Title
This resource addresses key questions about the Land Sector and Removals Guidance and related materials.
Table of Contents
- What is the Land Sector and Removals (LSR) Guidance?
- What is the LSR Standard v1.1, which is being published concurrently with the LSR Guidance?
- What other supporting resources are being published?
- What is the Forest Carbon Accounting Request for Information?
1. What is the Land Sector and Removals (LSR) Guidance?
The LSR Guidance is a practical user guide for corporates undertaking GHG accounting and reporting on the basis of the LSR Standard and aims to simplify the process of establishing a GHG inventory.
In line with the request for more implementation support from stakeholders, the LSR Guidance provides detailed accounting instructions, including worked examples, calculation guidance, and 10 corporate case studies. The LSR Standard in turn lists the accounting and reporting requirements, recommendations and options related to the land-sector and carbon removals.
To facilitate interoperability and ease of use, both the Standard and Guidance are organized into the same 20 chapters.
2. What is the LSR Standard v1.1, which is being published concurrently with the LSR Guidance?
Upon publication of the LSR Guidance, minor, non-substantive edits will be made to the LSR Standard (v1.0) which was published on January 30, 2026.
The updated version of the LSR Standard (v1.1) as well as a separate document detailing edits are available on the GHG Protocol website. The LSR Standard v1.1 is now the current version of the standard to which users should refer.
3. What other supporting resources are being published?
Alongside the LSR Guidance, GHG Protocol has issued two supplemental resources: a reporting requirements checklist and a sample reporting template. These two resources are intended to be used in tandem with the LSR Standard and Guidance.
Both documents can be downloaded and used by companies as they prepare their inventory report. The sample template supports with formatting the report itself, while the requirement checklist helps users keep track of all the necessary components of the inventory.
4. What is the Forest Carbon Accounting Request for Information?
GHG Protocol is launching a Request for Information (RFI) to gather stakeholder input on how best to achieve a robust and practicable approach to Forest Carbon Accounting (FCA).
With a view to drawing on the range of perspectives within and across the academic and practitioner communities, the RFI invites workable proposals that are both scientifically robust and practically implementable.
GHG Protocol will also explore complementary approaches for constructive engagement among stakeholders, and welcomes views on how such collaboration can best be structured.
The RFI is now open until February 1, 2027. To participate:
While this work is underway, companies choosing to disclose forest carbon impacts should be transparent about their methodology.