SBTi’s forest, land and agriculture (FLAG) material spans an existing guidance update, a proposed future standard and two different engagement deadlines. Those are not interchangeable. Paper and wood-fibre businesses should check their own activities and emissions, not assume every paper mill automatically has the same FLAG obligation.
Separate the four milestones
| Item | What SBTi says | Correct interpretation |
|---|---|---|
| FLAG Guidance V1.2 | Published March 19, 2026 and effective immediately | Review currently applicable conditions |
| FLAG Standard V2 | Call for evidence announced July 30; development expected to take more than 12 months | Not an enacted V2 |
| Evidence survey | July 30 news release still says October 8; SBTi’s FLAG sector page says the deadline has been extended to October 11, 2026, 23:59 PDT (UTC−7) | The current official sector page establishes the extension as checked October 9; check the actual submission form before filing |
| Regional stakeholder meetings | The news release says the expression-of-interest deadline was September 11, amended September 4 | Not the October survey deadline |
An October Korean trade report describes the 11th as the extended deadline. The discrepancy with SBTi’s older news release should remain visible rather than silently reconciled. Above all, October 11 is a survey deadline, not a date when the proposed V2 becomes effective.
What a paper-supply-chain team can do now
SBTi’s FLAG sector page identifies food production, food and beverage processing, food and staples retailing, and tobacco among sectors required to set FLAG targets. It also says companies in other sectors must set FLAG targets when FLAG-related emissions exceed 20% of their total scope 1, 2 and 3 emissions. The same SBTi page states that use of the timber and wood fiber pathway in its FLAG target-setting tool is temporarily suspended pending revision. Do not present a paper mill’s eligibility as automatic, or suggest a paused pathway is currently available.
- Identify the business activities and quantify land-related emissions separately from energy/industry emissions.
- Check the current availability of the relevant target-setting method and, if already validated, any five-year review obligations against SBTi guidance.
- Assess supplier-origin, land-use and deforestation data realistically without treating V2 survey questions as binding new requirements.
The V1.2 no-deforestation update also has submission-date conditions and exceptions. SBTi says a 2020-or-earlier deforestation cutoff is normally expected, with justification required in specific cases where this is infeasible and a cutoff no later than three years before first submission is used.
About the Author
PackingMaster edits PaperPackLog, covering paper-packaging markets, materials and manufacturing decisions through source-based practical analysis.
References
- SBTi, FLAG sector page — current extended survey deadline and scope
- SBTi, “SBTi issues call for input to inform revision of Forest, Land and Agriculture Standard” (2026-07-30)
- SBTi, “The SBTi publishes an updated version of its Forest, Land and Agriculture (FLAG) Guidance” (2026-03-19)
- IMPACT ON, “SBTi, 식품·농림 감축기준 개정…식품·담배·제지기업 목표관리 강화” (October 2026)