Transparent reporting of land-related greenhouse gas emissions
Companies with land-related emissions face a specific challenge: emissions from forestry, land use and agriculture follow a different logic than conventional energy and industrial emissions.
This is exactly why the Science Based Targets initiative (SBTi) developed the FLAG framework (Forest, Land and Agriculture). ESU-services supports you in reporting these emission categories in a transparent, traceable and methodologically sound way within your greenhouse gas accounting.
This includes the separate representation and preparation, ready for further processing in SimaPro, of:
- LUC (Land Use Change)
- biogenic CO₂
- and other greenhouse gas emissions in the primary sector
Why FLAG is relevant for companies
The FLAG framework (Forest, Land and Agriculture) of the Science Based Targets initiative (SBTi) is designed to help companies define science-based targets for reducing land-related greenhouse gas emissions.
The SBTi addresses emissions from forest, land and agriculture within a dedicated framework because land-based emissions and carbon flows must be treated differently from emissions originating from energy use or industrial processes.
For companies operating in land-intensive value chains, this distinction is essential in order to:
- derive consistent reduction targets
- avoid aggregating critical emission sources into generic Scope 3 categories
- improve the methodological transparency of the carbon footprint
The SBTi provides dedicated guidance, tools and resources for this purpose.
What this means in practice
Companies working with agricultural raw materials, biomass, wood, paper, food products or other land-based inputs often need a more detailed understanding of:
- where emissions originate,
- how they should be reported,
- and which categories should be separated.
A structured data basis creates clarity – both for internal accounting and for later use in:
- target setting
- reporting
- and decision-making processes
When FLAG becomes particularly relevant
FLAG is especially relevant for companies whose operations or supply chains are strongly linked to:
- land use
- forestry
- agriculture
The SBTi explicitly targets companies in land-intensive sectors and value chains, such as:
- food production and processing
- agricultural raw materials
- wood and fibre products
- systems with significant emissions from land use change and biogenic carbon flows
Even if FLAG is not the main focus in an initial greenhouse gas assessment, it quickly becomes important once emissions related to raw material sourcing, land use or primary production are analysed in more detail.
At this point, a separate representation of FLAG-relevant emission categories becomes essential—not only for clarity, but also for ensuring methodological consistency across the entire carbon footprint.
Our offer: Breakdown of FLAG-relevant emission categories
As with Scope 1–3 emissions, ESU-services provides a structured breakdown of emission categories in line with FLAG guidance.
For greenhouse gas accounting, the following categories can be explicitly separated:
- LUC (Land Use Change)
- biogenic CO₂
- other greenhouse gas emissions in the primary sector
The prepared data are delivered in a format that can be seamlessly integrated into existing modelling and accounting processes, particularly in SimaPro.
As with all ESU data solutions, the focus is not on general climate communication, but on providing a methodologically robust and practically usable data structure.
Why separate reporting is important
Land-related emissions are often more complex than conventional energy or process emissions. Emissions from:
- land use change
- biogenic carbon flows
- agricultural production systems
follow their own methodological rules and should not be mixed with other emission types.
The SBTi explicitly acknowledges this by introducing the FLAG framework with separate guidance and specific requirements.
A differentiated approach provides several advantages:
- improved traceability of the carbon footprint
- increased transparency for internal and external stakeholders
- easier integration into SBTi-related analyses, reduction pathways and prioritisation processes
For companies with relevant land-based inputs, this is often a key step towards a more robust and credible emissions inventory.
What you receive from ESU
ESU-services provides a technically sound data solution for FLAG-relevant emissions. Depending on your needs, this may include:
- structured reporting of LUC, biogenic CO₂ and other primary-sector emissions,
- preparation of data for SimaPro,
- clear and methodologically consistent separation of categories,
- a robust basis for further emissions analysis and target-setting processes
This makes the solution particularly suitable for companies and teams that require more than rough estimates—whether for internal analysis, consistent GHG accounting, or as part of their Science Based Targets work.
How collaboration typically works
1. Assessing requirements
We first clarify the role of FLAG-relevant emissions in your accounting. This includes identifying relevant datasets, required categories, and how the results will be used.
2. Defining the data structure
We then define which emission categories should be separated—such as LUC, biogenic CO₂ or other primary-sector emissions—ensuring the structure fits your application while remaining methodologically robust.
3. Preparing the data
Relevant data are processed and provided in a format suitable for SimaPro, allowing seamless integration into your existing workflows.
4. Integration into your accounting
The structured results can be used in your greenhouse gas inventory, internal analyses or SBTi-related work, enabling a clearer separation of land-related emissions within the overall system.
Who is this solution for?
This offer is particularly relevant for companies working with land-intensive raw materials or supply chains and seeking to improve the structure of their emissions’ data.
Typical applications include:
- agricultural products
- biomass systems
- wood and paper
- fibre materials
- other upstream inputs with relevant land-use or biogenic emissions
It is also suitable for teams working with:
- LCA methodology
- SimaPro
- structured life cycle inventory data
who want to ensure that land-related emissions are not only included, but also clearly distinguishable.
Relationship to Scope 1–3 and SBTi
FLAG does not replace the traditional Scope 1, 2 and 3 framework, but complements it where land-related emissions are particularly relevant.
While Scope 1–3 provide the fundamental structure for corporate emissions accounting, FLAG introduces an additional level of differentiation for emissions from Forest, Land and Agriculture.
For this reason, it is important to keep both frameworks distinct within the data structure.
If you also require support with structuring your Scope 1–3 data, please refer to our dedicated SBTi / Scope data page.
Why ESU-services
ESU-services is known for its methodically sound work with life cycle inventory data. This is particularly important for FLAG: it is not general statements, but the quality of the data structure that determines whether land-related emissions can be reported consistently and transparently.
The ESU approach is based on:
- structured datasets
- clearly defined categories
- and formats that integrate directly into established LCA and modelling tools such as SimaPro
For companies that want to build a robust data foundation—not just address FLAG on a superficial level—this represents a clear advantage.
Would you like to better structure land-related emissions in your greenhouse gas accounting or have FLAG-relevant categories clearly broken down?
Talk to us about your data needs.
FAQ on FLAG emissions
What does FLAG mean?
FLAG stands for Forest, Land and Agriculture. The Science Based Targets initiative (SBTi) developed this framework to consistently address land-related emissions and define corresponding reduction targets.
When is FLAG relevant for companies?
FLAG is particularly relevant for companies with land-intensive sectors or value chains, such as those involving agriculture, forestry or land use.
Which emission categories can ESU separate?
ESU-services can separate LUC (Land Use Change), biogenic CO₂, and other greenhouse gas emissions in the primary sector.
In which format is the data provided?
The data are prepared for use in SimaPro and can be integrated into existing accounting and modelling workflows.
Is FLAG the same as Scope 3?
No. FLAG is not a replacement for the GHG Protocol scope structure, but a complementary framework for land-related emissions. For this reason, it is important to report FLAG categories separately and transparently.
