If your company makes, processes or sells food, two dates shape your next carbon platform decision. The Science Based Targets initiative (SBTi) already requires food production, food and beverage processing, and food retail companies to set Forest, Land and Agriculture (FLAG) targets. And the Greenhouse Gas Protocol (GHG Protocol) Land Sector and Removals Standard (LSRS) takes effect on 1 January 2027, which means land use change, land management and removals get reported as separate categories from your 2027 inventory onwards.