If you work in sustainability, supply chain, or ESG strategy and your business touches food, agriculture, or forestry in any way, there’s an SBTi standards update from March 2026 that deserves a place on your radar.
On March 19, 2026, the Science Based Targets initiative (SBTi) published Version 1.2 of its Forest, Land and Agriculture (FLAG) Science-Based Target-Setting Guidance. It applies to 2026 submissions and later . And if your organization is submitting FLAG targets in 2026, the updated requirements apply to you now .
We know that parsing standards documents isn’t most people’s idea of a good time. So we’ve done the reading for you. Here’s what changed, why it matters, and what to do next.
First: Does FLAG Apply to Your Organization?
Before diving into the changes, it’s worth pausing on who this actually affects.
FLAG targets are mandatory for companies in food production, food and beverage processing, food and staples retailing, and tobacco. But the requirement doesn’t stop there. If land-related greenhouse gas (GHG) emissions make up more than 20% of your combined Scope 1, 2, and 3 footprint regardless of your sector — FLAG targets are required as part of any SBTi validation.
Why does land-sector climate action get its own framework? Because the scale of the challenge demands it. According to the Intergovernmental Panel on Climate Change (IPCC) Sixth Assessment Report (AR6), the forest, land, and agriculture sector accounts for approximately 22% of global GHG emissions, making it the third-highest emitting sector on the planet. You can’t reach a 1.5°C-aligned future without addressing what happens on the land!
If you’re unsure whether FLAG applies to your organization, that’s actually the right first question to ask and it’s one of the things we help clients work through.
What Changed in Version 1.2: The 5 Updates Explained
1. More Time to Align With the GHG Protocol — A Practical Relief
Let’s start with the good news.
Under the previous guidance, companies that had already set non-FLAG science-based targets and were later required to add FLAG targets had six months from the publication of the GHG Protocol Land Sector and Removals Standard to do so.
Version 1.2 changes that. Those companies now have until the end of their standard five-year review period to submit FLAG targets, subject to SBTi transition rules. This is a meaningful change for organizations who are mid-cycle on existing commitments, it removes an artificial crunch without reducing the overall expectation of ambition.
2. A Clearer Timeline for Eliminating Deforestation — With a Firm End Date
If you are setting FLAG targets for the first time, Version 1.2 provides up to two years after submission to complete the elimination of deforestation from your supply chains. That recognizes the reality that supply chain transformation takes time, and that credible commitments need room to be implemented.
But here’s the firm line: if you submit FLAG targets after 2028, that timeline cannot extend past December 31, 2030. That date holds regardless of when you submit. The 2030 deadline remains the final allowable deadline.
3. The Deforestation Cut-off Date is Reinforced
The expected deforestation cut-off date remains 2020 or earlier. Version 1.2 clarifies and reinforces this expectation.
If a 2020 cut-off is not feasible, the updated guidance allows a later date in justified cases, but no later than three years before your first FLAG target submission to the SBTi. And you’ll need to demonstrate why 2020 wasn’t achievable. This closes a gap that previously left room for companies to select more permissive cutoff dates without sufficient justification.
4. Your No-Deforestation Must Clearly Cover The Main Deforestation-linked Commodities.
This one catches some organizations off guard. The updated guidance requires that no-deforestation commitments explicitly cover the major deforestation-linked commodities globally.
For example, where relevant, it should address high-risk commodities such as soy, palm oil, beef, cocoa, coffee, and timber. If those commodities are in your supply chain directly or indirectly, they need to be addressed. Broad commitments that don’t name what they cover are no longer sufficient.
5. Stating a Commitment is No Longer Enough — You Need a Documented Plan
This is arguably the most operationally significant change for most organizations. Version 1.2 now requires companies to publish documentation showing how they will deliver their no-deforestation commitments.
Not just that they have one. How they will deliver it.
This reflects a broader shift happening across ESG disclosure frameworks: the expectation has moved from intent to evidence. A no-deforestation commitment without a credible, published delivery plan no longer satisfies the standard.
What This Tells Us About Where the Standard Is Heading
Reading across all five changes together, a clear direction emerges. The SBTi is tightening the link between what companies commit to and what they can demonstrate. Timelines are more defined. Commodity scope is broader. Documentation requirements are more explicit.
This is not a punitive shift; it’s a maturation of the standard. When FLAG was first launched in 2022, the priority was getting companies into the framework. Version 1.2 is about raising the quality of what happens once they’re in it.
The companies that treat this update as an opportunity to strengthen their approach, rather than a compliance hurdle to clear, will be better positioned as disclosure expectations continue to rise across the board.
What You Should Do Now
Start by checking whether FLAG applies to your current emissions profile.If you haven’t done a recent Scope 3 land-related emissions review, that’s the first step.
If FLAG targets already apply to you or you’re in the process of setting them, review your existing no-deforestation commitments against the five changes above. Pay particular attention to your commodity coverage and whether your current documentation would satisfy the new delivery plan requirement.
The SBTi has published a Main Changes document and a Basis for Conclusions document alongside Version 1.2, both available on the SBTi Forest, Land and Agriculture sector page. These are worth reading alongside the guidance itself.
And if you’d like a conversation about what any of this means for your specific organization, we’re here. At Blue Sky Climate, we help organizations navigate exactly this kind of complexity, translating evolving standards into practical, actionable strategy.
