Land Targets and Pathways

Explainer

JULY 2025

Land SBTs | Three interconnected targets

Setting science-based targets for land marks a major step in corporate environmental accountability by integrating working lands—64% of Earth's habitable land—into sustainability efforts.

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Land methods consist of three interconnected targets designed to drive coordinated actions that support nature-positive outcomes in Land systems. While the Land V1 Methods are inherently place-based, the targets themselves are set at the organizational boundary level. In Land V2*, Land Quality targets will be introduced and these will be place-based.

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Companies will have different requirements for setting these targets, based on the materiality of their land related pressures, their size and their designated economic sector.

• Target 1: No Conversion of Natural Ecosystems Target addresses land use change. Companies setting this target will avoid all further conversion of lands that were considered to be natural in 2020 after a target year that will vary between 2025 and 2030, depending on the context. NOTE: Companies with deforestation-free commitments should be well-placed to set this target
• Target 2: Land Footprint Reduction Target addresses land use and is focused only on agricultural land. Companies setting this target will reduce the total agricultural land footprint associated with their direct operations and upstream value chains. NOTE: applies only to companies linked with the production or sourcing of agricultural products (see List A, Figure 2, V1 guidance).
• Target 3: Landscape Engagement Target addresses pressures, including land use, land use change, and soil pollution. Companies setting this target will collaborate with established local partners in priority landscapes (see landscape prioritisation later) toward improving ecological and social indicators defined in alignment with these partners. NOTE: Companies invested in existing landscape initiatives may be able to leverage and build upon these efforts using this target

*Land V2 is expected to be released in Q2 2026.

Target 1 | No Conversion Target years

To achieve this target, companies must eliminate all new conversion of natural land* from their direct operations and upstream activities** that occur after a certain cutoff year, and remediate all accrued conversion of natural ecosystems that occurred between 2020 and the target year (see below).

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Target years vary between 2025 and 2030, depending on:

• the ecological importance and conversion risk of each natural area (Natural Forest, Conversion Hotspots, All Natural Lands)
• the value chain segment (Direct Operations, Upstream/Sourcing from Producers and First Point of Aggregation, Upstream /Sourcing from companies downstream of the first point of aggregation)
• the type of commodity sourced by companies (“EUDR listed commodities” - Soy, Cattle, Oil Palm, Wood, Cocoa, Coffee, Rubber or other Conversion-Driving Commodities)

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SBTN’s Natural Lands Map integrates various spatial data sources to identify areas classified as natural. The SBTN Land guidance also highlights conversion hotspots—areas with earlier target years due to their high historic rates of natural land conversion. Companies must use this tool to identify lands where conversion is prohibited after the target year, and to calculate total conversion up to and including that year.

*SBTN defines Natural lands as areas where ecological composition and functions remain equal or similar enough to what would be expected in a relatively undisturbed ecosystem. This includes several types of semi-natural land.

**that are included in Target Boundary A: materials that can be traced back to the subnational level. See next slide.

Target 1 | Scope and traceability requirements

The No Conversion Target applies to the entire organizational boundary, defined during Step 1b, for terrestrial ecosystem use or change - that is, all commodities and locations in the boundary identified as material for these pressures in Step 1a*.

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Targets can only be set in locations with traceability to the subnational level (i.e. state or municipality) (Target Boundary A). Companies will set land targets for all volumes in their Target Boundary A. In parallel, they are required to increase traceability for the remaining volumes in Target Boundary B by the related target year. Please refer to the Step 2 guidance for details on target boundary delineation based on traceability levels.

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Given the challenges for companies to acquire detailed spatial information for their upstream activities, the land methods include specific guidance on how to calculate conversion including options to use statistical data rather than primary data, for the assessment.

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Companies are permitted to use certification schemes to comply with the requirements of the No Conversion target, provided they submit evidence to the Accountability Accelerator Validation Service that the certification scheme, through a chain of custody system, reasonably demonstrates both a deforestation and conversion-free assurance. Guidance for certifications that might demonstrate such assurance has been provided by the Accountability Framework initiative’s Time for Transparency report.

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SBTN has develop a No Conversion Target Pathway to address land target implementation challenges-particularly with respect to ability to trace certain types of materials and commodities to the sub-national level. See the following slides for details.

