"You may not assume it is absent"

There is something to do before setting a target: section 2.4 of SBTi's Net-Zero Standard V2.0, identifying EIAs.

What it requires

CNZS-C6 — a company shall identify and quantify the emissions-intensive activities in its value chain (printed p.25).

C6.1 Identify the EIAs from Table A.1 that exist in the value chain.

C6.2 Quantify the Scope 3 physical inventory emissions from those EIAs using "the best data available". Where this cannot be completed by target validation, the company must explain which EIAs were not done and what the data limitations are, and complete it at the next transition plan update.

And this sentence

The same provision ends like this:

Companies shall not assume the absence of EIAs without conducting the relevant analysis. (printed p.25)

"Our transport emissions are probably not much" does not hold under that sentence. To say it is not there, you have to measure and then say so.

Why it is required separately

The intent of the section answers it. Identification and quantification of EIAs is required separately from the broad Scope 3 categories so that the most emissions-intensive value chain activities are made "explicitly visible" and addressed through targets or a transition plan.

Aggregating Scope 3 by category and pulling a specific activity out by name are two different jobs.

※ 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.