The New Rulebook for Land-Sector Carbon Accounting

The New Rulebook for Land-Sector Carbon Accounting Fri, 10/02/2026 - 10:15 Body LSRS at a Glance The Land Sector and Removals Standard (LSRS), Version 1.1, takes effect January 1, 2027, and applies to agriculture and carbon dioxide removal technologies — not forestry. LSRS standardizes how companies account for land-use change, land management, biogenic products, carbon removals, and reversals. For farmers, wider buyer adoption of the LSRS could, over time, translate to greater alignment across buyer programs, but credible claims will depend on better data, traceability, and cross-sector collaboration. The Greenhouse Gas (GHG) Protocol, a multi-stakeholder partnership of businesses, non-governmental organizations (NGOs), governments, and others, develops the accounting standards that underpin corporate GHG reporting. The LSRS is not an optional program: Companies with significant land-sector activities must apply it to conform with the GHG Protocol’s Corporate Standard and Scope 3 Standard. In addition, the Science Based Targets Initiative (SBTI) requires all companies setting Forest, Land and Agriculture Guidance (FLAG) targets to use the final standard from January 1, 2027. For y

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