GHG Protocol releases landmark guidance on land sector emissions

What the LSR Standard covers

The Standard enables companies to:

• Account for both natural (e.g. afforestation) and technological removals (e.g. carbon capture and storage), provided robust safeguards are met.
• Trace and verify Scope 3 land-sector emissions using supplier-specific data.
• Align emissions and removals accounting with improved data quality and lifecycle analysis.
• Integrate land-sector climate benefits while avoiding double-counting or greenwashing.

Though reporting on removals remains optional, the framework ensures that any removals included in a company’s GHG inventory are transparent, science-based, and auditable. The Standard officially takes effect on 1st January 2027.

Developed through rigorous global consultation

The LSR Standard was developed over five years through one of the most comprehensive consultations in GHG Protocol history:

• 300+ external reviewers
• 96 companies and partners involved in pilot testing
• 4,000+ public comments
• Inputs from academia, business, civil society, and governments

This inclusive process reflects the complex and often contested nature of land-sector accounting, especially around controversial areas such as forest carbon accounting and agricultural leakage.

While forest carbon was not finalised in this version, GHG Protocol has committed to further field testing and a forthcoming Request for Information to shape a future update.

Why this matters now

The release of the LSR Standard is more than just a technical upgrade. It reflects a critical shift in the global understanding of what counts (and who is accountable) when it comes to land-based emissions and carbon removals. As carbon markets mature and investor expectations rise, consistent reporting on these elements will be key to gaining trust and demonstrating progress.

For businesses operating in agriculture, food, apparel, and bio-based industries, or those setting net-zero targets, the new standard adds clarity, urgency, and responsibility to climate reporting obligations. It also highlights the increasing need for professionals trained in GHG reporting protocol and emissions accounting.

Looking ahead: A more complete picture of climate impact

By giving companies the tools to report land-sector emissions with the same rigour as energy or industrial data, the GHG Protocol is closing a longstanding gap in corporate climate accounting. This will not only support improved GHG disclosure but also unlock more meaningful action in land use and carbon removal innovation.

As the Standard comes into effect in 2027, businesses will need to invest in the internal capacity to apply it with integrity. For teams navigating this transition, high-quality, applied sustainability training for employees will be critical, helping them interpret the standard, engage suppliers, and build credibility in reporting avoided emissions, removals, and risks across their value chains.