Food and Agriculture Working Group
Turn evolving Scope 3 requirements into practical solutions
Join leading food and agriculture companies and technical experts working to operationalize the GHG Protocol Land Sector and Removals Standard (LSRS), navigating SBTi FLAG requirements and solve emerging Scope 3 accounting challenges.
Address the next Scope 3 implementation challenges
The GHG Protocol Land Sector and Removals Standard introduces new requirements for accounting for land sector emissions and removals. For food and agriculture companies, the challenge is now how to apply these requirements consistently across complex value chains and alongside other evolving standards such as SBTi FLAG.
Working Group VII will focus on the implementation questions companies are facing in practice. Members will bring real cases to the group, work through requirements with peers and technical experts, compare approaches, and help develop practical guidance for the sector.
What the working group will address
Working Group VII will focus on implementing LSRS, with removals expected to be a key area of work. Members will select the final topics based on their priorities and developments across the relevant standards.
Standards implementation and alignment
Identify areas of alignment between LSRS and emerging FLAG requirements and explore how companies can address them in practice.
Operationalization of removals
Explore how requirement for removals including permanence can work in practice, with a focus on implications for data collection and monitoring.
Allocation of removals
Develop approaches for allocating removals in intercropping, crop rotation, and mixed farming systems.
The group may also explore cross-ledger allocation, livestock accounting, and stratified emission factors.
Turn implementation experience into guidance
Working Group VII will run five interactive sessions from November 2026 to September 2027, supported by additional sessions and member input as needed. Members will bring cases and implementation challenges into the group compare approaches and work collectively to develop practical solutions.
VCI will use this work to develop 2–3 topic-specific guidance papers that clarify concepts and propose approaches for Food & Agriculture Scope 3 accounting.
Potential outputs include guidance on permanence, removal allocation, and applying removals across LSRS and FLAG. Final outputs will depend on the topics selected by members.
Build on six editions of Food and Agriculture work
Working Group VII builds on six previous editions of the VCI’s Food & Agriculture Working Group and an established body of work on applying Scope 3 accounting across the sector.
Previous working groups have tackled challenges including allocation, supply sheds, recalculation, substitution, removals, traceability and chain of custody, helping translate evolving GHG accounting requirements into practical approaches for food and agriculture companies.
Its latest edition produced two detailed FAQ documents focused on traceability and removals providing practical explanations of the key concepts, requirements and areas of uncertainty.
Working Group VII will take this work forward, focusing on the next implementation challenges emerging from LSRS and FLAG.
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Help shape the next phase of Food & Agriculture Scope 3 accounting
Join Working Group VII to put LSRS and FLAG requirements into practice, tackle implementation challenges with industry peers and contribute to practical guidance for the sector.
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