Once significant, it falls inside the assurance scope

Classifying an emissions-intensive activity as significant leads on to assurance. ## The assurance scope **C7.1** in section 2.5 of the standard sets the third-party assurance scope for the target base year inventory. > Assurance shall cover the target base year Scope 1, Scope 2 and Scope 3 emissions, low-carbon electricity calculations, **emissions from significant emissions-intensive activities**, and other metrics used in target setting. (printed p.26) The level is **limited assurance at minimum**, and the provider must be an **accredited independent third party** working to an internationally recognised assurance standard. **It is not an obligation on every company.** As the section's intent states, assurance is **required for category A companies and strongly recommended for category B companies**. ## Two recommendations on the target side Section 3.4, on Scope 3 targets, carries EIA-related recommendations (printed p.41). **R15.2** Companies are recommended to **prioritise alignment of tier-1 suppliers whose principal activity falls under one or more EIAs**. For a shipper, that sentence points at their carriers. **R15.3** Companies are recommended to **set separate targets for significant EIAs**. Where the same EIA spans several categories, these may be combined into one target **provided a consistent metric is applied across all of them**. ## That conditional clause is the practical heart of it Tying upstream transport and downstream transport into one target means **holding the same ruler against both directions.** Inbound freight happens in a supplier's vehicles and outbound freight in the customer side's. One target only stands if the two can be counted in the same unit. Getting assurance requires a number to report, reporting requires quantification, and quantification requires the best data available. That data comes out of journeys already made. ※ 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.