WASHINGTON, D.C., June 30, 2026 — Today, Greenhouse Gas (GHG) Protocol released the Land Sector and Removals (LSR) Guidance, a companion resource to the Land Sector and Removals Standard, providing companies practical detail on how to account for and report GHG emissions and CO₂ removals from agricultural land use and emerging CO₂ removal technologies.

The LSR Guidance supports corporate implementation of the LSR Standard – which outlines the accounting and reporting requirements, recommendations and options – through worked examples, equations and calculation guidance. It features 10 corporate case studies, from companies including Mars, PepsiCo, and General Mills, to showcase practical application across topics. An overview of the content can be found in the LSR Executive Summary.

“The Land Sector and Removals Guidance is designed to provide corporate reporters with additional implementation support. Think of the LSR Guidance as a practical user guide which covers the ‘how’. This new guidance is an example of our work to make GHG accounting and reporting easier for users which is a critical priority for GHG Protocol,” said Matt Ramlow, Land Sector and Removals Lead.

In tandem with the LSR Guidance, GHG Protocol is publishing two supplemental resources to assist corporate reporters in preparing their GHG inventory: a sample reporting template and a reporting requirements checklist. 

As announced earlier this year, GHG Protocol is now also launching a Request for Information on the topic of forest carbon accounting. The RFI seeks to gather proposals on how to best reach a robust and practicable outcome in light of the broad range of perspectives on this topic. The feedback collected will help inform GHG Protocol’s governance bodies in their decision-making on next steps. The RFI is open for stakeholder input until February 1, 2027.

Alongside this RFI, GHG Protocol will be exploring complementary approaches to facilitate constructive collaboration and tangible progress, and welcomes stakeholders’ views on how this might be achieved.

The LSR Standard and Guidance take effect on January 1, 2027, allowing companies time to prepare. Both resources were developed through a standard development process that included extensive global consultation with experts from companies, governments, scientists, and civil society, including more than 300 external reviewers, and pilot testing by 96 companies and supporting partners.

The LSR Guidance, alongside the Standard, will strengthen the credibility, consistency, and comparability of corporate climate reporting by ensuring that agricultural land-sector sources and sinks are accounted for.