*For companies applying the Business Unit Approach, the No Conversion target will apply only to the material activities and locations within the defined scope of the selected business unit.

Target 1 | Pathway for MICE sector

The land methods include a pathway for MICE Sectors: Metals, Infrastructure, Construction, & Extractives (see full list in figure 1)

This Pathway is applicable to:

• Site owners/operators of companies that are classified as a MICE Sector
• Site owners/operators when conversion is not linked to commodity production (e.g., facilities, retail locations, offices),
• Upstream: Companies sourcing commodities extracted and produced by MICE sectors

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In this pathway, the No Conversion Target only applies to critical habitat/key biodiversity areas—not across all types of natural lands. Critical habitat areas are places with very high biodiversity value, such as the homes of endangered species or unique ecosystems.

Critical habitat/key biodiversity areas are identified through:

• IFC Performance Standard 6 (PS6): where an environmental and social impact assessment is conducted to identify and protect important biodiversity areas
• Or, if a full assessment is not feasible, the use of global biodiversity data tools. Areas that cannot be converted shall be identified using both:
• “Key Biodiversity Areas (KBAs)” and “Protected areas (all categories)” datasets available through the Integrated Biodiversity Assessment Tool (IBAT) and
• Areas identified as “likely” critical habitat through UNEP-WCMC’s Global Critical Habitat screening layer.

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No Conversion Target Claims for MICE Pathway: The definition of 'natural ecosystems' will differ according to the framework selected for assessing conversion, meaning that a company may end up with two direct operations target statements if they follow the MICE pathway (i.e. only critical habitat/key biodiversity areas) for some of their operations.

Target 1 | Pathway to address general V1 implementation challenges

This pathway is intended to tackle traceability-related implementation challenges and support stronger alignment with EUDR eligibility criteria. SBTN aims for companies to both meet all EUDR requirements and to exceed EUDR deforestation requirements, as understood when the SBTN V1 methods were published. Therefore, the SBTN methods require no conversion of natural ecosystems targets by 2027 and 2030. See below for additional clarification. Detailed justifications for any target dates or commodities for which they will not be able to meet must be provided for target validation.

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Sourcing from Producers and First Point of Commodity Aggregation (such as a Palm Oil Mill)*

• Only EUDR-regulated commodities (Soy, Cattle, Oil Palm, Wood, Cocoa, Coffee, Rubber) sold inside the EU must meet a deforestation-free target date in line with EUDR requirements.
• Companies are encouraged to set the same deforestation-free target for a portion of these commodities that are sold outside the EU.
• Companies must comply with a deforestation- and conversion-free target date of 2027 for all their material volumes, while striving for earlier compliance for commodities sourced from conversion hotspots.

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Sourcing from companies 1 tier or more downstream of the First Point of Commodity Aggregation

• Only EUDR-regulated commodities (Soy, Cattle, Oil Palm, Wood, Cocoa, Coffee, Rubber) sold inside the EU must meet a deforestation-free target date in line with EUDR requirements.
• Companies are encouraged to set the same deforestation-free target for a portion of these commodities that are sold outside the EU.
• Companies must comply with a deforestation- and conversion-free target date of 2027 for all their material volumes sourced from conversion hotspots, except for highly embedded commodities (e.g. soy, sugarcane)**. They must however strive for earlier compliance where possible.
• Companies must comply with a deforestation - and conversion- free target date of 2030 for all their remaining material volumes (included highly embedded commodities), while striving for earlier compliance where possible.

*See Annex 1b for commodity specific first points of aggregation.

**commodities used anywhere in the supply chains or direct operations associated with a final product, including those not present in the final product: for example, soy used to feed animals bred for consumption or for dairy.

Sourcing from Producers and First Point of Commodity Aggregation: Target Dates & Target Statements�

*Or other earlier cutoff dates (e.g., regional or sectoral cutoff dates); **CDC= Conversion Driving Commodity

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Sourcing from companies 1 Tier or more downstream of the First Point of Commodity Aggregation: Target Dates & Target Statements�

*Or other earlier cutoff dates (e.g., regional or sectoral cutoff dates); **CDC= Conversion Driving Commodity

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Target 1 | Remediation requirements in Land V1

Remediation only applies to Direct Operations and Upstream sourcing from producers and first point of commodity aggregation. Companies 1 tier or more downstream of the first point of commodity aggregation have no SBTN-related remediation requirements.

