LSRS is the international standard for calculating and reporting land-based emissions and CO₂ removals. It is relevant to SBTi FLAG, as carbon accounting in accordance with the LSR Standard provides the basis for setting and tracking SBTi FLAG targets.

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The standard also provides a credible reporting framework. Concepts such as traceability, carbon leakage and permanence help organisations report emissions and CO₂ removals in a transparent, comparable and verifiable way.

The LSR Standard comes into effect on 1 January 2027. From 2028 onwards, companies within its scope will have to calculate and report their 2027 emissions and CO₂ removals in accordance with these guidelines. Given the technical complexity involved, we recommend starting preparations as early as autumn 2026.

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We work in four steps:

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1. Scoping and gap analysis - Based on your company-specific activities, we determine which emissions categories apply and assess where you stand today. The main challenges are data quality and traceability. What data is available? How detailed is it? And how can data collection be organised pragmatically? If you already have a carbon footprint, we assess your existing data systems against the LSRS criteria and identify where adjustments are needed.
2. Action plan - Based on the gap analysis, we determine the priorities and translate them into a concrete action plan for your internal data systems. If you also receive data from suppliers, we assess what information they need to provide and how that data flow can be improved. Where relevant, we also include the monitoring of CO₂ removals in the action plan.
3. Carbon footprint calculation - We support you in calculating your first carbon footprint in accordance with the new LSR Standard. Throughout the process, we ensure methodological consistency, transparency and reproducibility. This results in a calculation that is not only accurate, but can also be updated and improved year after year.
4. Reporting and embedding - We translate the results into clear reporting for internal use, stakeholder communications and external verification, for example as part of SBTi FLAG. We also document the measurement methodology, data architecture and assumptions made. This makes the approach transferable and enables you to continue monitoring and refining your footprint independently in the future. Throughout the entire process, we work closely with the project team through workshops and regular consultations.

The LSR Standard does not stand alone. It affects several elements of your climate strategy and CO₂ data management.

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• Carbon footprint (CCF): LSRS does not replace the existing Corporate Standard or Scope 3 Standard. If a company falls within its scope, LSRS becomes a mandatory addition when determining its carbon footprint. It is therefore not an optional extra, but an additional requirement.
• CO₂ target setting and SBTi: LSRS and SBTi FLAG are closely interconnected. SBTi FLAG targets require carbon accounting in accordance with LSRS.
• Decarbonisation roadmap: translate your hotspot analysis into a phased action plan with concrete emission reductions and CO₂ removals.
• Product Carbon Footprint: emissions from agricultural products are also covered by the LSRS guidelines. Translate product-level emissions into robust data for customers and across the value chain.
• Supplier engagement: assess data availability among your suppliers and engage with them early to obtain the right LSRS-compliant data.