currentavailableguidance1WhiletheGHGProtocolLandSectorandRemovalsGuidanceisunderdevelopment,we2recommendtheuseof“AccountingforNaturalClimateSolutionsGuidance”(Quantis,2019)3whichprovidesthemostcompleteavailableguidanceforcompaniestoaccountforFLAG-related4emissions.OnceapublicdraftoftheGHGProtocolLandSectorandRemovalsGuidanceis5available,SBTirecommendsusingthatdraft.Additionalguidancedocumentsthatmaybeofuse6arelistedbelowinTable3.7Table5.GuidancedocumentsforcalculatingFLAGemissions8PublisherDocumentGHGProtocol●LandSectorandRemovalsGuidance(publicdraftexpectedApr,2022)●CorporateStandard●Scope3Standard●ProductStandard●AgricultureGuidanceIPCC●GuidelinesforNationalGHGInventories.●2006Guidelines,GoodPracticeGuidanceforLULUCF●2019RefinementISO●ISO140641:2018Quantis●AccountingforNaturalClimateSolutionsGuidanceGoldStandard●ValueChangeInitiative.●ValueChain(Scope3)Interventions&SoilOrganicCarbonGuidance9Thefollowingsections3.1.1-3.1.3provideadescriptionoftheemissionsandremovalscovered10undertheFLAGpathways.Table6belowindicatesthesesourcesaccordingtothethreemain11categoriescoveredintheFLAGpathways:landusechange(LUC)emissions,landmanagement,12andcarbonremovals&storage.131415161718sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance15sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgTable6.GHGemissionscoveredintheFLAGPathways1Landusechange(LUC)emissions●CO2emissionsfromdirectLUCassociatedwithdeforestationandforestdegradation.●CO2emissionsfromindirectLUCassociatedwithdeforestationandforestdegradation.Landmanagement(non-LUCemissions)●CH4emissionsfrommanuremanagement●EntericCH4emissions(Meat-Beef,Dairy)●CH4emissionsfromfloodedsoil(forlowlandriceonly)●DirectandindirectN2Oemissionsfrommanuremanagement●Fertilizer:directN2Oemissionsfromsoilduetofertilizerapplication●Fertilizer:indirectN2Oemissionsfromleaching,runoffandvolatilization●N2Oemissionsfromcropresidue●CH4andN2Oemissionsfromagriculturalwasteburning●CO2emissionsfrommachineryusedonfarm●CO2emissionsfromfertilizerproductionCarbonremovals&storage●Forestmanagement:carbonsequestrationfromimprovedforestmanagementactivities.●Afforestationandreforestation:i)carbonsequestrationfromafforestationandreforestation(forestasdefinedinFAO);ii)carbonsequestrationbyshiftingfromnon-forestcovertoforestcoverat30%treecoverthreshold(mixofplantationforestryandnaturalforestregrowth).●Agroforestry:carbonsequestrationfromaddingabovegroundwoodycarbonstorageinagriculturesystems(cropandpasturepixelswith<25%treecover).●Soilorganiccarbon:carbonsequestrationbyshiftingfromcurrentmanagementtono-tillmanagement.●Biocharfromcropresidues:carbonsequestrationbyamendingagriculturalsoilswithbiochar.Sources:compiledfromRoeetal.2019,andSmithetal.2016.23PleasenotethattheFLAGpathwaysdonotincludelanduseemissionsassociatedwithbioenergy4feedstockintheircurrentversion.BioenergyemissionsandremovalscannotbeincludedinFLAG5targetsetting,butmustbeincludedinnon-FLAGtargetsetting.TheSBTiprovidesspecific6guidanceforincludingbioenergyemissionsaspercriterion10(C-10),andrelated7recommendations(R-3andR-4)intheSBTCriteriaandGuidancedocument.8910sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance16sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org3.1.1LandUseChange(LUC)emissions1Landusechange(LUC)involvesachangefromonelandusecategorytoanother.DirectLand2UseChange(dLUC)occurswhencarbonstocksdeclineduetoachangeinlanduse.Indirect3land-usechange(iLUC)occurswhencarbonstocksonotherlandsdeclineasaconsequenceof4changeinlandusewithintheareaoffocus.Fromtheperspectiveofacompany,iLUCisdefined5bytheGHGProtocolasarecent(i.e.,previous20years)carbonstocklossduetolandconversion6onlandsnotownedorcontrolledbythecompany,orinitssupplychain,inducedbychangein7demandforproductsproducedorsourcedbythecompany.8iLUCisoftenmediatedbymarketsordrivenbypolicyshiftsinlandusethatcannotbedirectly9attributedtoland-usemanagementdecisionsofindividualsorgroups(IPCC,2006).Hence,10emissionsassociatedwithiLUCcannotbemeasuredbutareinsteadestimated.Theseestimates11useeconometricmodelsthatmakeassumptionsaboutfutureimpacts(e.g.futureyield12improvement,whereexpansionandabandonmenttakeplace,roleofclimatechangeeffects,CO213fertilizationeffectsonyield)andtheinteractionsbetweendifferentinputparameters(e.g.trade14patterns,feedcomposition,roleofby-products,referenceperiod).Consequently,accountingfor15iLUCemissionsisalwayssubjecttohighuncertainty.16TheSBTirecommendsbutdoesnotrequirecompaniestoincludeiLUCintargetcalculations,but17doesrequirethatdirectLandUseChange(dLUC)bequantifiedandincludedinthetarget18boundary,consistentwithGHGProtocolguidance(FLAG-C5).dLUCmaybeestimated19quantitativelyfromthechangesincarbonstocks(i.e.,inbiomass,deadorganicmatterandsoil20carbonpools)overanassessmentperiod(i.e.,20yearsorharvestcycle/rotationperiodifgreater21than20years)associatedwithprevious/convertedland(e.g.,grassland;forestland,pasture)and22thelanduseafterconversion(e.g.,soya,palmoil,etc.)