SBTi Raises No-Deforestation Bar With Revised FLAG Target-Setting Guidance

The Science Based Targets initiative (SBTi) has released an updated version of its Forest, Land and Agriculture (FLAG) Science-Based Target-Setting Guidance. Version 1.2 takes effect immediately, with mandatory application for all companies submitting FLAG targets in 2026 or later.

A man is planting a tree on a tropical plantation, helping to prevent deforestation and protect ecosystems. AI generated picture.

Five changes come into force with the new version:

• GHGP alignment: Companies already subject to non-FLAG targets that must also set FLAG targets now have until the end of their five-year review period to do so, rather than within six months of the Greenhouse Gas Protocol's (GHGP) Land Sector and Removals Standard publication.
• No-deforestation target dates: First-time FLAG target setters have up to two years from validation submission to achieve full elimination of deforestation. Submissions made after 2028 are subject to a hard deadline of 31 December 2030.
• Deforestation cutoff date: The 2020 cutoff date is maintained as the default. Where this is not feasible, companies must adopt a cutoff no later than three years prior to their first FLAG target submission.
• Commodity scope: The list of commodities covered under no-deforestation commitments has been expanded to include all major deforestation-linked commodities at a global level.
• Documentation requirements: Companies are now required to publish documentation setting out how they intend to meet their no-deforestation commitments.

The update was shaped by public consultation and expert input, with final approval granted by the SBTi Technical Council and the Board of Trustees.

Karl Downey, Head of Sector Standards at the SBTi, said: 'Land-sector climate action is critical to protect long-term business value and secure resilient and stable supplies of key agricultural commodities. In setting science-based targets in line with the new version of the FLAG Guidance, and defining appropriate decarbonisation strategies to implement those targets, companies can help to not only stabilise the climate but preserve the land on which their businesses depend.'

Companies that submitted FLAG targets for validation in 2025 and are awaiting approval may choose to voluntarily align their no-deforestation commitments with the Version 1.2 requirements.