Sector classification

Hi I’m supporting my client to get approved on its SBT. I have two questions about the sector definition.

Regarding the Appendix VI. Sector Definitions in pages 84~85 of the document named ‘Sectoral Decarbonization Approach (SDA): A method for setting corporate emission reduction targets in line with climate science’ Version 1 (MAY 2015),

  1. In my client’s portfolio, there is a sector ‘Steam and air conditioning supply’ and its definition is ‘Activities to produce heat, steam, cold, hot water, and air-conditioning for cooling, heating, power, or other purposes, and industrial activities supplied to users by piping facilities’.
    A. According to the SBTi document, Power Generation ‘includes power and heat generation when primary business activity and their own energy use and losses’. With regard to this definition, can we regard ‘Steam and air conditioning supply’ as ‘Power generation’ as well?

  2. SBTi ‘transport’ sector description does not clarify ‘transportation by pipelines’. However, other industry classification systems such as NACE, NAICS, etc. classify pipeline transportation in ‘transport’ sector.
    A. Where should ‘Pipelines transportation (for crude oil, sewage, water, etc.)’ be included? Is it okay to include it in the ‘transport services’ sector, or should it be included in ‘Other transport’ sector?