Map of proposed GRI Business Activity Groups to Thomson Reuters Business Classification (TRBC)



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Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/topics-research/pages/default.aspx Map of proposed GRI Business Activity Groups to Thomson Reuters Business Classification (TRBC) a Partially Business Activity Group 1 - Oil and Gas 50102010 Integrated Oil & Gas 50102020 Oil & Gas Exploration and Production 50102030 Oil & Gas Refining and Marketing 50103010 Oil & Gas Drilling 50103020 Oil Related Services and Equipment 50103030 Oil & Gas Transportation Services 2 - Chemicals 51101010 Commodity Chemicals 51101020 Agricultural Chemicals 51101030 Specialty Chemicals 51101090 Diversified Chemicals 3 - Construction Materials 51202010 Construction Materials 4 - Mining - Coal 50101010 Coal 51201070 Mining Support Services & Equipment 5 - Mining - Metals (Iron, Aluminum, Other Metals) 51201020 Steel 51201030 Aluminum 51201050 Speciality Minining & Metals 51201070 Mining Support Services & Equipment Page 1 of 10

6 - Mining - Other (Rare Minerals, Precious Metals and Gems) 51201010 Precious Metals & Minerals 7 - Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber 51201060 Gold 50301010 Uranium 51201070 Mining Support Services & Equipment 51301010 Forest & Wood Products 51301020 Paper Products 5310103014 Rubber plantations 5310103015 Tires & Rubber Products Wholesale 8 - Aerospace and Defense 52101010 Aerospace & Defense 9 - Building Products 53203020 Construction Supplies & Fixtures 10 - Construction and Engineering 52201020 Construction & Engineering 11 - Homebuilding 53203010 Homebuilding 12 - Electrical Equipment and Machinery 52102010 Industrial Machinery & Equipment 52102020 Heavy Machinery & Vehicles 52102030 Electrical Components & Equipment 52102040 Heavy Electrical Equipment 52102050 Shipbuilding 13 - Containers and Packaging 51302010 Non-Paper Containers & Packaging 14 - Trading Companies and Distributors, and Commercial Services and Supplies 51302020 Paper Packaging 52202010 Diversified Trading & Distributing 5220301010 Other Environmental Services & Equipment 5220301015 Carbon Capture & Storage 52203020 Commercial Printing Services Page 2 of 10

5220304014 Security Services 5220304016 Cleaning Services 5220304018 Commercial Equipment Rental 5220304019 Office Equipment & Supplies Rental 5220304020 Pest Control Services 5220304021 Maintenace & Repair Services 5220304025 Call Center Services 5220304027 Transaction & Payment Services 52203060 Business Support Supplies 15 - Professional Services 5220301013 Environmental Consultancy Services 52203030 Employment Services 5220304010 Other Business Support Services 5220304011 Corporate Accounting Services 5220304013 Management Consulting Services 52203070 Professional Information Services 5410201025 Agriculture Consultancy Services 5420103012 Accounting & Tax Preparation 16 - Automobiles and Components 53101010 Auto & Truck Manufacturers 53101020 Auto, Truck & Motorcycle Parts 17 - Tires 53101030 Tires & Rubber Products (except for 5310103014 Rubber Plantation) 18 - Consumer Durables, Household and Personal Products 53204030 Appliances, Tools & Housewares 53204040 Home Furnishings 53205010 Toys & Juvenile Products 53205010 Recreational Products 54201010 Household Products Page 3 of 10

54201020 Personal Products 57106030 Household Electronics 19 - Textiles, Apparel, Footwear and Luxury Goods 53202010 Textiles & Leather Goods 53202020 Apparel & Accessories 53202030 Footwear 20 - Tobacco 54102030 Tobacco 21 - Retailing 53402010 Department Stores 53402020 Discount Stores 53403010 Auto Vehicles, Parts & Service Retailers 53403020 Home Improvement Products & Services Retailers 53403030 Home Furnishings Retailers 53403090 Other Specialty Retailers 53403040 Apparel & Accessories Retailers 53403050 Computer & Electronic Retailers 22 - Food and Staples Retailing 54301010 Drug Retailers 54301020 Food Retail & Distribution 23 - Food & Beverage Processing 54101010 Brewers 54101020 Distillers & Wineries 54101030 Non-Alcoholic Beverages 54102020 Food Processing 24 - Food Production - Agricultural Production 5410201010 Other Fishing & Farming 5410201011 Grain (Crop) Production 5410201014 Vegetable, Fruit & Nut Farming 5410201015 Coffe, Tea & Cocoa Farming 5410201016 Sugarcane Farming Page 4 of 10

5410201022 Agriculture Support Services 5410201023 Organic Farming 5410201027 Agricultural Biothecnology 25 - Food Production - Animal Source Food Production 5410201010 Other Fishing & Farming 5410201012 Poultry Farming 5410201013 Red Meat 5410201017 Commercial Nurseries 5410201018 Commercial Fishing 5410201019 Aquaculture 5410201020 Fur farming 5410201021 Animal Breeding 5410201022 Agriculture Support Services 5410201023 Organic Farming 5410201024 Animal Feed 5410201026 Fishing & Farming Wholesale 5410201027 Agricultural Biotechnology 5410201028 Hog & Pig Farming 5410201029 Beef& Veal Farming 26 - Air Freight transportation and Logistics 52405010 Air Freight & Logistics 52405020 Marine Freight & Logistics a 5240503010 Other Ground Freight & Logistics 5240503013 Warehousing 27 - Air Transportation - Airlines 52406010 Airlines 28 - Air Transportation - Airport Services 52407010 Airport Services 29 - Water Transportation - Water Transportation 52405020 Marine Freight & Logistics Page 5 of 10

