Summary The Greenhouse Gas Protocol (GHG Protocol) published the Land Sector and Removals (LSR) Guidance on 30 June 2026: the 518-page how-to manual for the LSR Standard, which is effective as of 1 January 2027. The Standard sets the rules: 32 requirements for land emissions and CO₂ removals. The Guidance shows how to meet them, with equations, decision trees, worked examples and case studies from Mars, PepsiCo and General Mills.