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SBTi Forest, Land and Agriculture (FLAG) Guidance

SBTi guidance for setting science-based emissions reduction targets in the forest, land, and agriculture sector. Applies to companies with FLAG-related emissions in their value chain.

Rules extracted

165

Obligations decomposed

15.0x

Avg obligations per rule

🌐 International

Jurisdiction

What AuditDSS covers

Source

Regulation

Extracted

Rules

Decomposed

165

Obligations

15.0x

Decomposition ratio

Each rule is decomposed into an average of 15.0 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 165 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in SBTi FLAG Guidance is scored across independent risk dimensions:

Obligation Weight

How critical within the regulatory framework

Violation Likelihood

How often breached in practice

Enforcement Evidence

Regulator enforcement history and penalties

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title: SBTi Forest, Land and Agriculture (FLAG) Guidance
Regulatory body: Science Based Targets initiative
Jurisdiction: 🌐 International
Document type: framework
Effective date: March 19, 2026
Industry: Carbon & ESG Reporting

Who this applies to

companies with >20% FLAG emissionsfood producersfood retailersfood processorsagricultural companies

Key requirements

FLAG target eligibility screening
emissions accounting for land use
near-term target setting (5-10 years)
long-term target setting (2050)
mandatory no-deforestation commitment
commodity or sector pathway selection
scope 3 FLAG emissions coverage
annual monitoring and reporting
SBTi validation and revalidation
beef-specific emission targets

Frequently asked questions about SBTi FLAG Guidance

What is SBTi FLAG Guidance?

SBTi guidance for setting science-based emissions reduction targets in the forest, land, and agriculture sector. Applies to companies with FLAG-related emissions in their value chain.

Who does SBTi FLAG Guidance apply to?

SBTi FLAG Guidance applies to companies with >20% FLAG emissions, food producers, food retailers, food processors, agricultural companies.

How many obligations does SBTi FLAG Guidance contain?

AuditDSS has decomposed SBTi FLAG Guidance into 165 atomic obligations from 11 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of SBTi FLAG Guidance?

The key requirements include: FLAG target eligibility screening, emissions accounting for land use, near-term target setting (5-10 years), long-term target setting (2050), mandatory no-deforestation commitment, commodity or sector pathway selection, scope 3 FLAG emissions coverage, annual monitoring and reporting, SBTi validation and revalidation, beef-specific emission targets.

How can I assess my SBTi FLAG Guidance compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 165 SBTi FLAG Guidance obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces SBTi FLAG Guidance?

SBTi FLAG Guidance is enforced in International by Science Based Targets initiative.

When did SBTi FLAG Guidance come into effect?

SBTi FLAG Guidance became effective on March 19, 2026.

What industry does SBTi FLAG Guidance apply to?

SBTi FLAG Guidance is primarily relevant to the Carbon & ESG Reporting industry. AuditDSS covers 58 regulations in this industry sector.

Build a SBTi FLAG Guidance compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for SBTi FLAG Guidance — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering SBTi FLAG Guidance requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine SBTi FLAG Guidance with other regulations into a single unified compliance pack for your business.

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Already have a policy? Assess it against SBTi FLAG Guidance

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

AI maps against 165 obligations

Your document is scored against every obligation in SBTi FLAG Guidance. Each claim is mapped to the obligation tree and evaluated for coverage.

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.