Navigating the new era of land-based emissions accounting 

If you operate in the food or land-use sector, this is worth noting: even if CSRD no longer directly applies due to the omnibus changes, the direction is clear. Companies are increasingly turning to the Science-Based Targets initiative (SBTi) frameworks to guide their climate strategies. 

At the same time, emissions accounting is expanding. Alongside Scope 1–3, FLAG emissions are becoming part of the equation, meaning land-use emissions will increasingly be expected whenever stakeholders request your emissions data. 

Regulation remains in flux. While the Green Claims Directive was withdrawn, the new EmpCo directive introduces broader restrictions on greenwashing across both B2B and B2C markets. For food companies in particular, this raises the bar for data accuracy and transparency behind all environmental claims. 

Land is becoming central to emissions accounting 

With SBTi FLAG, the land-use sector is no longer a side topic. Companies are expected to incorporate land-based emissions into their reporting, covering carbon stocks, land-use change, and management practices. 

This shift is reinforced by the LSRG standard, published in March 2026 and entering into force on January 1, 2027. Together, these frameworks introduce a more comprehensive and structured approach to land-based accounting. 

Rather than separating fossil and biogenic emissions, the focus is moving toward calculating emissions directly at the land level. While the exact alignment between LSRG and SBTi FLAG is still evolving, further clarification is expected soon. 

What is changing? 

• New methodology for land-use change emissions  
• Continued approach for land management emissions  
• New elements such as land occupation and carbon leakage  

These changes increase both the complexity and the importance of high-quality data. 

From complexity to clarity 

At Biocode, we are turning these changes into practical solutions. 

Our FLAG calculator is being updated to fully align with the latest standards. At the same time, we are building a comprehensive data infrastructure that enables: 

• Automated country-level emission calculations  
• Coverage of crops and livestock  
• A 20-year time horizon aligned with FLAG  

We also ensure consistent treatment of food products, bioenergy, and packaging materials within the same framework. 

Data is the foundation 

Reliable data is becoming a key differentiator. As global reporting relies heavily on national greenhouse gas datasets, improving data quality directly leads to better decision-making. 

At Biocode, we have developed a large-scale analytics and modeling system that ensures our clients always have access to the most accurate land-use emissions data for each raw material and product. 

To further enhance accuracy, we integrate primary data wherever possible. For example, our connection to Finnish farm management systems already covers approximately 98% of Finland’s cropland, bringing farm-level insights directly into emissions calculations. 

What this means for companies 

Land-based emissions accounting is rapidly becoming a core requirement, not an optional add-on. 

Our goal is to simplify this transition: companies provide Scope 1–3 data, and our solution converts it into both industry-standard and land-based emissions. 

📩 Get in touch if you want to understand how these changes impact your business, or how to prepare for upcoming requirements. We’re happy to discuss.