SASB standards applicable to agricultural products (https://lnkd.in/ecZk2-4a), and in particular FB-AG-100a.1 & a.2 pertaining to GHG emissions (Metric tons (t) CO2-e) are pertinent but imprecise. Agricultural production is not industrial. Agricultural fields are not smokestaks. GHG from field-plots are non-point source and spatially very heterogeneous. The routine AND precise measurement of GHG & CO2 emissions from field plots as required for financial accounting is near impossible. Two worlds, two cultures, two metrics ; financial accounting & agricultural production, though both dedicated to sustainable agriculture will require an integrator other than t-CO2-e balancing. Though intuitively satisfying, the aforesaid imprecise GHG emission monitoring of agricultural field production renders such balance-sheet methods impractical. Polyor SAS's AgroNum approach (https://lnkd.in/eBmfT3NM) for the assessment of cropping practice sustainability does away with such highly imprecise field sampling and could be an alternative worth considering. Yours to see.
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