What the New Land Sector and Removals Standard Means for Food Sustainability
March 13, 2026
Released in January 2026, the GHG Protocol Land Sector and Removals Standard provides the first global guidance for companies to account for land-based emissions and carbon removals.
With the standard set to go into effect in January 2027, now is the time for food and agriculture companies to understand the key changes and prepare for compliance. Here's a rundown of what the new standard entails and what it means for sustainability professionals in the food sector.
A Comprehensive Approach to Land-Based Emissions and Removals
The Land Sector and Removals Standard takes a holistic view of a company's land-based impacts, covering emissions from land use change, land management, and biogenic products, as well as carbon removals from natural and technological processes. This comprehensive accounting aims to provide companies with a complete picture of their land-related greenhouse gas footprint.
Notably, the standard excludes forestry and non-productive lands, as the GHG Protocol was unable to reach consensus on how to properly account for these areas. Companies will need to use their own methodologies for forestry-related emissions, such as from packaging materials, and be prepared to pivot when further guidance is released.
New Requirements for Statistical Land Use Change and Land Carbon Leakage
The standard introduces a few key changes from the previous draft guidance. First, it limits the options for calculating statistical land use change emissions, requiring the use of linear time discounting and the product expansion allocation factor.
Additionally, the final standard mandates the reporting of "land carbon leakage" for high-risk activities. This refers to the potential displacement of land use and associated emissions that could occur elsewhere as a result of a company's actions, such as using agricultural products for non-food/feed purposes or making significant changes to land management practices. While not part of the GHG inventory itself, this metric provides important context for understanding the full scope of a company's land-related impacts.
Rigorous Approach to Carbon Removals Accounting
Perhaps the most significant change is the standard's stringent requirements for accounting and reporting carbon removals. Companies must use direct measurements to establish a baseline in the first year, then can model removals in subsequent years using approved tools. However, every five years, direct measurements must be taken again to calibrate the models and ensure accuracy.
This approach reflects the uncertainty and data gaps around quantifying carbon removals from land-based activities. By mandating regular recalibration, the standard aims to build a more robust evidence base and confidence in removals claims over time.
Preparing for the New Normal in Land-Based Accounting
With the Land Sector and Removals Standard set to become the new global norm in 2027, food and agriculture companies should use this transition period to get their systems and processes in order. Key steps include:
- Reviewing the standard's 20 core requirements and associated guidance to understand the full scope of compliance
- Evaluating current data collection and calculation methods against the standard's specifications, particularly for statistical land use change and carbon removals
- Identifying high-risk activities that will trigger the land carbon leakage reporting requirement
- Exploring technology solutions and partnerships that can support the rigorous measurement and modeling required. Learn more about HowGood’s carbon accounting capabilities
By getting ahead of these changes, sustainability professionals in the food industry can position their companies as leaders in transparent, science-based land-based accounting. As the impacts of climate change continue to intensify, this level of environmental stewardship will only grow in importance.
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