The Land Sector and Removals Standard Has Been Published by the Greenhouse Gas Protocol
Launched at the end of January 2026 and effective from January 2027, this new standard represents a significant shift in how land‑based emissions and removals are accounted for in corporate climate reporting.
It applies to businesses and organisations, including those involved in agriculture, that have substantial land‑sector activities within their operations or value chain.
Closing what has long been regarded as a major gap in climate reporting, it is the first global accounting standard designed to enable companies to consistently measure, report and track greenhouse gas emissions and carbon dioxide (CO₂) removals from land use and agriculture, as well as certain technological removals.
Although voluntary, Greenhouse Gas (GHG) Protocol standards are widely embedded in other frameworks, including science‑based targets and other emerging sustainability disclosure regimes.
Building on the GHG Protocol’s Corporate Accounting and Reporting Standard and Scope 3 Value Chain Standard, the new Land Sector and Removals Standard provides accounting requirements and guidance for:
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Land management and land‑use change (e.g., agricultural practices and conversion of land)
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Biogenic emissions and biogenic products across the value chain
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CO₂ removals stored in land and geological carbon pools
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Technological CO₂ removals, such as direct air capture and CO₂ capture with geological storage
Further information, including access to the standard, can be found here: Land Sector and Removals Standard | GHG Protocol with an accompanying Guidance document is expected in Q2 2026 to support implementation.