"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.