• The new Standard provides a globally recognized benchmark for measuring agricultural impacts 
• Companies can also now account for both natural and technological removals in their Scope 1 and Scope 3 inventories provided they meet robust safeguards 
• The Standard was developed through a rigorous, inclusive process that involved more than 300 external reviewers, more than 4,000 public comments, and pilot testing by 96 companies and supporting partners 
• A Request for Information will soon be issued to gather stakeholder input on how forest carbon accounting can best feature in a future update of the LSR Standard 

WASHINGTON, D.C., January 30, 2026 — Today, Greenhouse Gas (GHG) Protocol released the Land Sector and Removals (LSR) Standard, establishing its first global standard for companies to account for greenhouse gas emissions and CO₂ removals from agricultural land use and emerging CO₂ removal technologies (e.g. direct air capture or fossil carbon capture with geologic storage). Access the full Land Sector and Removals Standard and Executive Summary.

While agriculture and land use change account for roughly a quarter of global emissions, to date companies have not had a credible method to fully report GHG emissions and CO₂ removals from land use. The new LSR Standard fills a major gap by providing clear requirements for corporate climate accounting of land-sector impacts and by establishing robust safeguards for companies that choose to account for removals — both natural and technological — in their GHG inventories.  

“One of the bigger 'blind spots' in corporate carbon accounting has been the land sector. This standard removes much of that uncertainty by providing a globally recognized benchmark for measuring agricultural impacts with the same rigor as energy use,” said Dominic Waughray, Executive Vice President, WBCSD. “Bringing diverse interests into alignment takes hard work, and the standard will undoubtedly evolve alongside advancements in science, technology, and practical application. I would like to thank the many technical experts from around the world who gave their time and effort to help shape this new standard, as well as the GHG Protocol’s Independent Standards Board and secretariat team.” 

The LSR Standard takes effect on January 1, 2027, allowing companies sufficient lead time to prepare. The Standard was developed through a rigorous, transparent, and inclusive five-year process informed by extensive global consultation with experts from companies, governments, scientists, and civil society. This consultation involved more than 300 external reviewers and pilot testing by 96 companies and supporting partners. Through technical working group meetings and workshops involving 138 international experts, the GHG Protocol Secretariat revised the draft Standard to address more than 4,000 public comments. 

Global models show that meeting climate goals will require both deep emission reductions and CO₂ removal, making credible accounting for both essential. While reporting removals within a company’s GHG inventory is optional, the Standard ensures that any CO₂ removals included are of high integrity. By requiring improved data quality, full lifecycle accounting, and transparency around storage over time, the LSR Standard allows companies to track progress toward their climate targets with greater consistency and confidence. 

Any company with significant land-sector activities in its operations or value chain will need to follow the LSR Standard to conform with GHG Protocol’s voluntary framework. The Standard was designed for companies of any size and at any point in the value chain, including producers, buyers, and sellers of agricultural products. 

“The Land Sector and Removals Standard is an important step forward for companies serious about their net-zero journey,” said Craig Hanson, Managing Director of Programs, World Resources Institute. “By providing this road-tested, science-based framework, GHG Protocol is equipping businesses — from global food producers and apparel retailers to innovative carbon removal startups — with credible methods that enable companies to track their progress and prove their impact. This standard will give companies confidence to invest in sustainable land management practices, knowing their climate claims are backed by the world’s most trusted accounting rules.” 

Hanson added, “The launch is another delivery milestone for GHG Protocol’s mandate —alongside ISO — to drive global enhancement and harmonization of GHG accounting as part of the COP30 Action Agenda.” 

The LSR Standard is also the first GHG Protocol standard to include requirements for traceability for Scope 3 emissions, enabling land sector companies to engage suppliers to reduce those emissions and scale up removals. The Standard provides companies with flexibility based on the information they have about the products they source. When companies have visibility into where their products are grown, the traceability rules enable companies to account for climate benefits from those farms while preventing double counting, greenwashing and other fraudulent claims.  

Consistent with GHG Protocol’s governance, two complex issues were brought to the Independent Standards Board (ISB) for careful independent expert review and decision: first, agricultural leakage, which refers to emissions that occur when a company’s actions displace food or feed production to lands beyond their operations or value chain; and second, forest carbon accounting. 

On agricultural leakage, the ISB determined that companies engaging in activities with a high risk of agricultural leakage must account for and separately report these impacts. 

On forest carbon accounting, the ISB greatly appreciates the large amount of time and technical work undertaken by many stakeholders on this complex component of the LSR Standard. The ISB fully recognizes the differences of perspective that currently exist both within and across the academic and practitioner communities, from both a scientific and a feasibility perspective. Both science and feasibility are core design principles of GHG Protocol standards, and more time is required to ensure that both are appropriately met. Therefore, to avoid delaying the release of the wider LSR Standard, the GHG Steering Committee decided that forest carbon accounting would not feature in this version of the LSR Standard. Instead, a Request for Information will soon be issued to gather stakeholder input on how forest carbon accounting can best feature in a future update of the LSR Standard, which would be preceded by further field testing around the world. Until the release of an updated LSR Standard that includes forest carbon accounting, companies choosing to disclose forest carbon impacts should be transparent about their chosen methodology. Given the different views, and to allow for adequate stakeholder input and pilot testing, an updated LSR Standard that includes forest carbon accounting may take considerable time.   

While the LSR Standard establishes accounting and reporting requirements for corporate GHG inventories, programs that build on GHG Protocol standards — such as target-setting initiatives — will determine any additional requirements specific to their programs. 

Accompanying LSR Guidance will be published later this year. Together, the Standard and forthcoming Guidance will strengthen the credibility, consistency, and comparability of corporate climate reporting by ensuring that agricultural land-sector sources and sinks are counted. 

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About Greenhouse Gas Protocol  

GHG Protocol establishes comprehensive global standardized frameworks to measure and manage greenhouse gas (GHG) emissions from private and public sector operations, value chains and mitigation actions. Building on nearly three decades of partnership between World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), GHG Protocol works with governments, industry associations, NGOs, businesses and other organizations. 

GHG Protocol's mission is to develop the most credible, accessible, and widely used greenhouse gas accounting and reporting standards and to proactively facilitate their global adoption and implementation. Our vision is that all private and public entities account for their GHG emissions, enabling an acceleration in reductions in line with the global warming limits required by climate science.