Transport may be counted across categories 4 and 9 together

The standard has a threshold that decides whether an emissions-intensive activity is **significant**. ## 5% **C6.3** — an EIA is treated as significant where it accounts for **5% or more of Scope 3 emissions (categories 1–14)** (printed p.25). A clause decisive for transport is attached here. > **irrespective of the Scope 3 category it is reported under**, and where the same EIA appears across several categories the company **may aggregate across categories.** (printed p.25) ## Why that matters for transport Transport emissions split into **category 4** (upstream transportation and distribution) and **category 9** (downstream transportation and distribution). Taken separately each may fall under 5%. **Combined they may clear it**, and the standard permits combining them. ## Once it is significant **C6.4** For each significant EIA, both **the absolute emissions and the share of total Scope 3 must be reported**. A number that was buried inside a category comes out under its own name. **C6.5** Reporting is due in the reporting cycle following target validation, or the second cycle where impossibility is credibly demonstrated. ## To be stated plainly **Transport is not always a significant EIA.** The 5% threshold depends on that company's emissions profile. But permission to aggregate means it is more likely to clear it than it would be taken apart. ※ 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.