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). | Activity | NACE | |---|---| | Road (light-duty vehicles) | 49.41 | | Road (heavy-duty vehicles) | 49.41 | | Rail freight | 49.20 | | Maritime transport | 50.20 | | Aviation (freight and passenger) | 51.10, 51.21 | ## 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.