Emissions from land for net zero

For many years, land-related emissions have represented a glaring gap in corporate climate reporting. Companies have set ambitious net-zero targets, published detailed inventories for Scope 1 and 2, and mapped their Scope 3 emissions—but the land within their value chains has, in many cases, been left unaccounted for. Emissions from soil, the carbon stored in fields and pastures, the consequences of land-use change—all of this has systematically fallen outside the scope of their reporting.

Is your company ready for the GHG Protocol's LSRS?

On January 30, 2026, that changed. The GHG Protocol published the Land Sector and Removals Standard (LSRS)—one of the most significant updates to corporate greenhouse gas reporting in many years. The standard took nearly five years to develop, incorporating over 4,000 comments and contributions from more than 300 companies, organizations, and government agencies. The LSRS is no minor revision—it represents a fundamental shift in what credible climate reporting means for all companies with land-based activities.

A gap that should have been closed long ago

The LSRS establishes a uniform global framework for measuring and reporting emissions and CO₂ removals from land use. The standard complements the GHG Protocol’s existing Corporate Standard and Scope 3 Standard, providing a more comprehensive picture for companies in agriculture, food and beverage, retail, apparel, mining, energy, construction, and more.

LSRS in Practice

Imagine a hypothetical clothing company that sources cotton from multiple countries. Under previous reporting frameworks, the company might have estimated its land-use emissions using aggregated regional averages—a rough estimate at best. Under the LSRS, the same company is expected to go beyond aggregated averages, either by tracing the cotton to specific sourcing regions or by applying regional or national emission factors that reflect where and how the cotton is produced.

Which companies are covered by the LSRS?

The LSRS applies to all companies that report in accordance with the GHG Protocol Corporate Standard or Scope 3 Standard and that own or control land, purchase raw materials from agriculture, or engage in other significant land-based activities.

If you have significant exposure to land-use emissions in your value chain, the LSRS will change the way you measure and report them.

That is why it is urgent to transition to LSRS

Effective January 1, 2027, companies reporting under the GHG Protocol are expected to comply with the LSRS where land-based activities are material or where they report carbon removals. This means that all inventories published after that date should reflect the new requirements. Official guidance on how this implementation should take place is expected in the second quarter of 2026, leaving limited time to close data gaps, resume supplier dialogue, and restructure reporting processes.

Challenges with LSRS

For most organizations with land-based operations, the honest answer is that their existing inventories do not meet the new requirements. Many companies already have some of the basic data. FLAG emissions, bioenergy-related emissions, and industrial emissions are often included in existing inventories. The challenge is that these are typically aggregated, with little clarity on how they should be properly allocated. Having data and knowing what to do with it are two different things. Supplier data is too superficial. Traceability is insufficient.

As with any new standard, its interpretation will evolve—but waiting for complete clarity is not a strategy we recommend, given the time constraints. Organizations that begin preparatory work now will be significantly better prepared than those that wait and see.

Here's how ZeroMission can ZeroMission with reporting within LSRS

Challenges like this are at the heart of what ZeroMission . We help organizations turn standards into practical action—starting with an honest and thorough assessment of where you stand today.

Whether you need to review your greenhouse gas inventory against LSRS requirements, support supplier dialogue, or help you adjust your climate goals, our climate strategists have the expertise to guide you forward with confidence.

LSRS is not just a matter of ticking boxes. It is an opportunity to develop a land-use strategy for climate action that can withstand scrutiny from regulators, investors, and the market.

Talk to ZeroMission your LSRS readiness today.