The GHG Protocol has launched its first-ever greenhouse gas accounting standard dedicated to land-sector emissions and carbon dioxide removals, known as the Land Sector and Removals (LSR) Standard. Published on 30 January 2026, the standard provides companies with a framework to measure, report, and track emissions from agricultural production, land use change, and carbon dioxide removal activities.
The standard was developed through a five-year, multi-stakeholder governance process involving global participation from more than 300 external reviewers, pilot testing by 96 companies, and thousands of public comments.
When does the Standard come into force?
The framework is designed to be flexible and scalable, allowing companies to begin with conservative estimates and improve data quality over time as information becomes available. The standard will take effect on 1 January 2027.
Why is the Standard needed?
Since its launch in 1998 by the World Resources Institute and the World Business Council for Sustainable Development, the GHG Protocol has set the global standard for corporate greenhouse gas reporting across direct operations, purchased energy, and value chains.
Until now, however, companies lacked a credible and consistent framework to account for greenhouse gas emissions and carbon dioxide flows linked to land use and removals, often relying on proxy data or inconsistent methodologies that limited accuracy and comparability.
This gap is significant given that land use operations and forestry account for approximately 22% of global greenhouse gas emissions, at a time when regulators, investors, and customers increasingly expect transparent reporting.
Who does the Standard apply to?
The Standard applies to any company, regardless of size, with significant land-sector activities in its operations or value chain. This includes producers, buyers, and sellers of agricultural and forest-based products, as well as companies operating in food, agriculture, apparel, and other land-intensive sectors.
The standard requires more standardised reporting of land-based Scope 1 and Scope 3 emissions, strengthens disclosure credibility, and introduces stricter requirements for carbon removal claims.
Key sectors with significant land use change and impacts include:
- Agriculture, Food and Farming
- Forestry and Paper Products
- Mining and Extraction
- Built Environment and Infrastructure
- Fashion and clothing sector
Companies from across all industries should analyse business operations to assess the impacts of land use change to determine applicability and impacts.
Key Impacts and Requirements
New reporting obligations and environmental impacts to be included:
- Expanded reporting scope: Companies are required to include land use change, such as deforestation, land management impacts like soil degradation, and product-related emissions such as livestock within their greenhouse gas inventories.
- Carbon removal accountability: Companies may report carbon removals, including technologicalsequestration, but must meet strict long-term monitoring requirements to manage the risk of reversals, such as stored carbon being released.
- Mandatory transparency: Emissions and removals must be reported separately to ensure accurate climate claims and reduce the risk of greenwashing.
- Traceability for Scope 3 emissions: The Standard introduces explicit requirements for Scope 3 traceability, requiring companies to improve supplier engagement, enhance data accuracy and transparency, prevent double counting of removals, and separately report high-risk agricultural leakage impacts.
Next Steps
The Standard represents a major milestone in corporate climate accounting and a significant step toward aligning emissions reporting with 1.5 °C net zero goals. The GHG Protocol will support implementation through training and workshops during 2026, with a scheduled review in 2030 to assess progress and identify opportunities for refinement.
How NUS Can Help
NUS provides a full set of Scope 1, 2 and 3 GHG accounting services, alongside verification of data in accordance with ISO 14064. If you wish to speak further about areas on how NUS can support with GHG carbon accounting and verification that is aligned with the GHG Protocol and ISO, email contact@nusconsulting.co.uk or contact us.