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Transport Is an Activity the Standard Names

The emissions-intensive activity list in SBTi’s Net-Zero Standard V2.0, and what follows from being on it

PDF · 5 pp. · 0.8 MB

What this document is

Before setting a target, the SBTi Corporate Net-Zero Standard V2.0 requires identifying and quantifying the emissions-intensive activities in a value chain. One of the three groups on that list is transport — road, rail freight, shipping and aviation, each with a NACE code and a boundary running from fuel production to combustion. Being on the list brings consequences: absence may not be assumed without analysis, 5% of Scope 3 makes it significant, and significant activities fall inside third-party assurance. For transport there is one decisive clause — emissions split across categories 4 and 9 may be aggregated.

Who reads it

  • Shipper ESG and target setting
  • Carriers and logistics providers
  • Verification bodies
  • Carbon consultancies

What's inside

Each stage is broken into the work it takes, and every task carries a checklist you can lift as it stands.

  1. 01Named, with a boundary

    • Five transport activities with NACE codes in Table A.1 — road light and heavy, rail freight, shipping, aviation
    • Every boundary runs from fuel production to combustion — the standard writes well-to-tank and tank-to-wake
    • The standard describes the boundary; it does not specify a calculation methodology

  2. 02What follows

    • Companies shall not assume the absence of an EIA without having conducted the relevant analysis
    • At 5% or more of Scope 3 it is significant — and transport may aggregate categories 4 and 9
    • Significant activities fall inside the scope of third-party assurance

  3. 03One target needs one measure

    • Prioritise aligning tier 1 suppliers whose primary activities are EIAs — for a shipper, its carriers
    • A single target may cover one EIA across categories, provided a consistent metric is applied throughout
    • Assurance is required for Category A companies and recommended for Category B

About this report

Not a translation. We read the primary sources ourselves and set out what they say. Quotations are short and carry their source and page number, and no figure appears that we could not confirm in the original.

Rights in the sources
Copyright in the original rests with the Science Based Targets initiative.
Basis
This report is Logistics Tech Standard's analysis of the document below. It is not a translation.
What is not here
The standard describes boundaries and does not specify a calculation methodology, and nothing here claims otherwise. Assurance is not an obligation for every company, transport is not always a significant EIA, and the EIA list is expected to expand.
How we quote
Quotations are short and carry the printed page number; no table from the source has been reproduced.

Who wrote this report, and why

Logistics Tech Standard (LTS) works on the carbon standards used in freight. This is not a translation — we researched and wrote it. Putting an international standard to work on real freight runs into places the standard itself does not describe.

Only what we could confirm is here; where we could not confirm something, we say so. Every source is named in the text.

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