GHG Protocol establishes first Land Sector and Removals Standards

On 30 January 2026, the Greenhouse Gas Protocol (GHG Protocol) published the Land Sector and Removals Standard (LSR Standard) – the first global standard for accounting greenhouse gas emissions from land use and CO2 removals. Taking effect on January 1, 2027, the LSR standard sets new benchmarks for the credibility, consistency and comparability of climate balances.

The standard establishes binding requirements for accounting, reporting and monitoring greenhouse gas emissions. It sets requirements for the following sectors:

• Land use change – e.g. emissions from deforestation and conversion of forests to agriculture
• Land management production emissions – e.g. accounting for emissions from livestock farming, fertilizer use, or from soil management
• CO₂ removals – both natural (e.g. afforestation, soil-based carbon sequestration) and technological solutions (e.g. direct air capture, geologic storage)

Until now, the accounting of emissions from land use has lacked a uniform framework, although land use accounts for approximately one-quarter of global greenhouse gas emissions. The newly introduced LSR standard of the GHG Protocol provides a standardized methodological approach and well-defined requirements for the systematic assessment and reporting of these emissions. Thus, it closes a major gap while enabling companies and organizations to accurately assess and report their greenhouse gas emissions from land-use activities. As a result, the standard enables target setting and progress monitoring through clear and well-founded climate targets. In addition, the standard creates long-awaited comparability in the assessment of land-use emissions and the removal of greenhouse gases from the atmosphere.

Who is affected by this new standard?

As the new standard builds upon the Greenhouse Gas Protocol, it also adds to the Corporate Sustainability Reporting Directive (CSRD) – a tool to report on corporate sustainability and climate balances. Therefore, companies with significant emissions from land sector or value chains activities are now required to follow the LSR standard to conform the GHG Protocol.