Full definition
Published in late 2022, SBTi’s FLAG Guidance requires companies with more than 20 % of their emissions from agriculture, forestry or land use (meat, dairy, cereals, wood, paper, agribusiness) to set separate targets complementing their energy/industry targets. Includes enteric methane emissions, nitrogen fertilisation, imported deforestation and removals through soil sequestration and reforestation. FLAG pathway: -30.3 % absolute emissions by 2030 versus 2020, zero deforestation by 2025 at the latest. A critical target for agribusinesses, food processors and distributors under SBTi.