I distribute fuel on the side. Does the Science Based Targets initiative (SBTi) make me set a separate Scope 3 Category 11 target?

Yes, under C22, if you sell, transmit or distribute natural gas or other fossil fuels, you set a separate Scope 3 Category 11 target at least consistent with 1.5 degrees Celsius, whatever its share. A footnote also exempts you if it is under 1 percent of Scope 3 and under 100,000 tonnes.

What C22 requires

Companies that sell, transmit or distribute natural gas or other fossil fuel products shall set separate reduction targets for Scope 3 Category 11, use of sold products, covering emissions from burning the fuels sold, transmitted or distributed. The target must be at least consistent with 1.5 degrees Celsius. It applies whatever the share of these emissions in the total, whatever the company's sector classification, and whether or not fuel sale is its main business.

The exemptions in footnote 26

• Low-volume fossil fuel products for occasional personal use, such as lighters and single-use camping stove canisters.
• Category 11 emissions from the fuels sold that are both under 1 percent of your total Scope 3 inventory and under 100,000 tonnes of carbon dioxide equivalent (CO2e).

Two more points

• Customer engagement targets are not eligible for this criterion.
• To reach the 67 percent near-term Scope 3 coverage you may need further targets on other categories.

How it meets C23 (my reading)

If fuel sales and distribution bring 50 percent or more of revenue, C23 says SBTi will not currently validate. C22 matters most for companies where fuel is a smaller line.

Example: is the footnote 26 exemption available?

• Scope 3 inventory 4,000,000 tonnes; fuel sold gives 30,000 tonnes: 30,000 / 4,000,000 = 0.75 percent and under 100,000. Both tests met, so exempt.
• Same inventory; fuel sold gives 60,000 tonnes: 60,000 / 4,000,000 = 1.5 percent. Not under 1 percent, so not exempt.
• Inventory 20,000,000 tonnes; fuel sold gives 150,000 tonnes: 0.75 percent but over 100,000. Not exempt.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records, so the litres, kilowatt hours and months are in one place to copy from. It does not calculate Category 11 for fuel you sell. That needs your sales volumes and fuel factors.

• SBTi C23: fossil fuel links that block validation
• SBTi two-thirds Scope 3 coverage
• Fertiliser sellers and Category 11
• Micro, Small and Medium Enterprises (MSME) carbon number

Sources: SBTi Corporate Near-Term Criteria, Version 5.3.1, April 2026

Last reviewed 2026-11-05. SBTi updates its criteria from time to time. Check the version your target will be assessed under before you rely on this answer.