Executive Summary The GHG Protocol’s Land Sector and Removals (LSR) standard requires companies with agricultural commodities, forest products, or natural fibres to report land emissions separately from energy and industry emissions starting with 2027 inventories . Companies can start reporting today by disaggregating emission factors they already use, without waiting for any supplier farm-level data. Investing in bottom-up, farm-level calculation s typically produces lower numbers than global averages, reflects real decarbonisation efforts, and builds the data foundation to claim carbon remov