Significant emissions-intensive activity emissions and Scope 3 share
Measurement answer
What this metric measures
Significant emissions-intensive activity emissions and Scope 3 share is a future-effective SBTi Version 2.0 result. It preserves the applicable company population, reporting boundary, period, denominator and required disaggregation without importing source prose.
Specification
Metric specification
- Result format
- Multi-field profile
- Unit
- Structured table — see field-level units
- Reporting basis
- The annual reporting period or applicable target, validation or OER cycle; base, target, cumulative and current-period observations remain separately identified.
- Aggregation
- Report each significant activity separately and aggregate only non-overlapping activities with compatible boundaries; recompute shares from compatible emissions amounts.
- Pillar
- Environmental
- Topic
- Climate targets and net-zero transition
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
Each significant emissions-intensive activity identified for the reporting company, with absolute emissions and its share of the applicable Scope 3 population retained together.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
SBTi Corporate Net-Zero Standard v2.0
- Publisher
- Science Based Targets initiative
- Edition
- Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- C6.4, PDF page 31; C6.4, PDF page 31; R36.2, PDF page 67
- Adopting Disclosuresignificant-eia-emissions-profile
SBTi Corporate Net-Zero Standard v2.0
- Publisher
- Science Based Targets initiative
- Edition
- Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- Requirement
- Conditional
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- C6.4; PDF page 31 | R36.2; PDF page 67
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- The annual reporting period or applicable target, validation or OER cycle; base, target, cumulative and current-period observations remain separately identified.
Unit meaning: Each field retains its stated quantity, percentage, classification or currency unit; values with unlike units are not combined.
Table fields and units
- Significant emissions-intensive activity
- Absolute emissions (tCO2e)
- Share of applicable Scope 3 emissions (%)
- Reporting period and boundary
Published dimensions
- emissions-intensive activity
- company category
- annual or validation-cycle observation
- applicability: Required for Category A companies with significant EIAs; optional for Category B companies; the annual route is recommended.
- requirement level: conditional
- SBTi Corporate Net-Zero Standard edition and transition status
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
Report absolute emissions and Scope 3 share for each significant activity as separate source-defined fields.This record combines related fields with different value shapes or units, so no single arithmetic identity is honest; retain each field, unit and denominator separately.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 2 September 2026
SBTi Corporate Net-Zero Standard Version 2.0
- Publisher
- Science Based Targets initiative
- Edition
- Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- Locator
- C6.4, PDF page 31; C6.4, PDF page 31; R36.2, PDF page 67
Supports: Significant emissions-intensive activity emissions and Scope 3 share is a quantitative or structured result associated with C6.4, C6.4, R36.2 under the stated applicability.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- State the SBTi standard edition, applicable criterion, company category and effective or transition status.
- State the reporting entity, boundary, population, period, unit, denominator and dimensional classifications used.
- State estimation, conversion, exclusion, allocation, recalculation and assurance treatment where applicable.
- Link to the official SBTi source and retain the source-defined applicability conditions.
Record-specific limitations
- Version 2.0 becomes available for validation on 1 February 2027; Version 1.3.1 remains a distinct applicable edition through 31 January 2028.
- The June 2026 Methods, Metrics and Pathways consultation document is not used as final formula or benchmark authority.
- Comparability requires compatible company category, boundary, period, unit, denominator, classification and target or OER status.
- This page is an independently authored measurement aid and does not reproduce the source standard, tables, figures or equations.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.