Contactez-nous dès aujourd'hui pour une démonstration : [email protected]
Sustainability Business Intelligence for Corporates and Financial Institutions
  • Accueil
  • Solutions
    • Comptabilité carbone et stratégie de neutralité carbone
    • Rapports ESG, RSE et développement durable
    • Stratégie de développement durable
    • Conformité réglementaire ESG
    • Gestion du portefeuille et rapports
  • Produits
    • Responsable GES de l'AERA
    • EPIC pour les entreprises
    • ZENO pour les institutions financières
  • Perspectives
    • Nouvelles ESG
    • Tendances ESG
    • Académie du GSE
      • Comptabilité des GES
      • Conformité réglementaire ESG
      • Rapport sur le développement durable
      • Investissements et rapports ESG
      • Stratégie de développement durable
  • À propos de nous
  • Nous contacter
fr_FR Français
fr_FR Français en_US English zh_CN 简体中文 ja 日本語 zh_HK 香港中文 es_ES Español id_ID Bahasa Indonesia ko_KR 한국어
Demande de démonstration
Seneca ESG
  • Accueil
  • Solutions
    • Comptabilité carbone et stratégie de neutralité carbone
    • Rapports ESG, RSE et développement durable
    • Stratégie de développement durable
    • Conformité réglementaire ESG
    • Gestion du portefeuille et rapports
  • Produits
    • Responsable GES de l'AERA
    • EPIC pour les entreprises
    • ZENO pour les institutions financières
  • Perspectives
    • Nouvelles ESG
    • Tendances ESG
    • Académie du GSE
      • Comptabilité des GES
      • Conformité réglementaire ESG
      • Rapport sur le développement durable
      • Investissements et rapports ESG
      • Stratégie de développement durable
  • À propos de nous
  • Nous contacter
Demande de démonstration
Seneca ESG
SBTi's FLAG

Explication des objectifs de SBTi en matière de forêts, de terres et d'agriculture (FLAG)

par AnhNguyen
2025-02-04

Contenu

  1. What is SBTi’s FLAG?
  2. Why is the FLAG Needed?
  3. FLAG’s Key Requirements
    1. 2 Pathways for FLAG Target Setting
      1. Whole-Sector Approach
      2. Commodity Approach
  4. How to Set a FLAG Target
  5. Conclusion

The pioneering FLAG Guidance from Science Based Target initiative (SBTi) offers the initial structure for businesses in land-heavy industries to establish scientific targets, encompassing land-related emission constraints and removals. This guidance offers the opportunity for these companies to take significant steps in reducing global émissions de gaz à effet de serre stemming from agriculture, forestry, and other land use, which make up 22% of the earth’s total emissions [1].

What is SBTi’s FLAG?

The Science Based Target Setting Guide for Forest, Land, and Agriculture (FLAG) is the leading global standard designed to help companies in land-intensive sectors set science-based targets (SBTs) for reducing and removing land-based emissions. The SBTi FLAG Guidance offers a rigorous, science-backed framework to guide companies on the necessary scale and speed of emission reductions, aligning with the Accord de Paris‘s goal of limiting global warming to below 1.5°C.

Why is the FLAG Needed?

The impacts of climate change are becoming increasingly severe, with the forest, land, and agriculture (FLAG) sector being one of the hardest hit. This sector is not only vulnerable to climate change but is also a significant contributor to it, accounting for nearly 22% of global greenhouse gas (GHG) emissions, making it the second-largest emitter after the energy sector. Deforestation, unsustainable agricultural practices, and land degradation all contribute to the release of carbon into the atmosphere, further exacerbating the climate crisis.

Currently, more than 410 companies with land-intensive operations have committed to or set emissions reduction targets through the SBTi. Nearly half of these companies are publicly reporting their GHG emissions, demonstrating a growing commitment to transparency and action. However, despite these efforts, few companies include land-based emissions in their targets or disclosures. This is largely due to the previous lack of clear guidance and standardized methodologies for measuring and addressing these emissions—until now [2].