(IPCC,2006).Forconsistencywiththe23methodsusedintheFLAGpathways,theIPCC,andGHGProtocolLandSectorandRemovals24Guidance,companiesmustallocateemissionsfromlandusechangeover20years(usinglinear25discounting)followingthelandusechangeevent(IPCC,2003;Quantis,2019).26CompaniesshallusethemostrepresentativeactualdatatocalculateLUCemissions1.Although27companiesarenotrequiredtoincludeiLUCintheiraccountingortargetsetting,theFLAGsector28pathwayimplicitlyincludesiLUCbecauseitaccountsforallglobalLUC.TheFLAGcommodity29pathwaysincludecountry-leveliLUC,asestimatesinLUCarederivedfromcountry-leveldata.30Thus,companiesareencouragedtoincludeiLUCintargetsetting,iftheyhaveaccesstoiLUC31dataassociatedwiththeirlandactivitiesinordertohaveamorecomprehensiveFLAGtarget32(FLAG-R4).331ActualdatademonstratingtheoccurrenceofpositiveornoLUCemissionsresultingfromotherchangesinlanduse(e.g.degradedlandtoagriculture)canbeusedbycompaniesifthosearereportedfromreliablecompany’sspecificGHGaccounting,includingobjectiveevidence(e.g.auditedinformation).sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance17sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org3.1.2Landmanagement(non-LUCemissions)1Companiesarerequiredtoaccountforlandmanagementemissions(alongsideLUCCO22emissions)andincludethemintheirtargetboundary(FLAG-C5).Theseemissionsincludeall3land-relatedemissionsexcludingthoserelatedtolandusechange.Theyconstituteallnet4biogenicCO2emissionsrelatedtolandmanagementimpactsoncarbonstockchangeswithina5givenlanduse,aswellasotheranthropogenicGHGsfrommanagementofagriculturesystems:6organicandinorganicinputsoroutputsfromagriculturethatreleasesignificantamountsofN2O7andCH4totheatmosphere(seetable6).8FossilfuelCO2emissionsfrommachinerysuchastractorsandirrigationpumpsarenottechnically9‘land-basedemissions’butmaybeintegratedincompanies’FLAGemissionsaccountingand10targetboundary,followingcommonpracticeinlandemissionsaccounting.Similarly,energy11emissionsembeddedinfertilizerinputsmaybeintegratedincompanies’FLAGemissions12accountingandtargetboundary.Theseemissionsmayalternativelybeincludedinanon-FLAG13target;companiesshouldensurethattheyareaccountedforbutnotdoublecountedacrossFLAG14andnon-FLAGtargets.153.1.3Carbonremovals&storage16TheGHGProtocolLandSectorandRemovalsGuidancedefinesnetbiogenicCO2emissionsas17instanceswherenetlandcarbonstockdecreasesoccur,anddefinesnetbiogenicCO2removals18asinstanceswherenetlandcarbonstockincreasesoccur,arestoredforaperiodoftime,and19meetcertainreportingcriteria(WRI,2020).Biogenicremovalsareusuallyassociatedwithoneor20moreofthefollowingcarbonpools:biomass(aboveandbelowground),deadorganicmatter21(deadwoodandlitter),andsoilorganicmatter.22InFLAGtargetdevelopment,emissionsandremovalsmustbereportedseparately.The23overarchingFLAGtargetmaynetemissionsandremovalsbecauseinaninventoryaccounting24approach,changesmaybeaccountedasemissionsorremovalsdependentonthestartingpoint.25RemovalsmayonlybeincludedinFLAGtargetswhentheappropriatespecificationsaremet,26followingGHGProtocolLandSectorandRemovalsGuidance(FLAG-C5).Removalsmaynotbe27usedtomeetanyothernon-FLAGtargetsunderSBTi.(Forexample,removalsfromsoilcarbon28maybeincludedinaFLAGtarget,butwouldhavenoimpactonanon-FLAGtarget.Seesection293.3foradditionalexample.)30InaccordancewithGHGProtocolLandSectorandRemovalsGuidance,companiesshouldonly31includeCO2removalswithongoingstorageandmonitoring(e.g.afforestation/reforestation,32agriculturalsoilcarbonwithincreasedsoilcarbonwithincreasedcarbonstockremainedinthe33soilorvegetation)2innetGHGtargets,sinceonlyremovalswithongoingstoragecontributeto34reducingcumulativeglobalemissionswhichdriveclimatechange.Furtherdetailsonthe352‘Ongoingstorage’isalsosometimesreferredtoas‘permanence’’.Varioustypesofcarbonsinkshaveaninherentriskoffuturereversals.Thepermanenceofcarbonstockrelatestothelongevityofthestock(i.e.howlongtheincreasedcarbonstockremainsinthesoilorvegetation.(IPCC,2014).sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance18sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgspecificationsofongoingstoragewillbeelaboratedbasedonGHGProtocol;inthemeantime,1companiesshouldrefertoQuantisNCSguidanceandGHGProtocolLandSectorandRemovals2drafts(expectedApril2022).3Forestrestorationthatoccursonworkinglands(forexample,silvopasture)isincludedintheFLAG4sectortarget,butreforestationoutsideofworkinglandsisotherwiseexcludedfromtargets5becausetheseeffortsaregenerallyoutsideofcompanysupplychains.Modelswillbeupdatedas6neededtoalignwithGHGProtocolguidanceonthistopic.7ProductcarbonstorageisnotincludedinFLAGtargets,followingcurrentGHGProtocol8accountingguidance.DatausedforFLAGtargetdevelopmentdonotincludeproductcarbon9storage.ShouldGHGProtocolLandSectorandRemovalsguidanceissuenewdirectionon10productcarbonstorage,additionalreviewwouldbeneededtoassessfeasibilityandintentfor11targetsetting.SBTiFLAGaddressesremovalsincoordinationwiththeGHGProtocolLandSector12andRemovalsGuidancewithparticularattentiontoin-scoperemovalsforlandintensivesectors,13anddoesnotincluderemovalsthatarenotpartofaFLAGtargetorthatareoutsidetheFLAG14sector(e.g.directaircaptureorothertechnologicalremovals).153.1.4DataQuality16CompaniesmustusedatathatarethemostrepresentativeoftheactualFLAGrelatedemissions.17Companiesshouldcollecthighquality(‘primary’)datafromsuppliersandothervaluechain18partnersforscope3activitiesdeemedmostrelevantand/orstrategicallytargetedforGHG19reductions.CompaniessettingFLAGtargetsshouldfollowdataqualityguidelinesprovidedbythe20GHGProtocolLandSectorandRemovalsGuidance.Additionalguidanceondataqualityissues21forscope3emissionsisprovidedinChapter7oftheGHGProtocolValueChain(Scope3)22Standard.2324TheembeddeddecarbonizationpathwaysinboththeFLAGsectorandcommodityapproaches25areglobal(seethisdocument,Chapter4),meaningthetoolprovidesnoregionalbreakdowns.26However,companiesshouldusethemostgranulardataavailableindevelopingtheirannual27inventories.2829Defaultactivitydataareacceptable,buttheyarelessaccurateandlimitacompany’sabilityto30trackperformanceandprogresstowardstargets.Thus,whenused,thesourceandpotential31uncertaintyoftheadopteddefaultdatashouldbeclearlydisclosed.3233Regardlessoflimitationsarounddataquality,companiesareencouragedtosetscience-based34targetsassoonaspossible.Companiescanhavetargetsinplacewhilecontinuingtoimprove35theirreportingthroughcollaborationwithsuppliers.Anyadjustmentstoaccountingmethodologies36shouldbedisclosedandimplementedinaccordancewiththeGHGProtocolCorporateandValue37ChainStandards.Anyimpactofthoseadjustmentsonthecompanytargetsshouldbeassessed38inlinewithSBTicriteriaandrecommendations,whichcallfortargetrecalculationwhenmajor39changesininventoriesoccur.40sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance19sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org3.2Zerodeforestationcommitments1InadditiontotheGHGaccountingofland-relatedemissions,theSBTirequiresthe2implementationofzerodeforestationcommitmentsasacomplementarystepinthetarget-setting3andvalidationprocess(FLAG-C6).Becausereducingemissionsfromdeforestationisoneofthe4highestprioritiesacrossFLAGdecarbonizationpathways,asrepresentedbyhundredsof5companiesparticipatinginzerodeforestationcommitmentsacrosstheNewYorkDeclarationon6Forests,theConsumerGoodsForum,andothers,acommitmenttozerodeforestationisan7additionalrequirementforFLAGtargetsettingandSBTivalidation.CompaniessettingFLAG8targetsarerequiredtopubliclycommittozerodeforestationcoveringallscopesofemissions.9CommitmentlanguagewillbepostedontheSBTiwebsite,alongwiththeSBTlanguage,and10shouldtakethefollowingform:11“[CompanyX]commitstonodeforestationacrossthevaluechainthroughouttheSBTtarget12period,withacut-offdateof2020.”13Companiesarerecommendedtomeettheirzerodeforestationcommitmentsassoonaspossible.14AlignmentofdeforestationtargetswiththeAccountabilityFrameworkinitiative(AFi)guidanceis15recommendedandreflectscurrentbestpractice(FLAG-R5).16WithintheIntegratedAssessmentModels(IAMs)onwhichFLAGpathwaysarebased,emissions17fromdeforestationarecombinedwithotherconversionofnaturallands,includingtheburningof18peat.Forthisreason,wealsorecommendthatcompaniessetazerolandconversionandpeat19burningtargetacrosstheirvaluechains,andcompaniesarerecommendedtomeettheirzero20conversionandpeatburningcommitmentsassoonaspossible.ThisisnotarequirementforSBTI21targetvalidation;however,itwouldlikelybedifficulttoachieveacompany’sFLAGtargetwithout22stoppingtheseactivitieswithintheirvaluechains.23243.3PracticalstepstosetaFLAGtarget2526CompaniesthatsetFLAGtargetsarerequiredtokeepFLAGandnon-FLAGtargetsand27accountingseparate(FLAG-C7).ThisseparationisimportantbecauseFLAGtargetscaninclude28appropriatebiogenicremovalswhilenon-FLAGtargetsdonotincluderemovals.Removalsare29includedinFLAGtargetsbecausetheyareanimportantpartofland-basedmitigation:morethan3050%oftheglobalmitigationopportunityrelatedtolandisfromremovals.Ofcourse,science-31basedtargetsalignedwiththeParisAgreementalsorequiresignificantemissionsreductionsfrom32fossilfuels(non-FLAG),notbasedonremovals,soFLAGandnon-FLAGtargetsarekept33separatetoensurepreservationofscience-basedtargets.34FLAGtargetsarecalculatedbyusingtheFLAGsectorapproach(absolutecontractionmethod)35ortheFLAGcommodityapproach(physicalintensityconvergencemethod)(seemoreonthe36methodsinAppendices1and2).Intensitypathwaysareavailablefor10commodities:beef,dairy,37sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance20sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgpork,chicken,rice,soy,palmoil,maize,wheat,andtimber&woodfiber.FLAGtargetscanbe1expressedonanabsolutebasis(tCO2e)orintensitybasis(e.g.tCO2e/toffreshweight,forthe2commoditytoolonly).3BoththeFLAGsectorapproachandcommodityapproachareconsistentwithscenariosthatlimit4globaltemperatureincreaseto1.5°C.(FLAG-C8).5ThefollowingsubsectionsdescribethestepscompaniessettingFLAGtargetsneedtoundertake,6fromchoosingtheappropriateFLAGapproachtocommunicatingandreviewingtheFLAGtarget.783.3.1ChoosingtheappropriatetoolfortheFLAGtargetsetting9Companiesmaychoosetheappropriateapproach(es)accordingtothesector(s)inwhichthey10operateinordertosetaFLAGtarget(seetable7).1112Table7.TypologyofFLAGtoolsandusers13ApproachUsersFLAGSectorApproachCalculatetargetsfordiversifiedFLAGemissionsCompanieswithdiversifiedland-intensiveactivitiesintheirsupplychain,and/orwithlimitedaccesstodatafromsuppliers;companieswithland-basedemissionsthatarenotcoveredbythecommodityapproach.Companieswithemissionsassociatedwithacommodityincludedinthecommodityapproach,butwhereemissionsfromthecommodityinquestionarelessthan10%ofthecompany’soverallFLAGemissions.FLAGCommodityApproachCalculatetargetsforFLAGcommodity-specificemissions●Beef●Chicken●Dairy●Maize●Palmoil●Pork●Rice●Soy●Wheat●Timber&woodfiberCompanieswithemissionsassociatedwithoneofthenineavailableagriculturalcommoditypathwaysthataccountfor10%ormoreofacompany’stotalFLAGemissionmayusethecommoditypathwayforthatcommodity.Companieswithemissionsrelatedtotimber&woodfiberaccountingfor10%ormoreoftheirFLAGemissionsarerequiredtousethecommoditypathwayfortimber&woodfiberavailableinthecommoditytool.14sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance21sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgCompaniesmayusebothFLAGsectorandcommodityapproaches:asinglecompanymayhave1oneormorecommoditiesforwhichthecommoditytoolissuitable,andotherFLAGemissionsfor2whichtheFLAGsectortoolisappropriate.Companiescanaggregatecommodityandsector3approachesintoacombinedFLAGtargetusingtheFLAGtargetaggregator.4Companieswithemissionsassociatedwithoneofthenineavailableagriculturalcommodity5pathwaysthataccountfor10%ormoreofacompany’stotalFLAGemission(acrossallscopes)6mayusethecommoditypathwayforthatcommodity.7Companieswithemissionsrelatedtotimber&woodfiberaccountingfor10%ormoreoftheir8FLAGemissionsarerequiredtousethecommoditypathwayfortimber&woodfiberavailablein9thecommoditytool.