Land-based emissions: from complex accounting rules to a workable roadmap

The Greenhouse Gas Protocol’s Land Sector and Removals Standard (LSRS) redefines how companies calculate and report land-based emissions and CO₂ removals. The standard is demanding, particularly when it comes to detailed data. Yet behind all its technical requirements lies one clear rationale: measure in order to act.

September 23, 2026
Climate

Th LSRS was published in January 2026 and takes effect on 1 January 2027. In a previous article, we explained what the standard involves and which companies it applies to: LSRS: the new standard reshaping carbon accounting from agriculture to biofuels | Pantarein.

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In June 2026, the Land Sector and Removals Guidance (LSRG) followed, clarifying how the standard should be applied in practice. The LSRG makes one thing clear: the LSRS is not an accounting exercise to be squeezed into the final quarter before the deadline. The standard reaches deep into your data systems, supplier relationships and reduction strategy.

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Aligning your greenhouse gas (GHG) inventory with the LSRS takes time and effort. Many companies are daunted by the data requirements: they call for information down to the level of commodity, origin and supplier – and over several years.

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How do you collect those data, and how do you turn them into actions that make a difference? In this article, we explain the logic behind the standard, review the main bottlenecks and propose four actions you can start on today.

Action and impact take centre stage

TheLSRS is extensive and full of technical detail, but its underlying logic is clear. The standard rests on three principles, all focused on action:

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  • Calculate your land-based emissions correctly and consistently. Only then can you link them to concrete actions with an impact that extends beyond your own value chain.
  • Do not claim carbon neutrality without evidence. Biogenic flows are not climate-neutral by definition; over their full life cycle, they do generate emissions. The LSRS makes those emissions visible.
  • Build a robust framework for CO₂ removals. Companies that count removals towards their carbon balance must demonstrate that those removals are permanent. This involves monitoring, as well as tracking so-called reversals: carbon previously reported as ‘removed’ that no longer falls within your boundary or for which monitoring has been lost.

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These three principles share a common foundation: data that are detailed enough for reporting. And that is where many companies are struggling today.

Data quality becomes the differentiating factor

To capture emissions from land use and land-use change in your supply chain as well – enabling companies to measure their full carbon impact going forward – the LSRS introduces concepts such as spatial boundaries and significantly expands the GHG inventory. That expansion exposes the gaps in your data foundation. Two problem areas come up almost every time:

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  • Generic databases. Many companies still rely on emission factors from generic databases that contain outdated data or highly aggregated emissions. Such factors do not sufficiently distinguish between sourcing regions or farming practices – yet that very distinction determines where you can intervene.
  • Supplierproduct carbon footprints (PCFs). Supplier PCFs do not always make that distinction either. Moreover, they often show only an aggregated end result, without separating land-based emissions from other emissions. Under the LSRS, that is no longer sufficient.

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In other words, data quality becomes a differentiating factor. Without sufficiently detailed data, you cannot tell which interventions actually reduce your emissions, and you risk investing in actions that have little impact or whose effect does not show up in your emissions profile.

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The LSRS takes effect on 1 January 2027, but adapting data systems and bringing suppliers on board takes time. Start updating your data systems now, so that you collect the right data from day one. Then put actions in place to improve data quality step by step, starting with the flows that have the greatest impact.

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Not sure how detailed your data are today? Contact Pantarein. We will screen your GHG inventory and identify the biggest gaps.

Value chain engagement will become even more important

The LSRS also encourages companies to look beyond their own value chain, bringing into view emissions that they do not cause themselves but can influence.

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Atthe same time, the standard firmly prioritises action – rather than shifting emissions elsewhere. Switching suppliers simply moves the problem to another link in the chain. If you want to make a real impact, long-term engagement across the value chain is key. From more efficient land use to increased soil carbon storage or restoration after deforestation: the results of such actions only become visible after several seasons.

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This requires:

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  • multi-year partnerships with your key suppliers;
  • shared investment in regenerative practices, so that the risk does not fall entirely on the farmer;
  • clear agreements on which data you exchange year after year, in what format and at what level of detail.

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Combined with an LSRS-compliant inventory, this is how you build a value chain that genuinely emits less. And that, ultimately, is what the standard sets out to achieve.

What can you do today?

Hereare four actions you can take straight away:

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  1. Assess your scope. First, check whether your company falls within the scope of the LSRS. The standard affects more sectors than just the food industry; companies in textiles, chemicals and real estate also have land-based emissions in their value chains.
  2. Analyse your current inventory. Determine to what extent it already meets the LSRS requirements, including in terms of data quality and traceability.
  3. Improve both quantitatively and qualitatively. Prepare your data systems to collect detailed data in line with the LSRS from 1 January 2027. Improve traceability where your impact is greatest, and engage with your suppliers to obtain the right data. In addition, invest in the practices themselves, such as regenerative agriculture and deforestation-free commodities.
  4. Plan in a structured way. Focus on the products with the highest emissions, and look beyond the LSRS alone. Make sure your efforts also generate data aligned with the Science Based Targets initiative (SBTi) Forest, Land and Agriculture (FLAG) standard, so that you can translate your actions directly into targets.

Want to know what the LSRS means for your company?

Pantarein translates the LSRS into concrete steps: from a scoping exercise and an analysis of your GHG inventory to a plan for traceability and supplier engagement. Book a no-obligation conversation with one of our experts at mail@pantarein.be. Together, we will look at where you stand, where the key areas of attention lie and how you can optimise your carbon strategy.