Land emissions by accounting category
Measurement answer
What this metric measures
Required reporting table of land-emissions quantities, separated by named land-emissions subcategory and by Scope 1 and applicable Scope 3 categories.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting period
- Aggregation
- Report land-emissions quantities separately for each named land-emissions subcategory, disaggregated by Scope 1 and each applicable Scope 3 category; do not combine categories into a net land-emissions result.
- Pillar
- Environmental
- Topic
- Climate change and greenhouse gas emissions
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
The organization's reported GHG inventory boundary for the applicable Scope 1 and Scope 3 categories, limited to the land-emissions subcategories required by Requirement 31.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Measurement AuthoritySource evidence
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Defines Measurement
- Mapping outcome
- Direct Evidence
- Source locator
- page 111, Requirement 31, emissions by accounting category
- Measurement Authority8e615c51abfb11381a0e
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- page 111, Requirement 31, emissions by accounting category
- Adopting Disclosureflag-emissions
SBTi Corporate Net-Zero Standard v2.0
- Publisher
- Science Based Targets initiative
- Edition
- Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- C5.5; PDF page 29
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting period
Unit meaning: Each field uses its source-defined unit and retains the applicable scope, category, land-sector method and boundary.
Table fields and units
- land-emissions subcategory
- GHG scope
- Scope 3 category
- emissions quantity
- unit
- GHG gas or CO2e basis
- reporting period
- inventory boundary
- accounting method or classification notes
Published dimensions
- land-emissions subcategory
- GHG Protocol scope
- Scope 3 category
- reporting period
- organizational boundary
- GHG gas or CO2e basis where reported
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. Requirement 31 requires reportable emissions outcomes rather than merely providing an input, factor, target, or calculation parameter. The disclosed quantities are independently reportable only as a structured, category-disaggregated table because the evidence specifies disaggregation but does not establish a single scalar total, common unit, or netting convention. It does not match land-use-total, which is an area identity, or the unrelated emissions shortlist entries.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 27 August 2026
Land Sector and Removals Standard
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Locator
- page 111, Requirement 31, emissions by accounting category
Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Land emissions by accounting category”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Land Sector and Removals Standard, Version 1.1, published 30 June 2026; effective 1 January 2027.
- Identify each reported land-emissions subcategory required by Requirement 31.
- Disclose Scope 1 separately from each applicable Scope 3 category.
- State the inventory boundary and reporting period used for the disclosed quantities.
- State the unit, including any CO2e basis or gas-specific basis, for each reported quantity.
- Describe the accounting method and relevant land-use, land-management, and emissions-category classifications used.
Record-specific limitations
- This is a disaggregated emissions disclosure and is not a net land-sector balance.
- The reported table must not net gross land emissions against removals, storage, avoided emissions, or GHG credits.
- The source evidence does not prescribe a single common unit; each reported quantity must retain its field-level unit and any CO2e or gas basis used.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.