52406020 Other Passenger Transportation Ground & Sea 5240602011 Commuting Services 5240602014 Marine Passenger Transportation 5240602015 Commuter Ferry 30 - Water Transportation - Ports and Services 52407020 Marine Port Services 31 - Ground Transportation - Railroads Transportation 5240503010 Other Ground Freight & Logistics 5240602010 Other Passenger Transportation, Ground & Sea 5240602011 Commuting Services 5240602013 Rail Services 5240503011 Railway Freight Operators 32 - Ground Transportation - Trucking Transportation 5240503010 Other Ground Freight & Logistics 5240503012 Freight Trucking 5240602010 Other Passenger Transportation Ground & Sea 5240602011 Commuting Services 5240602012 Charter Bus Services 5240602016 Taxi & Limousine 5240602017 Passenger Car Rental 33 - Ground Transportation - Highways and Railtracks 52407030 Highways & Rail Tracks 5240602013 Rail Services 5240503011 Railway Freight Operators 34 - Banks, Diverse Financials, and Insurance 55101010 Banks 55101030 Consumer Lending 55101050 Corporate Financial Services 55102010 Investment Banking & Brokerage Services 55102020 Investment Management & Fund Operators Page 6 of 10

55102030 Diversified investment Services 55102050 Financial & Commodity Market Operators 55301010 Multiline Insurance & Brokers 55301020 Property & Casualty Insurance 55301030 Life & Health Insurance 55301050 Reinsurance 55501010 Investment Trusts 55501020 Mutual Funds 55501030 Closed End Funds 55501040 Exchange Traded Funds 55501050 Pension Funds 55501060 Insurance Funds 35 - Real Estate 55402010 Real Estate Development & Operations 55402020 Real Estate Services 55403010 Diversified REITs 55403020 Commercial REITs 55403030 Residential REITs 55403040 Specialized REITs 36 - Software and Services 57201010 IT Services & Consulting 57201020 Software 57201030 Internet Services 37 - Technology Hardware and Equipment 57102010 Communications & Networking 57105010 Office Equipment 57104010 Electronic Equipment & Parts 57106010 Computer Hardware Page 7 of 10

57106020 Phones & Handheld Devices 38 - Semiconductors and Semiconductors Equipment 57101010 Semiconductors 57101020 Semiconductor Equipment & Testing 39 - Telecommunication Services 5220304017 Data Processing Services 58101010 Integrated Telecommunications Services 58101020 Wireless Telecommunications Services 40 - Hotels, Restaurants and Leisure, and Tourism Services 53301010 Hotels, Motels & Cruise Lines 53301020 Restaurants & Bars 53301030 Casinos & Gaming 53301040 Leisure & Recreation 41 - Education Services 5220304015 Educational Services 5420103014 General Education Services 42 - Specialized Consumer Services 5220304012 Legal Services 5220304022 Design Services 5220304023 Translation & Interpretation Services 5220304026 Exhibition & Conference Services 43 - Media 53302010 Advertising & Marketing 54201030 Personal Services (except for 5420103012 Accounting & Tax Preparation, and 5420103014 General Education Services) 53302020 Broadcasting 53302030 Entertainment Production 53302040 Consumer Publishing 44 - Healthcare Equipment and Supplies 56101010 Advanced Medical Equipment & Technology 56101020 Medical Equipment, Supplies & Distribution Page 8 of 10

45 - Healthcare Providers and Services, and Healthcare Technology 5220304024 Testing Laboratories 56102010 Healthcare Facilities & Services 56102020 Managed Healthcare 46 - Pharmaceuticals, Biotechnology and Life Sciences 5220301014 Environmental Biotechnology 47 - Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) 56201040 Pharmaceuticals 56202010 Biotechnology & Medical Research 50201010 Renewable Energy Euipment & Services 50201020 Renewable Fuels 59101010 Electric Utilities 59101020 Independent Power Producers 48 - Gas Utilities 59102010 Natural Gas Utilities 49 - Water Utilities 5220301011 Purification & Treatment Equipment 59103010 Water Utilities 50 - Solid Waste Managment Utilities 5250301012 Waste Management, Disposal & Recycling Services 51 - NGO n/a 52 - Public Agencies n/a Page 9 of 10

References The proposed GRI Business Activity Group descriptions are available at: https://www.globalreporting.org/reporting/sector-guidance/topics-research/pages/default.aspx Thomson Reuters, 2012. Thomson Reuters Business Classification (TRBC) Quick Guide. [Online] Available at: http://thomsonreuters.com/products_services/financial/thomson_reuters_indices/resource_library/faqs_trbc/ [Accessed 14 ]. Page 10 of 10