SBTi FLAG Guidance 1.2 published: target and deforestation timelines change

What happened

On 19 March 2026, SBTi published version 1.2 of its Forest, Land and Agriculture (FLAG) Target-Setting Guidance. The update took effect immediately and applies to new target submissions and target updates.

Main changes:

• FLAG target deadline: Companies that have a non-FLAG target and are also required to set a FLAG target can now do so by the end of their five-year review period. The previous rule required targets to be set within six months of the publication of the GHG Protocol Land Sector and Removals Standard. The GHG Protocol published that standard on 30 January 2026.
• Ending deforestation: Companies setting a FLAG target for the first time get up to two years after submitting their targets for validation to end deforestation. For submissions after 2028, the hard deadline is 31 December 2030.
• Cut-off date: The expected cut-off date for deforestation remains 2020 or earlier. Where this is not possible, the cut-off date must be no later than three years before the company's first FLAG target submission.
• Scope and documentation: The zero-deforestation commitment must cover the main deforestation-linked commodities globally, and companies must publish documentation showing how they will implement the commitment.

Companies that submitted a FLAG target in 2025 and have not yet been approved can voluntarily align their zero-deforestation commitments with version 1.2.

Who is affected

Turkish companies that must set a FLAG target, meaning those with significant land-related emissions or that depend on agricultural raw materials: for example food and beverage producers, agricultural processors and textile companies using agricultural fibres. Linking the FLAG deadline to the five-year review period gives companies with existing SBTi targets more time, but the scope and documentation of the deforestation commitment are now subject to clearer requirements. Exporters supplying agricultural commodities should also expect more requests for origin and deforestation information from customers with SBTi targets.

What companies should do

• Confirm the five-year review date of your current SBTi target and whether you are required to set a FLAG target.
• Assess deforestation risk for the commodities in your supply chain by origin and set a cut-off date.
• Calculate your FLAG emissions according to the GHG Protocol LSR Standard.

Alalëa supports companies with FLAG targets and land-related emissions accounting: FLAG emissions.