(FLAG-C9).103.3.2Definitionofatargetperiod11Allnewnear-termscience-basedtargetsmustcoveraminimumof5yearsandamaximumof1012yearsfromthedatethetargetissubmittedtotheSBTiforvalidation.SBTirecommendsthat13companieskeepthesametargettimeframe(baseyearandtargetyear)acrossFLAGandnon-14FLAGtargetswhenpossible(FLAG-C10).15Companiesareencouragedtodeveloplong-termtargetsinadditiontonear-termtargets(i.e.,16long-termscience-basedtargetsinlinewithSBTiNetZerocriteria)(FLAG-R6).Companies17wishingtocommittoNet-Zerotargetsmustalsosetnearterm(5-10yearsfromsubmission)FLAG18targets.Asindicatedintable2,companiesthatmeetFLAGcriteriaasperFLAG-C1,andwishto19setNetZerotargets,mustalsoincludeFLAGneartermtargetsfromApril2022andon.20WhenusingtheFLAGtool,theusersmustprovidetwodataitemsrelatedtothetargetperiod:21theFLAGbaseyearandtheFLAGtargetyear.22FLAGbaseyear23Baseyearsareusedtocalculatetheambitionofmosttypesoftargetsandtotrackprogress24againstalltargets.Theearliestbaseyearthatcanbeselectedbythecompanyinthecurrent25versionoftheFLAGtoolis2015.ForcompaniesusingtheFLAGsectorapproachforabaseyear26priorto2018(thefirstyearforwhichdataareavailableintheFLAGsectorapproach),linearback27castingoftheFLAGsectorapproachwillberequired.28FLAGtargetyear29Allnewnear-termscience-basedtargetsmustcoveraminimumof5yearsandamaximumof1030yearsfromthedatethetargetissubmittedtotheSBTiforvalidation.SBTirecommendsthat31companieskeepthesametargettimeframeacrossFLAGandnon-FLAGtargetswhenpossible32(FLAG-C10).TheSBTicriteriaonforward-lookingambitionalsoappliestoFLAGtargets.3334sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance22sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org3.3.3EnteringbaseyearFLAGemissionsintheFLAGtool1FLAGbaseyearemissionsshallbeexpressedintonnesofcarbondioxideequivalentusingGWP2100.Baseyearemissionsmustinclude(seesection3.1):3●Landmanagement/Landuseemissions;4●LUCemissions(atleastdirectLUC);and5●Removals6Companiesarenotrequiredtoincludeindirectlandusechanges(iLUC)intheirGHGinventories,7buttheSBTihighlyrecommendstakingiLUCintoaccountfollowingGHGProtocolLandSector8andRemovalsguidanceonlandtrackingmetrics.NotethatthemodelsconsideredinbothFLAG9toolscapturebothLUCandiLUCemissionsinthetargetdevelopment(seemoreinchapter4).10Table8summarizesdataneedsinadditiontothebaseyear,targetyear,andbaseyearemissions11foreachFLAGapproach.121314Table8.DataneedsforFLAGtargetdevelopment15TOOLFLAGSECTORAPPROACHFLAGCOMMODITYAPPROACHTargetSettingApproachAbsoluteContractionIntensitybasedScenario1.5CaDATAtypesDATAneedsFLAGBaseyearrequiredrequiredFLAGTargetyearbFLAGBaseyearemissions(tCO2e)cCommodityproductioninbaseyear(kgorm3)N.A.Productiontargetyear(definition)DisaggregatedLUCemissionsfromotherFLAG(non-LUC)emissions(tCO2e)optionala1.5°CisthetemperaturetargetavailableforallFLAGpathways.Commoditypathwayswereoriginally16developedfor2°C,butinextensiveconsultationweredeterminedapplicablefor1.5°Cbecausemitigation17associatedwithagricultureisbroadlyconsistentbetween1.5°Cand2°Cscenarios.18bThetargetyearmustcover5-10yearsfromthedateofthetargetsubmission(section3.2.3).19cGHGaccountingofland-relatedemissionsintheFLAGbaseyear,includingLUCandotherFLAGrelated20emissions.LUCemissionsmustincludeatleastdirectemissionsfromlandusechange;itisrecommended21toincludeindirectemissionfromlandusechangeaswell.2223sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance23sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgIntheFLAGSectorapproach,theFLAGbaseyearemissionsarethetotalland-relatedactivity1emissionsintonnesofCO2einacompany’sfullGHGinventoryfortheselectedFLAGbaseyear.2Inthesector-basedapproach,LUC(directandindirect)relatedtodeforestationandremovalsis3coveredbyallocatingemissionsreductionsandremovalsacrosstheentireFLAGsector.4IntheFLAGCommodityapproach,FLAGbaseyearemissionsaretheland-relatedemissions5associatedwiththecompany’scommodityproductionorprocurementintheselectedFLAGbase6year.TheFLAGcommoditytoolalsocoversLUC(directandindirect)relatedtodeforestationand7removals.Theseremovalsaresubtractedfromthetotalcommodityemissionstoprovideanet8emissionvalueperyearintheunitoftonsofCO2e.9LUCandnon-LUC(landmanagement)emissionsmayoptionallybeinputseparatelywhenusing10theFLAGCommodityapproach,butnotfortheFLAGSectorapproach.IntheCommodity11approach,baseyearemissionsmaybeenteredeitherasatotalemissionsvalueorseparate12valuesforLUCandnon-LUCemissions.Ifcompaniesenteronlytotalemissions,adefaultvalue13forLUCemissionsisassigned.14TheFLAGapproachesdonotincludelanduseemissionsassociatedwithbioenergyfeedstocks15intheircurrentversion.WWFhasbeenstudyingthistopicinalignmentwiththedevelopmentof16theupcomingGHGProtocolLandSectorandRemovalsguidance,andwillincludeanexplicitand17pragmaticmodelingapproachforcompaniesatalaterdate.WhilewaitingfortheupcomingGHG18ProtocolLandSectorandRemovalsguidance,theSBTiprovidesspecificguidancetoinclude19thoseemissionsinitsoverallnon-FLAGspecifictargetsettingasperC10V.5.(seesection3.1.4).203.3.4FLAGtargetvalidation21Tobeginthetargetvalidationprocess,companiesmustsubmittheFLAG-specificSBTiscience-22basedtargetsubmissionaddendum.Theaddendumrequiresdisclosureofemissionsperscope23inthebaseyear,activityfigures,andotherdatatoperformtheassessment.24AlthoughcompaniesarerequiredtosetnetFLAGtargets–land-relatedemissionscombinedwith25removals–inthevalidationprocess,companiesmustreportemissionsreductionsandremovals26accountingseparately(FLAG-C11).Thisisimportanttomaintainafocusonreducingcumulative27emissionstotheatmosphere,whileseparatelyincreasingCO2removals.28CompaniesusingaggregatedFLAGsector(absolutecontraction)andFLAGcommodity29(intensity)approachesarerequiredtoprovidethecalculationdetailsseparatelyforeachFLAG30pathwayincludedintargetdevelopment.ForaggregatedFLAGtargets,companiesonlyneedto31meettheoverarchingtarget,noteachsub-target(percommodity,forexample).32However,fortransparency,companiesmustreportonsub-targetsinadditiontotheoverarching,33aggregatedtarget(FLAG-C12).34sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance24sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org3.3.5CommunicationoftheFLAGtarget1CompaniesmustcommunicatetheirFLAGtargetbyindicatingthebaseyearandtargetyear2selected,andthepercentagereduction(eitherabsoluteorintensity)inthetargetperiod(seeBox32).4Forthesakeofclarity,companiessettingaFLAGtargetformultiplecommoditycategoriesor5usingacombinationofthesectorpathwayandthecommoditypathwaycanaggregateresultsto6obtainasingleGHGreductiontargetbyusingweightedaveragespertheFLAGtargetaggregator7(FLAG-R7).TheFLAGCommodityapproachprovidesafunctiontotranslateintensitytargetsto8absolutenumberswhichmaybecombinedwithabsolutetargetsforthecommunicationofone9singleFLAGtarget.1011BOX2.Shorterstatementsareclearerandmoretransparent12●Absolutetarget(FLAG-Sectorapproach):13[Companyname]commitstoreduceabsolute[enterscopes]FLAGGHGemissions14[percentreduction]%by[targetyear]froma[baseyear]baseyear.15●Intensitytarget(FLAG-Commodityapproach):16[Companyname]commitstoreduce[enterscopes]FLAGGHGemissions[percent17reduction]%per[unit]by[targetyear]froma[baseyear]baseyear.[Thismayinclude18multiple%targetspercommodity,orasingleaveragedtargetacrosscommodities.]193.3.6FLAGtargetreviewprocessandtargetrecalculation20TheSBTiregularlyupdatesitscriteriaandmethodstoreflectcurrentbestpracticesandthelatest21science.Thus,settingtargetsundertheSBTiincludesacontinualengagementprocessthat22involvestargetreviewandcompanytargetupdates.Ingeneral,thecriteriareviewprocess23happenseverytwoyears.24Toensureconsistentperformancetrackingovertime,targetsmustberecalculatedtoreflectany25significantchangesthatwouldcompromiseatarget’srelevanceandconsistency.TheSBTi26recommendsthatcompaniespubliclyreportcompany-wideGHGemissionsinventoryand27progressagainstpublishedtargetsonanannualbasis.Ataminimum,targetsshouldbe28reassessedeveryfiveyears.29FromApril2022,companiesthatmeettheFLAGcriteriaasperFLAG-C1,andsubmittargetsfor30recalculationbasedonSBTirecalculationcriteria,willberequiredtoaccountfortheirFLAG31relatedemissionsandsetaFLAGtarget(FLAG-C13).32PleasenotethatsomecompaniessettingFLAGtargetsbeforethereleaseofthenewGHG33ProtocolGuidancewillneedtoshareplansonrecalculationandresubmissionwithSBTiin34alignmentwiththeirannualinventoryandreportingcycle(seetable2).35sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance25sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgCompaniesshouldnotifytheSBTiofanysignificantchangesandreportthesemajorchanges1publicly.2Atargetrecalculationshouldbetriggeredbysignificantchangesin:3•Scope3emissionsbecome40%ormoreofaggregatedscope1,2and3emissions4•Emissionsofexclusionsintheinventoryortargetboundarychangesignificantly5•Significantchangesincompanystructureandactivities(e.g.acquisitions,divestitures,6mergers,insourcingoroutsourcing,shiftsingoodsorserviceofferings)7•Significantadjustmentstothebaseyearinventoryorchangesindatatosettargetssuch8asgrowthprojections(e.g.discoveryofsignificanterrorsoranumberofcumulativeerrors9thatarecollectivelysignificant)10•Othersignificantchangestoprojections/assumptionsusedinsettingthescience-based11targets1213TheSBTireservestherighttowithdraworadjustthetoolatanytimeforupdatesand/or14amendmentstoitscalculationsorthird-partydata.Adjustmentscanincludechangestothe15decarbonizationpathwaysembeddedinthetool,whichneedtoreflectmodelimprovementsand16changesintheremainingcarbonbudgetavailableastheworldstrivestomitigateGHGemissions17acrossallsectorsintheeconomy.Forfurtherdetails,pleaserefertothetermsofuseand18disclaimerintheFLAGtool.19202122sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance26sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org4METHODOLOGICALCHOICES12SBTiFLAGcombinestwomitigationapproachesfordeterminingtheFLAGtarget:3i)aFLAGSectorapproachforcompanieswithdiversifiedemissionsorwhicharefurtherfrom4directproduction;5ii)aFLAGCommodityapproachincluding10specificFLAGcommoditiesforcompanieswith6focusedcommodityemissions.7Thischapterprovidesanoverviewofthemethodologicalchoicescoveringthedevelopmentof8theFLAGtool,andexplainshowFLAGpathwaysalignwiththelatestclimatesciencethatwould9limitglobaltemperatureriseto1.5Cabovepre-industriallevels.Appendices1and2provide10detailedinformationaboutdataandfurtherinformationonthemethodsused.114.1Robustscience-based1.5°Calignedpathways12TheFLAGSectorpathwayhasbeendevelopedfromRoeetal.(2019),‘Contributionoftheland13sectortoa1.5°Cworld’,ascientificresearchreviewpaperpublishedinNatureClimateChange14onthelandsector’scontributiontolimitingwarmingto1.5°C.15Roeetal.compiledalloftheavailablestudies,includingtherelevantscenariosfromtheSSPand16IAMCdatabasesalongwiththerelevantbottom-uppeerreviewedstudies,toinforman17implementationroadmapto2050forlandsectormitigation.Landsectormitigationincludes18reducingemissionsfromlandusechange,reducingemissionsfromagriculture,shiftingtoplant-19baseddiets,reducingfoodwaste,restoringforests,improvedforestmanagementand20agroforestry,andenhancedsoilcarbonsequestrationandbiocharinagriculture.21Thisstudywasderivedfromfourcomplementaryanalyses:(1)reviewof1.5°Cscenariosacross22allsectors,(2)comparativeanalysisoftop-downmodeledpathwaysinthelandsector,(3)bottom-23upassessmentandsynthesisofland-sectormitigationpotentialand(4)ageographicallyexplicit24road-mapofprioritymitigationactionstofulfillthe1.5°Cland-sectortransformationpathwayby252050,informedbythefirstthreeanalyses(fordetailsseetheSupplementaryInformationfrom26Roeetal.(2019).27TheFLAGCommoditypathwaymodelsaredescribedinSmithetal.