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The Land V1 methods require companies to remediate all past conversion on direct operations occurring between the cut-off and target year, for direct operations and the volume portion of their share sourced from producers and first point of commodity aggregators.

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While Land V1 does not require companies purchasing downstream from the first point of aggregation to remediate sourcing impacts, all companies at all stages of the value chain should bear the remediation costs for conversion associated with the commodities they purchase. Downstream companies can contribute to remediation by supporting producers directly or by participating in landscape initiatives where larger, collective remediation efforts are being implemented.

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The Land V2 methods, expected to be published in Q2 2026, will convert this requirement to a recommendation and include additional guidance on how to measure and achieve remediation. Given the considerable costs and timelines needed to return ecosystems to a functional natural state, SBTN recommends companies take immediate action to halt conversion, rather than waiting until the target year.

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Standard Published target scenario: For the company’s sourcing from producers or first point of aggregation, [Company name] will achieve 100% of volumes of [soy, cattle, oil palm, wood, cocoa, coffee and rubber] from areas known to be deforestation-free AND conversion-free (in conversion hotspots) by 2025, compared to a 2020* cutoff year. The company shall also achieve 100% of volumes of Annex 1a: conversion-driving commodities from areas known to be conversion-free by 2027, compared to a 2020* cutoff year. [Company name] will also remediate all past conversion occurring between the cut-off and target year (associated with its share of volumes sourced).

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Modified scenario that provides pathway to published targets: For [Company name] sourcing from producers or first point of aggregation, [Company name] will achieve 100% of volumes [sourced from specific geographies or marketed in the European Union] of soy, cattle, oil palm, wood, cocoa, coffee and rubber from areas known to be deforestation-free by [EUDR Target Date] compared to a 2020* cutoff year [as well as achieving partial deforestation- and conversion-free volumes of EUDR commodities outside the EU market and in conversion hotspots]. (See details in Table 1.) [Company name] shall achieve 100% volumes of Annex 1a: conversion-driving commodities from areas known to be conversion-free by 2027, compared to a 2020* cutoff year. [Company name] will also remediate all past conversion occurring between the cut-off and target year (associated with its share of volumes sourced).

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[] Language in brackets may be modified by companies to reflect the specifics of their company and wishing to go beyond minimum requirements to align with EUDR. Note that when companies are creating their target language using sourcing geographies, this information must be provided for each of the EUDR commodities. If companies cannot fully address deforestation and conversion for the EUDR commodities by 2025 they should address these within their 2027 target.

Target 1 | New land pathway claims

Sourcing from Producers and First Point of Aggregation

Standard Published target scenario: For the company’s sourcing from companies downstream of the first point of aggregation, [Company name] will achieve 100% of volumes of soy, cattle, oil palm, wood, cocoa, coffee and rubber from areas known to be deforestation-free by 2025, AND conversion-free (SBTN-defined Conversion Hotspots) by 2027, compared to a 2020* cutoff year. The company shall also achieve 100% of volumes of Annex 1a: conversion-driving commodities from areas known to be conversion-free (in all natural lands) by 2030, compared to a 2020* cutoff year.

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Modified scenario that provides pathway to published targets: For [Company name] sourcing from companies downstream of the first point of aggregation, [Company name] will achieve 100% of volumes [sourced from specific geographies or marketed in the European Union] of soy, cattle, oil palm, wood, cocoa, coffee and rubber from areas known to be deforestation free by [EUDR Target Date], compared to a 2020* cutoff year [as well as achieving partial deforestation-free volumes of EUDR commodities outside the EU market]. (See details in Table 1.) [Company name] will achieve 100% of volumes of soy, cattle, oil palm, wood, cocoa, coffee and rubber from areas known to be conversion-free in SBTN-defined Conversion Hotspots by 2027. [Company name] shall achieve 100% of volumes of Annex 1a: conversion-driving commodities from areas known to be conversion-free by 2030, compared to a 2020* cutoff year.

