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Aligning Corporate Targets, Accounting and Disclosures on Land Use Change Emissions and Deforestation-free Supply Chains

The Accountability Framework Initiative (AFI), in partnership with Greenhouse Gas Protocol and the Science Based Targets initiative (SBTi), recently released new guidance on how companies can align key land sector targets, accounting and disclosures. This guidance builds on GHG Protocol’s draft Land Sector and Removals Guidance and showcases how GHG Protocol, SBTi, and AFI work in concert to help companies track progress on achieving their climate and deforestation-free supply chain objectives.

Figure 2. Relationship among the three pieces of guidance, Deforestation- and conversion-free supply chains and land use change emissions: A guide to aligning corporate targets, accounting, and disclosure. Graphic updated December 2022.

The guidance recommends that companies set science-based targets following the Science Based Targets initiative’s Forestry, Land and Agriculture (SBTi FLAG) Guidance, and track progress toward these targets through annual GHG inventories and disclosures using GHG Protocol’s Land Sector and Removals Guidance. As part of setting an SBTi FLAG target, companies are required to commit to deforestation-free supply chains. Companies can also apply the Accountability Framework to account for and disclose their progress toward ending commodity-driven deforestation and ecosystem conversion. This guidance helps companies understand how they can use similar systems to account for the various metrics required across initiatives and report on progress toward these shared goals. 

The webinar launching the guidance on Deforestation- and conversion-free supply chains and land use change emissions can be viewed here.  

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