(2016),‘SciencebasedGHG28Emissionstargetsforagricultureandforestrycommodities’areportbytheUniversityofAberdeen,29Ecofys,andPBLNetherlandsEnvironmentalAssessmentAgency.Thecommoditypathwaysdata30aredevelopedfromtheIMAGE3.0IntegratedAssessmentModel.31sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance27sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org4.2Twoapproachestoaccountforlandrelatedemissionsandremovals14.2.1.FLAGSectorpathway2TheFLAGSectorpathwayusesintegratedassessmentmodelsnetCO2,CH4andN2Oemissions3trajectoriesforAFOLUandBECCS,andbottom-upstudiesoftherangeoftechnical,economic4andsustainablemitigationpotentialof24land-basedactivitiestoreviewandcategorizemitigation5intosevenprioritymitigationmeasures(wedges),namely:6●LandUseChange,7●ImproveAgriculture,8●ShiftDiets,9●ReduceFoodLossandWaste,10●RestoreForests,11●ImproveSFM&Agroforestry,and12●EnhanceAgricultureSoilCarbon13Thesecategoriesweredeterminedafterthestudyestablishedaviablemitigationtarget(sumof14emissionreductionsandremovals)forthelandsectorofapproximately14GtCO2eyr−1(1515GtCO2eyr−1withBECCS)in2050.Afterthistargetwasestablished,itwasthendividedintothe16buckets,orwedges,aslistedinthecategoriesabove.17ThegreenwedgesinFig.1representemissionreductionmeasures(7.4GtCO2eyr−1),andthe18bluewedgesrepresentcarbonremovalmeasures(7.6GtCO2eyr−1).Eachwedgeindicatesthe19percentageinemissionreductionactivitiesandcumulativeGtCO2eforcarbonremovalactivities20for2050(startingin2020).212223242526272829303132sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance28sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFigure1.Wedgesofland-basedmitigationprioritymeasures.123AlthoughBECCSisincludedinland-basedmitigationopportunities,asdepictedinFig.1,itisnot4includedintheFLAGsectorpathwaybecausethereisnoneedtospecificallyincentivize5deploymentofBECCSwithinFLAG.6Thescience-basedrateofmitigationintheFLAGSectorpathwayis3.5%/yr.Thismeansthatthe7reductionratecorrespondingtotenyears(e.g.,frombaseyear2020totargetyear2030)is35%8reductionforacompanyusingtheFLAGSectorPathwayrate(Figure2).9104.2.2.FLAGCommodityPathways11Thecommodityapproachiscurrentlyavailablefor10majorcommoditypathways:beef,dairy,12pork,poultrymeatandeggs,timber&woodfiber,rice,soy,palmoil,maize,andwheat.These1013commoditieswereselectedbecauseoftheirhighcarbonfootprints.Timber&woodfiberwas14newlydevelopedtoensurecoverageoftheforestrysector.15ThecommoditypathwaysaselaboratedbySmithetal(2016)havebeenupdatedtoincludeLUC16emissionsrelatedtoeachcommodity.TheseupdatesdrawondatafromRoeetal2019toensure17consistencybetweentheFLAGsectorandFLAGcommodityapproaches.Thecommodity18pathwaysaselaboratedbySmithetal(2016)havealsobeenupdatedunderFLAGtoinclude19removals(soilcarbon,biochar,andforestcarbon).Finally,thetimber&woodfiberpathway,which20wasnotelaboratedinSmithetalwasdevelopedforFLAG.ThesethreemajorupdatesforFLAG21targetsettingunderthecommoditypathways(incorporationofLUC,additionofremovals,and22sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance29sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgelaborationoftimber&woodfiber)werecompletedbyateamfromQuantis.Thedetailedmethods1foreachoftheseadditionscanbefoundinthe‘resourcessectionontheSBTiFLAGwebsite.2Table9.SummaryofFLAGpathways.Note,asappropriate,commoditypathwaysandthesector3pathwaymaybecombinedforanaggregatedFLAGtarget.Thesearedrafttargets;changesmay4occurforthefinalversion.5PathwaynamePathwaytypeUnits%reduction(2020-2030)Annual%reduction(%/yr)FLAGSectorapproachAbsoluteGTCO2e35%3.5%FLAGCommodity-BeefIntensitytCO2e/tfreshwt26%2.6%FLAGCommodity-DairyIntensitytCO2e/tfreshwt31%3.1%FLAGCommodity-ChickenIntensitytCO2e/tfreshwt36%3.6%FLAGCommodity-PorkIntensitytCO2e/tfreshwt32%3.2%FLAGCommodity-CornIntensitytCO2e/tfreshwt35%3.5%FLAGCommodity-WheatIntensitytCO2e/tfreshwt36%3.6%FLAGCommodity-SoyIntensitytCO2e/tfreshwt38%3.8%FLAGCommodity-PalmOilIntensitytCO2e/tfreshwt31%3.1%FLAGCommodity-RiceIntensitytCO2e/tfreshwt29%2.9%FLAGCommodityTimber&WoodFiberIntensitym3solidunderbark200,000tCO2e-220,000tCO2eNon-FLAG/MixedsectorpathwayAbsoluteGTCO2e42%4.2%Reductionrateslistedhereassumenoprojectedgrowth.6Becausemostofthemitigationeffortundertimber&woodfiberisviaremovalsandemissionsareverysmall,percentagesarenot7representativeforthesepathways(smalldenominator).Instead,representativeabsolutevaluesaregivenincludingemissionsand8removals.94.3Howisdeforestationaddressed?10Deforestation-relatedemissionsrepresent12%ofglobalemissionsand50%ofAFOLUemissions11(Roeetal.,2019).Inaddition,deforestationcausesGHGemissions(e.g.fromsoil)thatcan12extendbeyondtheyearwhentheforest’streesarecutdown.13TheSBTiFLAGmethodologicalapproachallocatesdeforestationemissionsusinglinear14discountingover20yearsfollowingadeforestationevent(seeFigure2)–a20-year‘legacy15emissionsfactor’allocationruleiscommonlyacceptedbasedonIPCCGoodPracticeGuidance16forLULUCF(Penmanetal.,2003)andisalsoreflectedintheGHGProtocol(WRIandWBCSD,172014).Giventheseaccountingprinciplesandinaccordancewiththescience,theFLAGsector18andFLAGcommoditymodelsachievezerodeforestationby2030.19sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance30sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFigure2.Deforestationanddeforestationemissionspathways.12Becausecommodity-drivendeforestationmuststopassoonaspossibleinalignmentwiththeAFI3guidance,theFLAGguidanceintroducescriteriaforcompaniestosetzerodeforestationgoals4(section3.2).54.4Combinationofup-to-dateopendatasources6ThemodeleddatausedintheFLAGSectorpathway(Roeetal.,2019)wasprimarilytakenfrom7theSharedSocioeconomicPathway(SSP)Database(Rogeljetal.,2018)andtheIntegrated8AssessmentModelingConsortium(IAMC)Database1.5°CScenarioExplorer(Huppmann,al.,92018).Theauthorsalsousedindividualstudiesof1.5°Ccarbonbudgets(Rockströmetal.,2017;10Goodwinetal.,2018;Millaretal.,2018;Schureretal.,2018;Tokarska&Gillett,2018;Walshet11al.,2017).RelevantdatasupportingthefindingsofRoe’sstudyareavailableinthe12SupplementaryInformation(Roeetal.,2019).13TheFLAGCommoditypathwaysdevelopedfromSmithetal.