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[] In addition to the guidance above, companies who are sourcing highly transformed and embedded commodities** may include these volumes in their 2030 target. They are encouraged to set milestones and take action for these commodities within the 2027 target, particularly for conversion hotspots, but are not required to do so.

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Target 1 | New land pathway claims

Sourcing from companies 1 Tier or more downstream of the first point of aggregation

**Companies sourcing animal derived products (e.g. meat, dairy and eggs) should indicate whether the associated animal feed contains any of the seven commodities included in EUDR – cocoa, coffee, soy, palm oil, wood, rubber, and cattle. SBTN will continue to evaluate embedded commodity traceability and may update these guidelines with the learnings of the method rollout.

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Target 1 | Rationale for chosen pathway

Note that the information below must be provided for each of the EUDR commodities, during target validation

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Additionally, for target validation, a justification for the exclusion of any EUDR commodities (listed in Annex 1 Table 16 of the SBTN land methods) is required. Additionally, the company is required to list what conditions might allow them to bring each commodity volume into compliance with the commodity-defined SBTN target dates. Where the proposed targets are inconsistent with the companies’ publicly stated goals or strategies for nature, the rationale must include an explanation for the differences if the proposed SBT for Land is less comprehensive or ambitious than previous wording.

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Target 2 | Approaches to Footprint reductions

The Land Footprint Reduction Target requires a company to reduce its overall agricultural land footprint associated with its direct operations and upstream activities. “Agricultural land” refers to the total amount of land (measured in hectares per year) required to produce or source the company’s products.

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There are two approaches to calculating the reduction target, and the SBTN Land methods offer guidance to help companies select the most suitable approach:

• An absolute land footprint reduction approach (i.e, for a company total production)
• An intensity land footprint reduction approach (i.e, per mass unit of production)

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Companies set their targets as a small and constant annual reduction to their baseline (of 0.35% in absolute terms or 1% per mass unit of production).

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The scientific basis of this target, including the focus specifically on agricultural land, is articulated in the SBTN Land Supplementary Materials.

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Target 2 | Scope and data requirements

The Land Footprint Reduction Target is only required for companies that meet all of these conditions: 1) produces or sources agricultural products (see ‘Land Footprint Reduction—List A’ in Figure 2 of the V1 guidance), 2) is also required to set an SBTi FLAG target and 3) has either a baseline agricultural land footprint of 50,000 ha, or 10,000 FTE employees.

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For calculating the baseline, the goal is to estimate the total physical space occupied. Land occupation can generally be calculated using yields (e.g., crop yields in t/ha/year) to convert from metric tons of product to hectares, or by using land occupation factors (e.g., m2a/kg) from Life Cycle Assessment (LCA) databases.

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An allocation approach may be appropriate in cases where specific land area is known and multiple products are known to be sourced from it. In such cases, a company can choose between mass (physical) allocation or economic (value) allocation, depending on which method is best suited to arriving at an estimate for the area of land occupied. The decision tree for selecting an allocation approach from the GHG Protocol (Figure 8.2) is also relevant for land occupation, with "land occupation" replacing "GHG" or "emissions."

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Companies that already calculated land-based GHG emissions for scope 1 or 3, aligned with GHGP or SBTi methods will likely have activity data for agricultural products and associated land footprint, and may be able to calculate their land footprint using the same environmental database used to calculate their GHG emissions (see guidance in the GHGP Land Sector and Removals Guidance (sections 7.3 and 17.3 on “land occupation”)).

*For companies applying the Business Unit Approach, the Land Footprint Reduction target will apply only to the material activities and locations within the defined scope of the selected business unit.

Target 2 | Footprint reductions and regen ag

The Land Footprint Reduction Target, as currently defined in V1, does not clearly align with the efforts of companies engaging in organic/regenerative practices; more efficient use of land, driven primarily by increased agricultural productivity is in conflict with these regenerative approaches. Land Version 2 of the methods is will address this gap.

