The standard names transport as an activity in its own right

Transport emissions in Scope 3 are usually discussed as "somewhere in categories 4 and 9". SBTi's Corporate Net-Zero Standard V2.0 does not leave it there.

One of three groups

Appendix A of the standard splits the emissions-intensive activity (EIA) list into three groups — commodities, transport and sold products (printed p.97).

The transport group holds five activities, each with a NACE code (printed p.98).

The boundary is written out too

Each activity carries a description of its emissions boundary.

Heavy-duty vehicles: "extraction and refining of diesel or hydrotreated vegetable oil, and heavy-duty engine combustion cycles in long-haul freight transport". Maritime: "production of heavy fuel oil or liquefied natural gas, and direct emissions of marine engines — including methane slip where applicable". Aviation: "upstream jet fuel production (well-to-tank) and direct emissions of flight operations (tank-to-wake)".

All five begin where the fuel is made and end where it is burned.

To be stated plainly

The standard describes these boundaries but does not specify a calculation methodology. That the boundaries correspond to the ones ISO 14083 draws is something a reader can check for themselves.

And as the table says itself, the EIA list is expected to expand. The current list is not the end of it.

※ Citations are printed page numbers in SBTi's Corporate Net-Zero Standard V2.0 (June 2026).

This article expands one section of LCS international standards analysis 3, Transport Is an Activity the Standard Names. The full report works from SBTi's Corporate Net-Zero Standard V2.0 itself as its primary source with printed page numbers given, and does not write down what the standard does not say.