(2016)reportarebasedonthe14IMAGE3.0IntegratedAssessmentModel,whichsimulatesglobalandregionalenvironmental15consequencesofchangesinhumanactivitiestoprojectfutureGHGemissions,inthiscaseof16particularcommodities.TheIMAGE3.0modelconsiders26regionsglobally3.TheIMAGEdata173Regardingregionaldisaggregationofdata,thecommodityapproachrequiressettingatargetagainstaglobalmitigationpathway.However,SBTiFLAGhasalsodevelopedindividualcommoditypathwaysforeachcommodityin26regionsoftheworld.Theseregionalizeddataareavailableat[WWF’swebsite].sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance31sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgregardingoilcrops(soybeanandpalmoil)wereinitiallycombined.Theyhavebeendisaggregated1basedonFAOdata.ThecommoditypathwaysalsoincludeuseofFAOSTATlandusedata4.234567891011121314151617181920212223244http://www.fao.org/faostat/en/#datasciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance32sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgGLOSSARY1DefinitionsusedfromFAOandAFiwhererelevant.OthersfromtheGHGProtocol.234AfforestationEstablishmentofforestplantationsonlandthat,untilthen,wasnotclassifiedasforest.Impliesatransformationfromnon-foresttoforest.Agriculture,Forests,andotherLandUse(AFOLU)CommonterminologyinthescientificcommunityforwhatisalsocalledthelandsectorandFLAGinthecaseoftheSBTiinitiative.TheAFOLUcategorycombinestheLULUCF(LandUse,LandUseChangeandForestry)andAgriculturesectorsintoone.BioenergyEnergyderivedfromanyformofbiomasssuchasrecentlylivingorganismsortheirmetabolicby-products.BioenergyandCarbonDioxideCaptureandStorage(BECCS)TheapplicationofCarbonDioxideCaptureandStorage(CCS)technologytobioenergyconversionprocesses.BiogenicCO2eemissionsEmissionsfromastationaryormobilesourcedirectlyresultingfromthecombustionordecompositionofbiologicallybasedmaterialsotherthanfossilfuels.BiomassOrganicmaterialbothabove-groundandbelow-ground,andbothlivinganddead,e.g.,trees,crops,grasses,treelitter,rootsetc.Biomassincludesthepooldefinitionforabove-andbelow-groundbiomass.CarbonstockThequantityofcarbonina“pool”,meaningareservoirorsystem,whichhasthecapacitytoaccumulateorreleasecarbon.Carbondioxideequivalent(CO2e)Awaytoplaceemissionsofvariousradiativeforcingagentsonacommonfootingbyaccountingfortheireffectonclimate.Itdescribes,foragivenmixtureandamountofgreenhousegases,theamountofCO2thatwouldhavethesameglobalwarmingability,whenmeasuredoveraspecifiedtimeperiod.Carbondioxideequivalent(CO2e)emissionsInstanceswherenetcarbonstockdecreasesoccur.Carbondioxideequivalent(CO2e)removalsInstanceswherenetcarbonstockincreasesoccur,arestoredforaperiodoftime,andmeetcertainreportingcriteria.sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance33sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgConversionChangeofanaturalecosystemtoanotherlanduseorprofoundchangeinanaturalecosystem’sspeciescomposition,structure,orfunction.Deforestationisoneformofconversion(conversionofnaturalforests).Conversionincludesseveredegradationortheintroductionofmanagementpracticesthatresultinasubstantialandsustainedchangeintheecosystem’sformerspeciescomposition,structure,orfunction.Changetonaturalecosystemsthatmeetsthisdefinitionisconsideredtobeconversionregardlessofwhetherornotitislegal.DeforestationLossofnaturalforestasaresultof:i)conversiontoagricultureorothernon-forestlanduse;ii)conversiontoatreeplantation;oriii)severeandsustaineddegradation.DirectLandUseChange(dLUC)DirectLandUseChange(dLUC)occurswhenanewlandusedisplacesadifferentformerlanduse.ForestLandspanningmorethan0.5hectareswithtreeshigherthan5metersandacanopycoverofmorethan10percent,ortreesabletoreachthesethresholdsinsitu.Itdoesnotincludelandthatispredominantlyunderagriculturalorurbanlanduse.Forest,LandandAgriculture(FLAG)ForestLandandAgriculture(FLAG)designatesSBTiForestLandandAgricultureproject,sectors,methodologies,andtargets.ThetermFLAG-relatedemissionsandAFOLUemissionsareusedinterchangeablyinthisdocument.IMAGEmodelIMAGEisanintegratedassessmentmodelframeworkthatsimulatesglobalandregionalenvironmentalconsequencesofchangesinhumanactivities.IndirectLandUseChange(iLUC)Indirectland-usechange(iLUC)occursoutsidetheareaoffocusasaconsequenceofchangeinuseormanagementoflandwithintheareaoffocus.iLUCisoftenmediatedbymarketsordrivenbypolicyshiftsinlandusethatcannotbedirectlyattributedtoland-usemanagementdecisionsofindividualsorgroups.IntegratedAssessmentModels(IAM)Modelsthatseektocombineknowledgefrommultipledisciplinesintheformofequationsand/oralgorithmsinordertoexplorecomplexenvironmentalproblems.Assuch,theydescribethefullchainofclimatechange,fromproductionofgreenhousegasestoatmosphericresponses.Thisnecessarilyincludesrelevantlinksandfeedbacksbetweensocio-economicandbiophysicalprocesses.LandUseChange(LUC)Landusechange(LUC)involvesachangefromonelandusecategorytoanother.sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance34sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgNaturalforestAforestcomposedofindigenoustreesandnotclassifiedasaforestplantation.Non-LUCemissionsAllemissionsexcludingthoserelatedtolandusechange(LUC).PrimaryForestForest/Otherwoodedlandofnativespecies,wheretherearenoclearlyvisibleindicationsofhumanactivitiesandtheecologicalprocessesarenotsignificantlydisturbed.ReforestationReforestationisthere-growthofforestsafteratemporary(<10years.)conditionwithlessthan10%canopycoverduetohuman-inducedornaturalperturbations.ScenarioAdescriptionofhowthefuturemayunfoldbasedon‘if-then’propositions.Scenariostypicallyincludeaninitialsocio-economicsituationandadescriptionofthekeydrivingforcesandfuturechangesinemissions,temperatureorotherclimatechange-relatedvariables.Scope1emissionsEmissionsfromoperationsthatareownedorcontrolledbythereportingcompany.Scope2emissionsEmissionsfromthegenerationofpurchasedoracquiredelectricity,steam,heating,orcoolingconsumedbythereportingcompanyScope3emissionsAllindirectemissions(notincludedinscope2)thatoccurinthevaluechainofthereportingcompany,includingbothupstreamanddownstreamemissions.UncertaintyAcognitivestateofincompleteknowledgethatcanresultfromalackofinformationorfromdisagreementaboutwhatisknownorevenknowable1234567sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance35sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgRESOURCES12WheredothedataandmethodologyfromtheFLAGtoolcomefrom?3●Roe,S.,Streck,C.,Obersteiner,M.,Frank,S.,Griscom,B.,Drouet,L.,Fricko,O.,Gusti,4M.,Harris,N.,Hasegawa,T.,Hausfather,Z.,Havlík,P.,House,J.,Nabuurs,G.,Popp,A.,5SanzSánchez,M.,Sanderman,J.,Smith,P.,Stehfest,E.,Lawrence,D.(2019).6‘Contributionofthelandsectortoa1.5°Cworld’.NatureClimateChange.Accessibleat:7https://www.nature.com/articles/s41558-019-0591-98●Smith,P.,DaliN.,Giel,L.,Daan,P.,Coraline,B.,Detlef,V.,Elke,S.,Mathijs,H.,Lidewij9vandenB.(2016).‘Science-BasedGHGEmissionsTargetsforAgricultureandForest10Commodities.’UniversityofAberdeen,Ecofys,andPBL.Accessibleat:11https://www.pbl.nl/sites/default/files/downloads/pbl-2016-science-based-greenhouse-12gas-emissions-targets-for-agriculture-and-forestry-commodities-2856.pdf1314Howshouldmycompanyidentifywheretofocusmitigationactivities?15●WRI&WBCSD(2011).GreenhouseGasProtocol,‘CorporateValueChain(Scope3)16AccountingandReportingStandard.’Accessibleat:17https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-18Reporing-Standard_041613_2.pdf19●WRI&WBCSD(2011).GreenhouseGasProtocol,‘ProductLifeCycleAccountingand20ReportingStandard.’Accessibleat:21https://ghgprotocol.org/sites/default/files/standards/Product-Life-Cycle-Accounting-22Reporting-Standard_041613.pdf23●IPCC(2019).‘GuidelinesforNationalGHGInventories,2006&2019Refinement.’24Accessibleat:https://www.ipcc.ch/report/2019-refinement-to-the-2006-ipcc-guidelines-25for-national-greenhouse-gas-inventories/2627Howcanmycompanyaccountandreportlandrelatedemissionsandremovals?28ThecomprehensiveaccountingguidancewillbeGHGProtocol’sLandSectorandRemovals29Guidance.Whilethatguidanceisunderdevelopment,thefollowingresourcesarerecommended.30●Quantis(2019).‘AccountingforNaturalClimateSolutionsGuidance.’Accessibleat31https://quantis-intl.com/report/accounting-for-natural-climate-solutions-guidance/32●ISO(2018).‘ISO14064-1,Greenhousegases—Part1:Specificationwithguidanceat33theorganizationlevelforquantificationandreportingofgreenhousegasemissionsand34removals.’https://www.iso.org/standard/66453.html35●IPCC(2003).‘GoodPracticeGuidanceforLandUse,Land-UseChangeandForestry.’36TaskForceonNationalGreenhouseGasInventories.Accessibleat:https://www.ipcc-37nggip.iges.or.jp/public/gpglulucf/gpglulucf.html38sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance36sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.org●Russel,S.,Parsons,S.(2014).‘ANewToolforLow-CarbonAgricultureinBrazil.’GHG1Protocol.Accessibleathttps://ghgprotocol.org/blog/new-tool-low-carbon-agriculture-2brazil3●WRI&WBCSD.TheGreenhouseGasProtocol:AgriculturalGuidance:Interpretingthe4CorporateAccountingandReportingStandardfortheagriculturalsector(2014).5Accessibleat:6https://ghgprotocol.org/sites/default/files/standards/GHG%20Protocol%20Agricultural%270Guidance%20%28April%2026%29_0.pdf89Howcanmycompanysetscience-basedtargets(SBTs)?10●ScienceBasedTargetsinitiative(2020).Science-basedTarget-settingManual,Version114.1,April2020.Accessibleathttps://sciencebasedtargets.org/resources/files/SBTi-12Corporate-Manual.pdf13●ScienceBasedTargetsinitiative(2021).SBTiCriteriaandRecommendations,TWG-14INF-002,Version4.2,April2021.Accessibleat15https://sciencebasedtargets.org/resources/files/SBTi-criteria.pdf16●ScienceBasedTargetsinitiative.Sectorspecificguidanceavailableat17https://sciencebasedtargets.org/sectors1819NowthatIhaveacorporatetarget,whatshouldIdotomeetit?20●AccountabilityFramework(2019).‘OperationalGuidanceonSupplyChainManagement’.21Accessibleat:https://accountability-framework.org/operational-guidance/supply-chain-22management/23●IPCC(2019).‘ClimateChangeandLand:anIPCCspecialreportonclimatechange,24desertification,landdegradation,sustainablelandmanagement,foodsecurity,and25greenhousegasfluxesinterrestrialecosystems’–Chapter6onresponseoptions.26Accessibleat:https://www.ipcc.ch/srccl/chapter/chapter-6/27●GoldStandard(2018).‘ValueChainScope3Interventions–GreenhouseGas28Accounting&ReportingGuidance.Accessibleat:29https://www.goldstandard.org/sites/default/files/documents/2018_09_scope_3_guidance30_testing_draft_v1pdf.pdf313233343536sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgsciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgFLAGScienceBasedTargetSettingGuidance37sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgREFERENCES12Fargione,J.,Hill,J.,Tilman,D.,Polasky,S.,Hawthorne,P.(2008).Landclearingandcarbon3debt.Science319(5867),1235-1238.4Goodwin,P.,Katavouta,A.,Roussenov,V.M.,Foster,G.L.,Rohling,E.J.andWilliams,R.5G.(2018).Pathwaysto1.5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