SBTi Corporate Net-Zero Standard V2.0

Annex A: Emissions-Intensive Activities

In accordance with the SBTi Corporate Net-Zero Standard, companies identify emissions-intensive activities (EIAs) within their value chains, quantify and report associated emissions, and assess progress against the relevant requirements to ensure these emissions sources are properly accounted for and mitigated.⁸² By prioritizing action on these activities, companies can focus their influence on the most significant drivers of global GHG emissions and support systemic decarbonization toward a net-zero economy.

Table A.1 defines the scope 3 EIAs referenced throughout the Corporate Net-Zero Standard and identifies each activity using its corresponding NACE code classification. These activities have been selected because they represent sectors with significant emissions impact and are critical to the global net-zero transition. The list of EIAs may expand over time as SBTi sector guidance and pathways continue to develop.

The emissions boundary for each activity is defined according to the nature of the activity to ensure consistent and comprehensive accounting of the most relevant lifecycle stages.

Commodities (cradle-to-gate): EIAs in this category include lifecycle emissions from raw material extraction, upstream transport, and manufacturing processes (“cradle-to-gate”). These stages correspond to Modules A1 (raw material supply), A2 (transport), and A3 (manufacturing) as defined under EN 15804 and ISO 14025.⁸³ This boundary captures upstream embedded emissions that would otherwise be excluded under narrower facility-level (“gate-to-gate”) assessments.
Transport (well-to-wheel): EIAs for transport activities include the full lifecycle emissions of the energy carrier used. This includes “well-to-tank” emissions from extraction, refining, and distribution of the fuel or electricity, as well as direct emissions from vehicle operation. Together, these emissions are referred to as “well-to-wheel”.
Sold products (use phase): For sold products, EIAs focus on use-phase emissions. These include emissions from the combustion of sold fossil fuels (e.g., coal, oil, and gas) or from the electricity and fuel consumed by products during their operational life (e.g., vehicles or appliances).

Table A.1 List of scope 3 emissions-intensive activities (EIAs), categorized by EIA Group (commodities, transport, or sold products). Note: The list of EIAs is expected to expand over time to reflect ongoing development of SBTi sector resources and pathways.
Activity	NACE code	Description of EIA boundary
COMMODITIES
Cement	23.51	Extraction of limestone/clay, transport, and high-heat calcination in the kiln, plus clinker grinding and blending.
Steel	24.10	Iron ore mining, coking coal production, blast furnace reduction (or scrap melting in electric arc furnaces), and oxygen furnace processing.
Aluminum	24.42	Bauxite mining, alumina refining (Bayer process), and carbon-intensive electrolysis, including anode consumption.
Ammonia	20.15	Feedstock extraction (gas/coal) and the production of hydrogen and nitrogen, followed by the Haber-Bosch process.
Methanol	20.14	Feedstock extraction (gas/coal), synthesis gas (syngas) production, and catalytic conversion into liquid methanol.
Ethylene	20.14	Raw material extraction, processing/refining of feedstocks, and the production of ethylene via high-temperature steam cracking with separation or other means (e.g., bioethanol dehydration, methanol to olefins).
Propylene	20.14	Raw material extraction, processing/refining of feedstocks, and the production of propylene via high-temperature steam cracking with separation or other means (e.g., propane dehydrogenation, methanol to olefins).
Benzene	20.14	Raw material extraction, processing/refining of feedstocks, and the production of benzene via high-temperature steam cracking with separation or other means (e.g., methanol to aromatics).
Toluene	20.14	Raw material extraction, processing/refining of feedstocks, and the production of toluene via high-temperature steam cracking with separation or other means (e.g., methanol to aromatics).
Xylene	20.14	Raw material extraction, processing/refining of feedstocks, and the production of xylenes via high-temperature steam cracking with separation or other means (e.g., methanol to aromatics).
Plastics (primary polymer production)	20.16	Extraction and processing of feedstocks (oil/natural gas), production of monomers (e.g., ethylene, propylene) and other raw materials and intermediates (e.g., styrene, chlorine, ethylene oxide, terephthalic acid), polymerization into resins (e.g., PE, PP, PVC, PET, PS), pelletization and compounding prior to distribution.
Forest, land, and agriculture (FLAG) commodities	N/A	Emissions from farming of the raw commodities: cattle, chicken, cocoa, coffee, dairy, leather, palm, pork, rubber, maize, rice, wheat, soy, timber/wood fiber. Note: For leather and dairy, emissions from farming the underlying raw commodity (cattle, goats, etc.).
TRANSPORT
Road (light duty vehicles)	49.41	Includes fuel/electricity production (well-to-tank) and the combustion or battery discharge during light commercial vehicle operation.
Road (heavy duty vehicles)	49.41	Covers the extraction/refining of diesel or hydrotreated vegetable oil , and the heavy-duty engine combustion cycles during long-haul freight transport.
Rail freight	49.20	Includes the specific electricity grid mix or diesel production, plus the efficiency losses in locomotive traction and track operation.
Shipping (ocean)	50.20	Covers the production of heavy fuel oil or liquefied natural gas, and the direct emissions from marine engines, including methane slip where applicable.
Aviation (freight and passenger)	51.10, 51.21	Includes upstream jet fuel production (well-to-tank) and direct emissions from aviation operations (tank-to-wake), covering both freight and passenger air transport across all flight phases (including landing, take-off, and cruise).
SOLD PRODUCTS
Combustion of sold fuels	N/A	Emissions generated from the combustion of sold fossil fuels (e.g., coal, oil, natural gas) by the end user.
Energy-consuming products (fossil fuels)	N/A	Lifetime emissions from products that directly combust fossil fuels during their use phase (e.g., internal combustion engines, gas boilers, furnaces, fossil-fuel power machinery). Includes capital goods such as buildings sold by developers.
Energy-consuming products (electricity)	N/A	Lifetime emissions from electricity consumed by the product during its use phase (e.g., electrical appliances, electronics, industrial machinery). Includes capital goods such as buildings sold by developers.
GHG-emitting products	N/A	Products that release GHGs during their use phase, either through leakage or chemical reaction (e.g., hydrofluorocarbons, perfluorocarbons) from cooling equipment; nitrous oxide emissions from the application of nitrogen-based fertilizers).
Fossil fuel support services	N/A	Services that support unabated fossil fuel production, processing, transmission, and distribution, including equipment and professional services (e.g., legal, advocacy and lobbying, consulting, public relations and advertising, data, dedicated software and other information technology services, assurance, architecture, intellectual property services).

Footnotes

82.
Where companies have not quantified EIA emissions, they are required to report which EIAs have not been quantified and submit an explanation as per C6.2.
83.
Alignment with A1–A3 modules also supports widely used product-level accounting frameworks. These modules form the basis for Environmental Product Declarations (EPDs) and provide the lifecycle data commonly required for compliance with the European Union Carbon Border Adjustment Mechanism (CBAM).