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The provision setting the assurance scope names "emissions from significant emissions-intensive activities". And tying several categories into one target requires a consistent metric.

The emissions-intensive activity list in SBTi's Net-Zero Standard V2.0 splits into three groups, and one of them is transport. Five activities carry NACE codes and an emissions boundary.

The 5% threshold is judged irrespective of category. Transport emissions split across upstream and downstream may miss it separately and clear it combined.

There is a sentence in the standard under which "our transport emissions are probably not large" does not hold. To say it is not there, you have to measure and then say so.

A standard sets how to calculate. A questionnaire sets what has to be answered. Which categories CDP treats as relevant therefore decides what companies calculate.

Read only the summary table and a logistics company will have the wrong name for the largest category in its own sector. The body text corrects it.

Cement, chemicals, construction, electric utilities, food and beverage, paper and forestry, real estate, transportation services. The size differs by sector, and CDP says so itself.

By CDP's technical note, 32% of Scope 3 in the transportation services sector is category 4, upstream transportation and distribution. That is also 10% of total Scope 1+2+3.

There is one sentence in the announcement that anyone working on transport and certificates should read now. The proposal has physical emissions, emissions tied to market instruments, and the impact of actions and investments each reported separately.

Announced 29 July 2026. GHG Protocol's Scope 1, 2, 3 and market instrument standards are being brought together with ISO 14064-1 into a single co-branded corporate standard. Public consultation is set for Q2 2027.

The first question a standards merger raises in practice. The partnership FAQ answers it — the existing standards remain valid until the new one is published.

SBTi's standard calls the certificate category a "commodity certificate" and has it written apart from the physical inventory. The GHG Protocol proposal uses the same word and puts it in the same place.