The introduction of FLAG marks a turning point for the industry. For the first time, companies have access to robust, science-based tools to account for and reduce land-related emissions. Addressing these emissions is crucial, not only to keep the 1.5°C global warming limit within reach but also to mitigate risks related to food security and support the global transition to a carbon neural or net-zero future. Cutting land-based emissions will play a key role in averting climate disasters, restoring ecosystems, and promoting sustainable agricultural practices that can feed the growing population while protecting the planet.

FLAG’s Key Requirements

The SBTi FLAG guidance sets out clear requirements for companies, especially in land and agriculture sectors, to align their climate actions with science-based targets that address both emissions and land use. The key requirements are:

  • Establish short-term FLAG science-based targets: Businesses must set emissions reduction targets for the next 5 to 10 years that align with the goal of limiting global temperature rise to 1.5°C. These targets ensure timely progress towards meeting global climate goals in sectors like agriculture and land use.
  • Incorporate carbon removals into near-term FLAG targets: Companies are required to account for natural methods of carbon sequestration. These include restoration of natural ecosystems, improved forest management, silvopasture (integrating trees with grazing), and increasing soil carbon storage in agricultural lands. This step emphasizes nature-based solutions to offset emissions alongside reductions.
  • Set long-term FLAG science-based targets: Organizations with significant land or agriculture-related activities must commit to reducing at least 72% of their emissions by 2050. These long-term goals are set in accordance with the SBTi Net-Zero Standard [3], providing a structured pathway for deeper decarbonization.
  • Commit to zero deforestation by 2025: Companies are mandated to eliminate deforestation from their supply chains no later than 2025. This aligns with the Accountability Framework initiative (AFi) [4], ensuring companies address the environmental impacts of land-use changes and halt further forest degradation.
  • Set targets for fossil fuel emissions: For companies with land-based emissions, it is also critical to set separate targets addressing fossil fuel emissions alongside their FLAG targets. This requirement ensures that companies address all sources of emissions, both those from land use and from industrial or energy sources, as many businesses contribute to fossil emissions as well.

2 Pathways for FLAG Target Setting

Whole-Sector Approach

Les whole-sector approach focuses on reducing emissions from all FLAG-related products and activities across entire sectors. This method emphasizes cutting emissions throughout the forestry, land use, and agriculture industries as a whole, rather than isolating specific commodities.

  • Near-term and long-term goals: As mentioned above, targets can be short-term (over the next 5-10 years) or long-term, aiming to achieve a reduction of at least 72% of FLAG emissions by 2050.
  • Emissions thresholds: For near-term targets, companies must reduce at least 95% of their Scope 1 and 2 emissions, while Scope 3 targets require a reduction of at least two-thirds of emissions.
  • Separate tools for setting targets: Near-term FLAG targets are established using a tool provided by SBTi, while long-term targets, particularly for agriculture, are managed using the “Net-zero tool.”
  • Deforestation commitment: Companies that commit to FLAG targets are also pledging to achieve zero deforestation by 2025 at the latest.

Commodity Approach

Les commodity approach focuses on addressing emissions from specific high-impact commodities, primarily those with a significant carbon footprint.

  • Targeted commodities: This approach focuses on 11 major commodities: beef, chicken, dairy, leather, maize, palm oil, pork, rice, soy, wheat, and timber & wood fiber.
  • Flexibility for diverse companies: Companies with a broad range of products, like grocery stores, are encouraged to use the whole-sector approach. However, those with more than 10% of their FLAG emissions in a single commodity, such as retailers or food and beverage producers, can use the commodity approach.
  • Types of targets: Commodity targets can either be absolute or intensity-based.

How to Set a FLAG Target

Setting a FLAG target involves a structured approach that aligns with the SBTi guidelines and focuses on both immediate and long-term actions. Here are the recommended steps:

  1. Conduct a Comprehensive Emissions Inventory: The first step is to evaluate and compile a detailed inventory of all emissions related to a company’s operations and supply chains, including Scope 1, 2, and 3 emissions. This baseline assessment is crucial for identifying major emission sources and understanding the full climate impact.
  2. Choose Between Whole-Sector or Commodity Approach: Depending on the company’s activities and the composition of its FLAG emissions, the organization should opt for either the whole-sector approach or the commodity approach. This decision should be driven by the product portfolio and the relative impact of specific commodities on the company’s overall emissions profile.
  3. Set Near-term and Long-term Targets: Establish both near-term (5 to 10 years) and long-term (up to 2050) science-based targets that comply with the SBTi FLAG requirements. This includes setting precise percentage reductions and formulating strategies for achieving zero deforestation.
  4. Incorporate Carbon Removals and Nature-Based Solutions: Integrate strategies for enhancing natural carbon sequestration through measures like reforestation, soil carbon enhancement, and sustainable land management. These nature-based solutions play a significant role in balancing out emissions that cannot be completely eliminated.
  5. Engage Stakeholders and Build Internal Capacity: Effective FLAG target setting and implementation require the engagement of stakeholders across the organization, including management, operational teams, and supply chain partners. Companies must also build internal capacity to support sustainable practices that align with their FLAG commitments.
  6. Monitor Progress and Report Transparently: Regularly monitor progress towards meeting FLAG targets and report on achievements with transparency. This not only demonstrates accountability but also builds trust with stakeholders and investors. Align reporting with recognized frameworks to ensure clarity and comparability.

By following these steps, companies can effectively set and achieve FLAG targets, contributing to global efforts to mitigate climate change and promote sustainable development within the land and agriculture sectors.

Conclusion

In summary, setting and achieving FLAG targets is a pivotal step in the battle against climate change, particularly within sectors heavily reliant on forestry, land use, and agriculture. By embracing strategies that prioritize sustainable practices, businesses not only contribute to global environmental goals but also strengthen their resilience and competitiveness in a rapidly evolving market. Proactive engagement in this transition is key, ensuring that companies are not only compliant with emerging regulations but are also leading the charge in driving positive change for a sustainable future.

Références:

[1] https://sciencebasedtargets.org/sectors/forest-land-and-agriculture

[2] https://sciencebasedtargets.org/resources/files/SBTi-FLAG-2-pager.pdf

[3] https://sciencebasedtargets.org/net-zero

[4] https://accountability-framework.org/use-the-accountability-framework/core-principles/

Veuillez remplir le formulaire.

Demande de démonstration du logiciel du GNE
Suivez-nous
Twitter
Linkedin
Commencer à utiliser
La boîte à outils ESG de Seneca
Aujourd'hui

Contrôlez les performances ESG des portefeuilles, créez vos propres cadres ESG et prenez des décisions commerciales mieux informées.

Intéressé(e) ?
Contactez-nous

Pour nous contacter, veuillez remplir le formulaire ci-contre ou nous envoyer un courriel à l'adresse ci-dessous.

[email protected]

Nos bureaux
Bureau de Singapour

7 Straits View, Marina One East Tower, #05-01, Singapour 018936
(+65) 6911 8888

Bureau d'Amsterdam

Gustav Mahlerplein 2
Amsterdam, Pays-Bas 1082 MA
(+31) 6 4817 3634

Bureau de Shanghai

No. 299, Tongren Road, #2604B Jing'an District, Shanghai,
Chine 200040
(+86) 021 6229 8732

Bureau de Taipei

77 Dunhua South Road, 7F
Section 2, district de Da'an
Taipei City, Taiwan 106414
(+886) 02 2706 2108

Bureau de Hanoi

Viet Tower 1, Thai Ha, Dong Da
Hanoi, Vietnam 100000
(+84) 936 075 490

Bureau de Lima

Av Jorge Basadre Grohmann 607
San Isidro, Lima, Pérou 15073
(+51) 951 722 377

S'inscrire à notre lettre d'information hebdomadaire
Obtenez les dernières politiques ESG mondiales, les développements du marché et les cas d'utilisation.

