
The Greenhouse Gas (GHG) protocol provides standards and guidance for how carbon footprints should be constructed and calculated, to ensure that the results are comparable between businesses or projects. After many years of draft versions and public consultations, the GHG protocol has released a finalised ‘Land Sector and Removals Standard’ (LSRS).
This standard outlines how emissions from agricultural holdings should be reported and provides a framework for reporting carbon removals. It forms one of the many reporting standards that farm businesses are required to report to – Scope 2 standard, Scope 3 standard, relevant specific product footprint standards – and this may affect how carbon calculators (such as the Farm Carbon Calculator), will display your results on your reports. The LSRS aims to improve carbon footprint data transparency in supply chains, which is why there is a heavy focus on Scope 3.
The Farm Carbon Calculator has been working towards aligning with the draft versions of the LSRS (previously the LSRG) for the past few years – meaning we are in a great position to align with the new standard without significant change, should you need to produce LSRS-compliant reports. Below, we briefly discuss the key takeaways and explain how this may affect reporting.
Reporting emissions and removals separately is the new normal
Change: While your carbon ‘balance’ (the sum of emissions and removals) is important for understanding your farm’s impact, it is now mandatory to also present the data separately as total GHG emissions and total carbon removals from the atmosphere.
Solution: The calculator already does this! Your reports already show these separate values so no change is needed there! The advantage of separating emissions from removals is the ability to more closely examine the emissions reduction or mitigation possibilities, as well as maximising carbon removals from the atmosphere.
Including carbon removals from the atmosphere has been formalised
Change: This is the first reporting framework that includes removals accounting. Accounting for removals has been done in the past, but the GHG protocol is seen as the gold standard, and we now have guidance from the top down on how the brilliant sequestration work of farmers can be included in reports.
Solution: The removals that can be included in an LSRS-compliant report will need to be from ‘empirical data’ from lands within the farm’s boundary, so this includes direct soil samples – but don’t worry, this is easy to identify in the sequestration tab, where eligible options are labelled with ‘Direct Measurement’.

You will need to think about the history of your land
Change: It is now mandatory to include any land use change (LUC) that has occurred over the last 20 years on farm.
Solution: There is an area to log this on the calculator, but to be able to see the LUC calculator tab you need to answer ‘Yes’ to the question ‘Has there been any major change in land use on the farm in the past 20 years?’. Read more about the LUC tab here.
This is referred to as direct or major LUC and is focused on significant changes in land types (i.e., woodlands into arable cropping, or grasslands into built environments) and not looking at the management changes (i.e., going from full to no tillage cropping, or from pastoral grazing to silvopastoral grazing). Sowing a rotational grassland in an arable rotation, does not count as major land use change.
LUC emissions will be allocated based on when they occurred – so if it was 19 years ago you will only see a small section of emissions in your report, and this will be presented separately from your annual GHG emissions total and carbon removals total, in line with the new disaggregated reporting guidance.
An additional metric to report – land tracking
Change: A key part of the guidance is the need to better track land areas and how they are used – this is primarily because supply chains often lack traceability to individual farms. It is now mandatory to report a land tracking metric, meaning a product can be assessed on its land use efficiency and not just emissions. This also means that where supply chains reduce food production in one area, they must account for the ‘emissions leakage’ onto other lands (likely on different farms, causing LUC). Sometimes this effect is called accounting for “ghost acres”.
Solution: The calculator already asks you for land area at the farm and crop scale, with yield KPIs that have the land area included. Your land occupation for a given product is presented in the ‘Yield table’ on the results page, which shows the areas needed for the production of that crop or livestock product. The calculator currently prevents you from overrepresenting sequestration (i.e. on a land area bigger than your farm area), so there are no changes required here.

Changes to emissions accounting categories
The LSRS has defined certain categories in which emissions and removals need to be reported in. This becomes increasingly important moving up the supply chain. For example, it notes that ‘fossil fuel and industrial emissions’ should be reported separately from land emissions (in a similar way to SBTi FLAG). For farmers, your business’ fuel use would be reported under this category rather than land-based emissions.
However, further up the supply chain, the standard recognises that the category ‘land emissions’ may include fossil fuel burning – for example, if it’s already allocated in a product footprint. Therefore, for companies further down the supply chain, all emissions from farms can be accounted for in the land emissions category. The LSRS, like SBTi, notes that you just need to make sure not to double-count fossil fuel emissions across these categories. At this point in time, the FCC calculator categories can be mapped to the new LSRS categories, but future updates may include report summary changes. If you need a detailed breakdown of what emissions align to the LSRS categories, get in touch at calculator@farmcarbontoolkit.org.uk.

It’s not perfect and we will continue to lobby for farmers
As with any new standard there are teething issues, and we have questions and grey areas that we would still like clarity on. For example, the team behind the LSRS and the independent standards body were unable to confirm how forestry and adjacent non-productive lands can be included in a farm footprint, and in the current guidance, including woodlands, forestry and hedgerows in LSRS-compliant reports is not possible. The LSRS team has put together a consultation, and aims to have forestry-specific guidance available in the near future – however, no timelines have been given. For now, we would recommend that fully LSRS-compliant reports should only include sampled soils data to evidence sequestration, however further clarity is needed from the standard. We are investigating this on your behalf to ensure your woodlands, hedgerows, and other sequestration are reflected in the future.
As a community interest company focused on supporting farmers, we’ll keep speaking up in the world of carbon accounting to make sure all the amazing work farmers do – especially around carbon sequestration and storage on your land – gets recognised.
If you have any specific questions or requirements, please reach out to us for help.
Email us at calculator@farmcarbontoolkit.org.uk or use our Contact Form here


































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