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In Land V2, Target 2 will be renamed “Working Land Regeneration & Restoration” and will include options for “Land Area” targets and “Land Quality” targets. Importantly, this update will give greater flexibility for agri-food companies, who will be able to choose between two distinct models for setting their land area targets:

• Land Footprint Reduction Target: based on a land sparing approach, where production is intensified in certain areas to free up other land for nature conservation (as in the current V1 version of the methods)
• Natural Land Cover Target: based on a land sharing approach, where natural elements are integrated directly into farmland or other production landscapes—blending conservation and production, and enhancing ecological integrity across the territory. This approach is compatible with regenerative farming practices.

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As well as being required to set at least one land area target, companies must also set at least one land quality target choosing between combating soil organic carbon loss, soil erosion, or acidification.

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Target 3 | Approaches to landscape engagement

The Landscape Engagement Target requires companies to engage in regenerative, restorative and transformational actions in landscapes that are relevant for a company’s operations and supply chains. This could be either:

• One landscape initiative that is equivalent to a 10% coverage of the company’s estimated land impact area footprint, or
• Two landscape initiatives in two different material landscapes

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Companies identify which landscapes to set targets in using a series of criteria such as business materiality and synergy with other SBTN targets (e.g., co-benefits with other land, water, or climate targets).

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Companies may decide to support an existing initiative in the landscape or set up a new initiative but initiatives should be assessed against the Maturity Matrix in section 3.2.2 of the Land V1 Guidance:

1. The scale of the initiative,
2. The involvement of multi-stakeholder groups in the process,
3. The identification of collective goals and action and investments to be deployed collectively to achieve the goals, and
4. The presence of a transparent reporting or information system.

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Initiatives should ideally be comprehensive in delivery of the four criteria, but at least partially mature in having a suitable scale (e.g. corresponding to a recognized geographic, administrative, or ecological boundary) and demonstrate actions working towards compliance of the other three criteria.

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Target 3 | Metrics for improvements

For the Landscape Engagement target, companies are required to contribute to ecological and social improvements in landscapes. SBTN provides a non-exhaustive list of potential metrics for quantifying these improvements (Table 15, V1 guidance) using the Methods and other landscape assessment frameworks, such as LandScale Assessment Framework, Restoration Opportunities Assessment Methodology (ROAM), and Landscape Reporting Framework from GCF. The list also includes metrics from the CBD’s Global Biodiversity Framework (GBF) monitoring guidance.

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In Land V2 methods, SBTN’s updated guidance will include, under Target 2, quantitative methods for calculating land quality to include greater specificity for companies in directing actions that consider place-based characteristics and ecological thresholds for these identified land quality indicators, at the ecoregion level. This will provide the scientific basis on which companies will set locally and globally relevant Land targets. Companies can start now by aligning with the goals of existing initiatives and targets (such as those of the GBF) to contribute to improving such conditions proportionally to a company’s engagement.

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SBTN recommends that all companies set a Landscape Engagement target, even if not required to do so based on Step 1 results. , Engaging in landscape initiatives provides an opportunity to contribute to a nature positive future. .

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Target 3 | Landscape prioritisation

There are two approaches for selecting landscapes for setting Landscape Engagement Targets:

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Approach 1 - Choosing landscapes for engagement in connection with Steps 1 & 2 and a Land Footprint Reduction target

• This approach is for companies who have low levels of conversion in their operations or supply chains and for those who have to set a Land Footprint Reduction target. This approach links back to analysis carried out in Steps 1 & 2.
• Companies should combine the impact of land use area and the state of nature assessment to determine the top-ranked landscapes.
• Companies must disclose the % coverage of their total land use area covered in the landscape and justification of choice. Coverage must be greater than 10% of total land use, or a second landscape initiative must be chosen (% should be disclosed again but it does not have to reach 10%)
• The Landscape Engagement Target should ideally align with lands associated with Land Footprint Reduction Targets.
• Companies can also add priority water basins (and climate impact landscapes) to their prioritisation analysis (Step 2) to help decide where to set landscape engagement targets.

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Approach 2 - Choosing landscapes for engagement in connection with a No Conversion of Natural Ecosystems target.

• This approach is suitable for companies with significant amounts of conversion within their operations or supply chain.
• Companies should select landscapes based on the assessment of conversion that occurred between the cutoff date and the date their No Conversion target is set. These should be landscapes that exhibit the highest levels of ecosystem conversion.