© 2026 • Seneca Technologies Pte Ltd • Tous droits réservés

  • Rapports ESG, RSE et développement durable
  • Collecte et gestion des données ESG
  • Notation ESG et définition des objectifs
  • Rédaction de rapports ESG (ISSB, GRI, SASB, TCFD, CSRD)
  • Stratégie de développement durable
  • Évaluation de l'importance relative
  • Analyse et amélioration des notations ESG
  • Analyses des performances ESG et benchmarking
  • Conformité réglementaire ESG
  • Rapports boursiers
  • Rapports sur la taxonomie de l'UE (CSRD, SFDR, PAI)
  • Gestion du portefeuille et rapports
  • Scoring et screening personnalisés du portefeuille
  • Analyses de portefeuilles et analyses comparatives
  • Rapports réglementaires au niveau du produit et de l'entreprise (SFDR)
  • Comptabilité carbone et stratégie de neutralité carbone
  • Inventaire carbone (GHG Protocol)
  • Définition d'objectifs basée sur la science (SBTi)
  • Stratégie de neutralité carbone
  • À propos de nous
  • Politique de confidentialité
  • Conditions d'utilisation
  • Accord sur le traitement des données
Facebook-f Linkedin Weixin
qrcode_wechat
DMCA.com Protection Status
Clause de non-responsabilité : Les normes GRI sont utilisées par Seneca Technologies Pte. Ltd. sous licence de la GRI. GRI, en tant que concédant des droits d'auteur des normes GRI, a vérifié et validé la représentation authentique et exacte des normes GRI dans la plate-forme Seneca EPIC. Cette vérification s'est limitée à assurer le maintien de l'intégrité, de l'authenticité et de l'exactitude du contenu sous licence. La GRI ne fait donc aucune déclaration ou garantie, implicite ou réelle, quant à l'exactitude, la conformité, la fiabilité, l'adéquation à l'objectif ou la qualité de la plate-forme Seneca EPIC ou de tout produit en résultant, ou quant à l'utilisation par le titulaire de licence du contenu protégé par les droits d'auteur de la GRI, et rejette expressément toute déclaration implicite ou expresse selon laquelle tout rapport produit par le titulaire de licence répond aux normes d'un rapport approuvé selon les normes de la GRI.
Pour obtenir la dernière version des normes GRI, y compris les normes universelles révisées, les normes thématiques adaptées, les normes sectorielles, leurs recommandations et sections d'orientation, ainsi que le glossaire des normes GRI, veuillez consulter le centre de ressources de la GRI : https://www.globalreporting.org/how-to-use-the-gri-standards/resource-center/.
2023 - Seneca - Tous droits réservés

2023 - Seneca - Tous droits réservés

Facebook-f Linkedin Twitter Weixin qr_code
  • Rapports ESG, RSE et développement durable
  • Collecte et gestion des données ESG
  • Notation ESG et définition des objectifs
  • Rédaction de rapports ESG (ISSB, GRI, SASB, TCFD, CSRD)
  • Stratégie de développement durable
  • Évaluation de l'importance relative
  • Analyse et amélioration des notations ESG
  • Analyses des performances ESG et benchmarking
  • Conformité réglementaire ESG
  • Rapports boursiers
  • Rapports sur la taxonomie de l'UE (CSRD, SFDR, PAI)
  • Gestion du portefeuille et rapports
  • Scoring et screening personnalisés du portefeuille
  • Analyses de portefeuilles et analyses comparatives
  • Rapports réglementaires au niveau du produit et de l'entreprise (SFDR)
  • Comptabilité carbone et stratégie de neutralité carbone
  • Inventaire carbone (GHG Protocol)
  • Fixation d'objectifs sur la base du SBTi (SBTi Based Target Setting) Carbone
  • Stratégie de neutralité carbone
  • À propos de nous
DMCA.com Protection Status
Facebook-f Linkedin Twitter Weixin

2023 - Seneca - Tous droits réservés

  • Accueil
  • Solutions
    • Comptabilité carbone et stratégie de neutralité carbone
    • Rapports ESG, RSE et développement durable
    • Stratégie de développement durable
    • Conformité réglementaire ESG
    • Gestion du portefeuille et rapports
  • Produits
    • Responsable GES de l'AERA
    • EPIC pour les entreprises
    • ZENO pour les institutions financières
  • Perspectives
    • Nouvelles ESG
    • Tendances ESG
    • Académie du GSE
      • Comptabilité des GES
      • Conformité réglementaire ESG
      • Rapport sur le développement durable
      • Investissements et rapports ESG
      • Stratégie de développement durable
  • À propos de nous
  • Nous contacter
Demande de démonstration