FLAG Emissions: A Complete Guide for Food Businesses
FLAG emissions are becoming a central topic in climate reporting for food businesses. As sustainability frameworks evolve, companies are expected to measure and manage emissions tied to agriculture, land use, and deforestation alongside traditional operational emissions.
For organizations working across food production, hospitality, and supply chains, understanding FLAG emissions is no longer a niche exercise. It’s becoming part of how companies set science-based targets, align with reporting frameworks, and manage climate risk across their value chains.
This guide explains what FLAG emissions are, how they fit into Scope 1–3 reporting, and what they mean for food businesses navigating corporate carbon accounting.
What Are FLAG Emissions?
FLAG stands for Forest, Land, and Agriculture. The term refers to greenhouse gas emissions linked to:
• Agricultural production and livestock
• Land-use change and deforestation
• Soil management and land degradation
• Carbon removals from land-based activities
These emissions sit at the intersection of food systems and climate change. Unlike emissions from energy or transportation, FLAG emissions reflect how ingredients are grown, sourced, and managed across supply chains.
Guidance from Science Based Targets initiative and the Greenhouse Gas Protocol has formalized how businesses should account for land-based emissions as part of broader climate strategies.
Why FLAG emissions matter for food businesses
Food businesses are uniquely exposed to land-based emissions because their value chains depend on agriculture. Ingredients such as beef, dairy, cocoa, soy, and palm oil carry significant land-use impacts that extend beyond direct operations.
Understanding FLAG emissions helps organizations:
• Align with science-based targets and evolving regulations
• Manage risks related to deforestation and biodiversity loss
• Strengthen transparency with corporate buyers and investors
• Build more resilient sourcing strategies
As corporate sustainability expectations increase, food businesses are being asked not just how much they emit, but where those emissions originate.
FLAG emissions and Scope 3 reporting
FLAG emissions are closely connected to Scope 3 reporting, particularly within upstream supply chain categories.
For many food businesses, land-based emissions appear in Scope 3 Category 1 (Purchased Goods and Services), where ingredient production drives a large share of total emissions.
This is why FLAG guidance has become increasingly relevant for companies setting science-based targets. While Scope 3 reporting captures indirect emissions across the value chain, FLAG provides additional clarity on emissions linked specifically to land use and agriculture.
If you’re new to Scope 3, start with our guide to Scope 3 emissions for food businesses before diving deeper into FLAG-specific considerations.
Measuring FLAG emissions in practice
Accurate FLAG reporting starts with understanding how ingredients and suppliers contribute to land-based emissions.
Typical steps include:
Define relevant emission sources
Identify ingredients and sourcing regions with higher land-use impact. Livestock production, imported commodities, and deforestation-linked crops often require deeper analysis.
Follow established frameworks
Businesses commonly rely on guidance from the Science Based Targets initiative and the Greenhouse Gas Protocol Land Sector and Removals Guidance to ensure consistency.
The SBTi FLAG framework introduces sector-specific targets for land-based emissions, complementing traditional carbon reduction goals.
Gather supplier and procurement data
Primary supplier data provides the clearest picture of land-use impact. Where primary data isn’t available, companies often use recognized databases and benchmarks to estimate emissions.
Integrate into existing carbon accounting workflows
FLAG emissions should be reported alongside Scope 1, 2, and 3 metrics rather than treated as a separate reporting track. Many organizations integrate land-based emissions into broader carbon footprint calculations and sustainability disclosures.
What the SBTi FLAG framework means for food businesses
The Science Based Targets initiative introduced the FLAG guidance to help companies address emissions from agriculture and land use in a consistent way.
For food businesses, this typically means:
• Setting targets that include land-based emissions
• Tracking progress using recognized accounting methods
• Understanding how sourcing decisions affect climate performance
It’s important to note that FLAG guidance doesn’t replace Scope 3 reporting. Instead, it adds depth to it by highlighting emissions categories that were previously underrepresented in corporate climate strategies.
Reducing FLAG emissions through sourcing and procurement
Measurement alone doesn’t drive change. The real value of FLAG data lies in how businesses respond to it.
Common approaches include:
• Partnering with suppliers committed to deforestation-free sourcing
• Supporting regenerative and lower-impact farming practices
• Adjusting ingredient sourcing to reduce land-use intensity
• Reducing food waste to limit demand for resource-intensive products
These actions often improve supply chain resilience alongside emissions performance.
How FLAG fits within the broader sustainability ecosystem
FLAG emissions sit alongside other core sustainability frameworks rather than replacing them.
Within a typical food business sustainability strategy:
• Life Cycle Assessments provide the methodology for measuring ingredient impact
• Carbon footprint calculations translate data into operational insights
• Scope 3 reporting captures indirect emissions across the value chain
• FLAG guidance highlights land-based emissions that require additional attention
Together, these components create a more complete view of climate impact across food systems.
Getting started with FLAG emissions
FLAG reporting can feel complex, but most organizations begin with incremental steps:
• Map high-impact ingredients within procurement data
• Review supplier practices related to land use
• Align internal reporting with recognized frameworks
• Integrate land-based emissions into existing carbon accounting processes
Over time, this approach builds a clearer understanding of supply chain impact and supports more informed business decisions.
The bigger picture
As climate reporting evolves, the focus is shifting from operational emissions alone to the full environmental footprint of food systems. FLAG emissions reflect that shift.
For food businesses, understanding land-based emissions is becoming part of the foundation for credible sustainability reporting, stronger supplier relationships, and long-term climate strategy.
FAQ: FLAG Emissions for Food Businesses
Q: What are FLAG emissions?
A: FLAG emissions refer to greenhouse gas emissions related to forests, land use, and agriculture. They include emissions from livestock, crop production, soil management, and land-use change.
Q: How do FLAG emissions relate to Scope 3 reporting?
A: For many food businesses, FLAG emissions appear within Scope 3, especially under purchased goods and services. They help organizations understand land-based impacts within their supply chains.
Q: Are FLAG emissions required for science-based targets?
A: Companies setting targets through the Science Based Targets initiative may need to account for FLAG emissions if land-use activities represent a significant share of their footprint.
Q: Why are FLAG emissions important for food companies?
A: Food supply chains depend heavily on agriculture. Measuring FLAG emissions helps businesses understand risks linked to sourcing, deforestation, and long-term climate impact.
Q: How can food businesses start measuring FLAG emissions?
A: Most organizations begin by identifying high-impact ingredients, collecting supplier data, and applying guidance from frameworks like the GHG Protocol and SBTi FLAG guidance.
Q: Do FLAG emissions replace Scope 3 reporting?
A: No. FLAG emissions add additional detail to land-based impacts within Scope 3 reporting. They complement existing carbon accounting frameworks rather than replacing them.