The GHG Protocol has changed the rules of the game for the agri-food and land-use sector. With the publication of the Land Sector and Removals Standard v1.0, released on 30 January 2026 and effective from 1 January 2027, a dedicated corporate standard is established for the first time to account for land-sector emissions and to integrate CO₂ removals into the greenhouse gas inventory.
The change is structural. According to the IPCC, the agriculture, forestry and other land use (AFOLU) sector accounts for around a fifth of global net greenhouse gas emissions, while terrestrial ecosystems absorb roughly a third of annual anthropogenic CO₂. Until now, the absence of a harmonised framework led to methodological inconsistencies, risks of double counting and reputational exposure.
In this article we analyse the standard's main updates, which companies it applies to and what strategic implications it will have for climate reporting from 2027 onwards. It is worth remembering that the GHG Protocol is a voluntary standard, although it is increasingly referenced by regulatory frameworks and by initiatives such as the science-based targets (SBTi).
A complementary standard, not a standalone one
The new framework does not replace the existing standards. It is a supplement to the Corporate Standard and the Scope 3 Standard, which must continue to be applied. Its aim is to strengthen annual entity-level accounting, distinguishing it from the Product Standard, which focuses on the footprint of specific products.
In other words, this is not a project-based or crediting standard, but a corporate inventory standard. The document also clarifies that it:
- Does not regulate the certification or verification of carbon credits.
- Does include requirements to prevent double counting when credits are used.
- Requires consistency with the principles of accuracy, completeness, transparency and permanence.
Who does the Land Sector and Removals Standard apply to?
The standard is the reference method to be followed, within the GHG Protocol framework, by companies that:
- Have significant activities related to land use in their operations or value chain.
- Report, or wish to report, CO₂ removals or capture with carbon storage.
The affected sectors include:
- Agricultural and agri-food companies.
- Companies that buy or sell large volumes of agricultural commodities.
- Bioenergy producers.
- Companies managing land to increase carbon storage.
- Operators of CO₂ removal technologies (DAC, BECCS, geological storage).
A key point: version 1.0 does not apply to forestry, which falls outside the current scope and will be the subject of a later consultation.
The standard's main updates
1. Formal integration of removals into the corporate inventory
For the first time, the standard sets specific requirements for:
- Land management removals.
- Technological removals with geological storage.
- Biogenic CO₂ capture with geological storage.
These categories do not reduce gross emissions: removals must be accounted for and reported as separate items, without offsetting Scope 1 and Scope 3 emissions.
2. Detailed accounting for land use change (LUC)
The standard introduces a hierarchy of methods to calculate land use change emissions, prioritising:
- Approaches based on land management units.
- Jurisdictional approaches.
- Statistical methods when there is insufficient spatial data.
Greater supply-chain traceability and the use of spatial data, where available, are required. This logic connects directly with regulatory pressure on deforestation: it is worth keeping a close eye on the timeline of the EU Deforestation Regulation (EUDR).
3. New inventory categories
Companies will need to include, among other elements:
- Emissions from land use change.
- Net biogenic CO₂ emissions.
- Production emissions associated with land management.
- Carbon leakage.
- Emissions from biogenic products (CH₄, N₂O and, in some cases, CO₂).
In addition, they must apply the most recent IPCC 100-year Global Warming Potentials. They are also required to report land occupation (in hectares) for Scope 1 and Scope 3.
4. Strengthened traceability and chain of custody
The standard incorporates requirements on traceability systems, consistent allocation methods and the justification of sourcing regions. The ability to identify the origin of raw materials becomes a central element of reporting.
5. Higher demands on reporting and assurance
Companies must disaggregate emissions by categories and subcategories, disclose whether they have obtained external assurance and justify its absence where they have not. External assurance is recommended at least at a limited level.
Strategic impact for companies
Beyond technical compliance, the standard carries strategic implications:
- It increases scrutiny of agricultural supply chains.
- It raises the bar for spatial data and traceability.
- It professionalises the reporting of removals.
- It reduces the risk of greenwashing associated with poorly accounted credits.
It also anticipates an environment in which FLAG emissions (Forest, Land and Agriculture) will carry growing weight in corporate climate targets.
What should companies do now?
With the standard taking effect in 2027, companies exposed to the land sector should begin to:
- Assess whether their activities are significant.
- Review traceability in their supply chain.
- Analyse the availability of spatial data.
- Prepare the methodological transition for land use change.
- Decide whether they will report removals.
The technical complexity of the standard means many organisations will need specialised tools to integrate these requirements correctly into their inventory. Those that act early will reduce regulatory and reputational risks and improve the quality of their climate information.
If your company operates in the agri-food sector and needs to prepare its land-sector emissions and removals inventory before 2027, at Manglai we automate the calculation and the adaptation to the new GHG Protocol standards.
Frequently asked questions about the Land Sector and Removals Standard
Is it mandatory to apply this standard?
The GHG Protocol is voluntary, but the standard is the reference method for companies that report land-sector emissions or removals within their corporate inventory under the GHG Protocol.
Does it apply to forestry companies?
Not in version 1.0. Forestry falls outside the current scope, although it could be incorporated in future versions.
Does it regulate carbon credits?
No. The standard does not regulate the certification or verification of credits, although it does set requirements to prevent double counting.
When does it enter into force?
The standard was published on 30 January 2026 and will be effective from 1 January 2027.
