Summary If the LSR Standard is new to you, we recommend reading our overview blog ‘ LSR Standard: a new rulebook for land emissi ons’ first to understand w hat it is, who it applies to, and how it changes a Scope 1, 2 and 3 inventory. This blog dives deeper, to look at what changed between the September 2022 draft guidance, and the final LSR Standard and Guidance. Your land use change number moves.